Application of the Criteria for Recognition and Measurement at the Time of Identifying Errors in Plant and Equipment Property, Inventory, and Portfolio Impairment, in accordance with IAS 8 and Section 10 of the IFRS for SMEs

The purpose of this investigation is to perform an analysis on the application of the recognition and measurement criteria when identifying errors in plant and equipment property, inventory, and portfolio impairment, in accordance with IAS 8 and section 10 of the IFRS for SMEs. This investigative wo...

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Detalles Bibliográficos
Autores Principales: Rojas Restrepo, Farley Sary, García Vásquez, Isabel Cristina
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Facultad de Contaduría Pública 2020
Acceso en línea:https://revistas.uexternado.edu.co/index.php/contad/article/view/6638