dc.contributor | Restrepo Tobón, Diego Alexander | |
dc.creator | Gaviria Rada, Mateo | |
dc.date.accessioned | 2018-09-24T14:33:49Z | |
dc.date.accessioned | 2022-09-23T20:28:09Z | |
dc.date.available | 2018-09-24T14:33:49Z | |
dc.date.available | 2022-09-23T20:28:09Z | |
dc.date.created | 2018-09-24T14:33:49Z | |
dc.date.issued | 2018 | |
dc.identifier | http://hdl.handle.net/10784/12883 | |
dc.identifier | 332.645 G283 | |
dc.identifier.uri | http://repositorioslatinoamericanos.uchile.cl/handle/2250/3514434 | |
dc.description.abstract | The importance of reducing the different risks within companies has become a global trend -- Every time companies seek to minimize their risks with different tools that are backed by financial and accounting standards -- The purpose of this document is to make Colombian companies aware of not only covering these risks, but also accounting for them so that the company's profits and / or results are real, without seeing the effect of external variables such as foreign currencies and interest rates -- at the end of everything, they affect the equity of the stakeholders -- For this, the topics will be supported mainly by IFRS9 and other related documents -- In addition, examples and simulations that demonstrate the importance of hedge accounting will be provided | |
dc.language | spa | |
dc.publisher | Universidad EAFIT | |
dc.publisher | Maestría en Administración Financiera | |
dc.publisher | Escuela de Economía y Finanzas | |
dc.rights | info:eu-repo/semantics/openAccess | |
dc.rights | Acceso abierto | |
dc.subject | Normas Internacionales de Información Financiera (NIIF) | |
dc.subject | NIIF 9 | |
dc.subject | Contabilidad de coberturas | |
dc.subject | Tipos de cambio | |
dc.subject | Swap | |
dc.subject | Activos financieros | |
dc.subject | Tasa Representativa del Mercado (TRM) | |
dc.title | Contabilidad de derivados: el resultado real de la operación | |
dc.type | masterThesis | |
dc.type | info:eu-repo/semantics/masterThesis | |