Integrated Application of IAS 38 and IAS 39 in the recognition and subsequent Measurement of intangibles for SMEs in Colombia

International Accounting Standards (IAS) 38 and 39 are fundamental for the recognition and measurement of intangible assets and financial instruments, respectively. However, there is a gap in specific guidance for their integrated application in Colombian MSMEs, which creates accounting and financia...

Бүрэн тодорхойлолт

Номзүйн дэлгэрэнгүй

Үндсэн зохиолч:	Gonzalo A. Rodríguez-Cañas
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	Fundación de Estudios Superiores Comfanorte 2025-01-01
Цуврал:	Mundo Fesc
Нөхцлүүд:	intangible assets colombia financial instruments subsequent measurement smes ias 38 ias 39
Онлайн хандалт:	https://www.fesc.edu.co/Revistas/OJS/index.php/mundofesc/article/view/1832
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!