以前的IAS 39现在的IFRS 9：会计师面临的新挑战

IF 0.1 Q4 BUSINESS, FINANCE Contabilidad y Negocios Pub Date : 2017-11-20 DOI:10.18800/CONTABILIDAD.201701.001

D. Díaz

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引用次数: 3

摘要

在本文中，我们将恢复自2018年开始实施以来在秘鲁强制实施的IFRS 9《金融工具》与现行IAS 39《金融工具：确认和计量》之间的主要差异，重点是金融资产的分类和计量。此外，还将对投资银行业的金融工具进行实际分析。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Antes NIC 39 ahora NIIF 9: nuevos desafíos para los contadores

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 classification and measurement of financial assets. Furthermore, a practical analysis will be applied to financial instruments in the investment banking industry.

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Contabilidad y Negocios BUSINESS, FINANCE-

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审稿时长

8 weeks