Análisis de la aplicación de la NIIF 9 (Instrumentos Financieros) en relación a la clasificación y valoración de los activos financieros en empresas comerciales que negocian en el mercado de valores de Quito en el año 2018

Abstract

The purpose of this research work is to evaluate the effects and changes generated by International Financial Reporting Standard No. 9 Financial instruments, in relation to the classification and valuation of financial assets, in commercial companies listed on the Stock Exchange Quito Values, located in the Metropolitan District of Quito in 2018. For which it is required to know that IFRS 9 will be the standard that will replace the current IAS 39, with application date of January 1, 2018. which introduces a new approach to classifying financial assets within a company under two concepts: The characteristics of the contractual cash flows of the assets and the business model applied by each company