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In the credit risk impairment model framed within International Financial Reporting Standards 9, companies must estimate a probability of default (PD) for all financial assets valued at amortized cost. Research results shown in this article focus on an impairment model for companies in the real sector. A model framed in Montecarlo and in the Intern...
Este libro es el resultado de un trabajo conjunto del grupo de docentes de la Unidad de Finanzas del Departamento de Ciencias Contables de la Pontificia Universidad Javeriana. Su propósito es el de servir como un texto guía para el estudio de las finanzas desde un enfoque conceptual, analítico y práctico de los temas relevantes de la gestión financ...
Our aim is to introduce a set of approaches and methodologies, which should be taken into account when considering criteria for the creation of a model, that allow the development of an impairment model of accounts receivable with the expected-losses approach. To create these, the literature we reviewed addressed the characteristics of the methodol...
Los Estandares Internacionales de InformacionFinanciera emitidos por el International AccountingStandards Board, IASB, constituyen un factor clave en el procesode internacionalizacion de los mercados, conducente agarantizar informacion comun como soporte en la movilizacionde capitales. Uno de los factores de gran importancia enla preparacion de la...
Derivatives have contributed in the Colombian financial market development. TES Future, in particular, has led to better portfolio management, new forms of leveraging and efficient resource allocation. Consequently, it is crucial to acknowledge and to understand the nature, functionality and valuation of this sort of instruments. The document TES F...
This paper is a bibliographical account of the concepts of use value and exchange value from Aristotle to the classics, which provide the basis for the valuation premises of the International Financial Reporting Standards — IFRS — and for the concepts of cost and value found in the Standards of the International Valuation Standards Council —IVSC. T...
La globalización de los mercados ha traído cambios estructurales en el mercado internacional y la desreglamentación financiera ha permitido un notable incremento de la movilidad internacional de capitales, lo cual facilita una mejor aplicación de los recursos a escala mundial, una mayor diversificación de riesgos y un estímulo al crecimiento de las...
Rental has become an important financing source for entities of different kinds and sizes all over the world. These contracts generally affect -in a meaningful way- the financial position, results and cash flow of an entity. For that reason, it is crucial to understand and analyze the essence of rental contracts, so that the information presented i...
El arrendamiento se ha constituido en el mundo en una fuente importante de financiación para entidades de diferentes tipos y tamaños. Estos contratos por lo general afectan de manera significativa la posición financiera, los resultados y los flujos de efectivo de una entidad. Por tanto, se hace indispensable comprender y analizar la esencia de los...
