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Before IAS 39, Now IFRS 9: New Challenges for Financial Accountants

In this paper we will resume the main differences between the application of IFRS 9 «Financial Instruments» to be imperatively implemented in Peru since the commencement of the exercise 2018 with regards to the current IAS 39 «Financial Instruments: Recognition and Measurement», focusing in the clas...

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Sonraí Bibleagrafaíochta
Príomhúdar: Daniela del Pilar Rodríguez Díaz
Formáid: Artigo
Teanga:Espanhol
Foilsithe: Pontificia Universidad Católica del Perú 2017-11-01
Sraith:Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
Ábhair:
Rochtain Ar Líne:http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19346
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