NIIF FULL: Una guía práctica para su aplicación:
This IFRS manual provides a complete and detailed overview of the main aspects that should be required in the application of international financial reporting standards. First, it addresses the IFRS conceptual framework and its importance in the preparation of high quality and understandable financi...
Gespeichert in:
| Hauptverfasser: | , , , , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Spanish |
| Veröffentlicht: |
Santo Domingo, Ecuador
Editorial Grupo AEA
2023
|
| Ausgabe: | Primera edición |
| Schlagworte: | |
| Online-Zugang: | Volltext Volltext |
| Zusammenfassung: | This IFRS manual provides a complete and detailed overview of the main aspects that should be required in the application of international financial reporting standards. First, it addresses the IFRS conceptual framework and its importance in the preparation of high quality and understandable financial statements. Next, the accounting for inventories, property, plant and equipment, and asset impairment will be discussed in depth, presenting the main criteria for the measurement, recognition and presentation of these items. Finally, the process of currency translation in the financial statements is explained in a clear and precise manner, detailing the methods and exchange rates to be used in accounting for transactions and balances in foreign currency. |
| Beschreibung: | 1 Online-Ressource |
| ISBN: | 9789942701497 |
| DOI: | 10.55813/egaea.l.2022.22 |
Internformat
MARC
| LEADER | 00000nam a22000001c 4500 | ||
|---|---|---|---|
| 001 | BV049614110 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 240315s2023 xx o|||| 00||| spa d | ||
| 020 | |a 9789942701497 |9 978-9942-7014-9-7 | ||
| 024 | 7 | |a 10.55813/egaea.l.2022.22 |2 doi | |
| 035 | |a (OCoLC)1427324715 | ||
| 035 | |a (DE-599)HEB51579256X | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a spa | |
| 049 | |a DE-210 |a DE-521 |a DE-1102 |a DE-1046 |a DE-1028 |a DE-1050 |a DE-573 |a DE-M347 |a DE-92 |a DE-1051 |a DE-898 |a DE-859 |a DE-860 |a DE-1049 |a DE-861 |a DE-863 |a DE-862 |a DE-Re13 |a DE-Y3 |a DE-255 |a DE-Y7 |a DE-Y2 |a DE-70 |a DE-2174 |a DE-127 |a DE-22 |a DE-155 |a DE-91 |a DE-384 |a DE-473 |a DE-19 |a DE-355 |a DE-703 |a DE-20 |a DE-706 |a DE-824 |a DE-29 |a DE-739 | ||
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 100 | 1 | |a López-Pérez, Patricio Javier |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a NIIF FULL: Una guía práctica para su aplicación |c autor/es: López-Pérez, Patricio Javier, Quiñónez-Cabeza, Betty Maribel, Preciado-Ramírez, Joffre Danny, Salgado-Ortiz, Patricia Janella, Armijos-Sánchez, Ernestina Susana, Proaño-González, Esther Angélica |
| 250 | |a Primera edición | ||
| 264 | 1 | |a Santo Domingo, Ecuador |b Editorial Grupo AEA |c 2023 | |
| 264 | 2 | |a The Hague |b OAPEN FOUNDATION | |
| 300 | |a 1 Online-Ressource | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 520 | 3 | |a This IFRS manual provides a complete and detailed overview of the main aspects that should be required in the application of international financial reporting standards. First, it addresses the IFRS conceptual framework and its importance in the preparation of high quality and understandable financial statements. Next, the accounting for inventories, property, plant and equipment, and asset impairment will be discussed in depth, presenting the main criteria for the measurement, recognition and presentation of these items. Finally, the process of currency translation in the financial statements is explained in a clear and precise manner, detailing the methods and exchange rates to be used in accounting for transactions and balances in foreign currency. | |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 653 | |a Activo | ||
| 653 | |a Pasivo | ||
| 653 | |a Inventario | ||
| 653 | |a deterioro | ||
| 653 | |a propiedad | ||
| 653 | |a NIIF | ||
| 689 | 0 | 0 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Quiñónez-Cabeza, Betty Maribel |e Verfasser |4 aut | |
| 700 | 1 | |a Preciado-Ramírez, Joffre Danny |e Verfasser |4 aut | |
| 700 | 1 | |a Salgado-Ortiz, Patricia Janella |e Verfasser |4 aut | |
| 700 | 1 | |a Armijos-Sánchez, Ernestina Susana |e Verfasser |4 aut | |
| 700 | 1 | |a Proaño-González, Esther Angélica |e Verfasser |4 aut | |
| 856 | 4 | 0 | |u https://doi.org/10.55813/egaea.l.2022.22 |x Verlag |z kostenfrei |3 Volltext |
| 856 | 4 | 0 | |u https://directory.doabooks.org/handle/20.500.12854/133950 |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-94-OAB | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-034958251 | |
Datensatz im Suchindex
| _version_ | 1822173200886267904 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | López-Pérez, Patricio Javier Quiñónez-Cabeza, Betty Maribel Preciado-Ramírez, Joffre Danny Salgado-Ortiz, Patricia Janella Armijos-Sánchez, Ernestina Susana Proaño-González, Esther Angélica |
| author_facet | López-Pérez, Patricio Javier Quiñónez-Cabeza, Betty Maribel Preciado-Ramírez, Joffre Danny Salgado-Ortiz, Patricia Janella Armijos-Sánchez, Ernestina Susana Proaño-González, Esther Angélica |
| author_role | aut aut aut aut aut aut |
| author_sort | López-Pérez, Patricio Javier |
| author_variant | p j l p pjl pjlp b m q c bmq bmqc j d p r jdp jdpr p j s o pjs pjso e s a s esa esas e a p g eap eapg |
| building | Verbundindex |
| bvnumber | BV049614110 |
| classification_rvk | QP 820 |
| collection | ZDB-94-OAB |
| ctrlnum | (OCoLC)1427324715 (DE-599)HEB51579256X |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.55813/egaea.l.2022.22 |
