Effects due to the process of IFRS 13 formulation: fair value measurements

The IFRS 13 is the result of an ample period of debate and socialization of statements oriented to define criteria of fair value measurements. This rule arises in the convergence process performed among IASB and FASB, as a response to the necessity to homogenize this measurement bases, because its a...

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Detalles Bibliográficos
Autores Principales: Arias Bello, Martha Liliana, Salazar, Edgar Emilio
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Universidad Militar Nueva Granada 2011
Materias:
Acceso en línea:http://hdl.handle.net/10654/33917