Analysis of IFRS 9 Financial Instruments from an industrial perspective
The article shows the role and dynamics of International Financial Reporting Standard No. 9 called Financial Instruments, this standard replaces IAS 39 “Financial Instruments; Recognition and measurement”, which is why the knowledge of these regulations within the different entities in a country, in...
| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Pontificia Universidad Católica del Perú
2018-08-01
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| Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/20163 |