| edition | Primera edición |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a22000001c 4500</leader><controlfield tag="001">BV049614110</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">240315s2023 xx o|||| 00||| spa d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789942701497</subfield><subfield code="9">978-9942-7014-9-7</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.55813/egaea.l.2022.22</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1427324715</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)HEB51579256X</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">spa</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-210</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-1102</subfield><subfield code="a">DE-1046</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1050</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-1051</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-859</subfield><subfield code="a">DE-860</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-863</subfield><subfield code="a">DE-862</subfield><subfield code="a">DE-Re13</subfield><subfield code="a">DE-Y3</subfield><subfield code="a">DE-255</subfield><subfield code="a">DE-Y7</subfield><subfield code="a">DE-Y2</subfield><subfield code="a">DE-70</subfield><subfield code="a">DE-2174</subfield><subfield code="a">DE-127</subfield><subfield code="a">DE-22</subfield><subfield code="a">DE-155</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-384</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">López-Pérez, Patricio Javier</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">NIIF FULL: Una guía práctica para su aplicación</subfield><subfield code="c">autor/es: López-Pérez, Patricio Javier, Quiñónez-Cabeza, Betty Maribel, Preciado-Ramírez, Joffre Danny, Salgado-Ortiz, Patricia Janella, Armijos-Sánchez, Ernestina Susana, Proaño-González, Esther Angélica</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">Primera edición</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Santo Domingo, Ecuador</subfield><subfield code="b">Editorial Grupo AEA</subfield><subfield code="c">2023</subfield></datafield><datafield tag="264" ind1=" " ind2="2"><subfield code="a">The Hague</subfield><subfield code="b">OAPEN FOUNDATION</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">This IFRS manual provides a complete and detailed overview of the main aspects that should be required in the application of international financial reporting standards. First, it addresses the IFRS conceptual framework and its importance in the preparation of high quality and understandable financial statements. Next, the accounting for inventories, property, plant and equipment, and asset impairment will be discussed in depth, presenting the main criteria for the measurement, recognition and presentation of these items. Finally, the process of currency translation in the financial statements is explained in a clear and precise manner, detailing the methods and exchange rates to be used in accounting for transactions and balances in foreign currency.</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Activo</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Pasivo</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">Inventario</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">deterioro</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">propiedad</subfield></datafield><datafield tag="653" ind1=" " ind2=" "><subfield code="a">NIIF</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Quiñónez-Cabeza, Betty Maribel</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Preciado-Ramírez, Joffre Danny</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Salgado-Ortiz, Patricia Janella</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Armijos-Sánchez, Ernestina Susana</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Proaño-González, Esther Angélica</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.55813/egaea.l.2022.22</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://directory.doabooks.org/handle/20.500.12854/133950</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-94-OAB</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-034958251</subfield></datafield></record></collection> |
| id | DE-604.BV049614110 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T23:36:34Z |
| indexdate | 2025-01-24T23:03:01Z |
| institution | BVB |
| isbn | 9789942701497 |
| language | Spanish |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034958251 |
| oclc_num | 1427324715 |
| open_access_boolean | 1 |
| owner | DE-210 DE-521 DE-1102 DE-1046 DE-1028 DE-1050 DE-573 DE-M347 DE-92 DE-1051 DE-898 DE-BY-UBR DE-859 DE-860 DE-1049 DE-861 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-Re13 DE-BY-UBR DE-Y3 DE-255 DE-Y7 DE-Y2 DE-70 DE-2174 DE-127 DE-22 DE-BY-UBG DE-155 DE-BY-UBR DE-91 DE-BY-TUM DE-384 DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 |
| owner_facet | DE-210 DE-521 DE-1102 DE-1046 DE-1028 DE-1050 DE-573 DE-M347 DE-92 DE-1051 DE-898 DE-BY-UBR DE-859 DE-860 DE-1049 DE-861 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-Re13 DE-BY-UBR DE-Y3 DE-255 DE-Y7 DE-Y2 DE-70 DE-2174 DE-127 DE-22 DE-BY-UBG DE-155 DE-BY-UBR DE-91 DE-BY-TUM DE-384 DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 |
| physical | 1 Online-Ressource |
| psigel | ZDB-94-OAB |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | Editorial Grupo AEA |
| record_format | marc |
| spelling | López-Pérez, Patricio Javier Verfasser aut NIIF FULL: Una guía práctica para su aplicación autor/es: López-Pérez, Patricio Javier, Quiñónez-Cabeza, Betty Maribel, Preciado-Ramírez, Joffre Danny, Salgado-Ortiz, Patricia Janella, Armijos-Sánchez, Ernestina Susana, Proaño-González, Esther Angélica Primera edición Santo Domingo, Ecuador Editorial Grupo AEA 2023 The Hague OAPEN FOUNDATION 1 Online-Ressource txt rdacontent c rdamedia cr rdacarrier This IFRS manual provides a complete and detailed overview of the main aspects that should be required in the application of international financial reporting standards. First, it addresses the IFRS conceptual framework and its importance in the preparation of high quality and understandable financial statements. Next, the accounting for inventories, property, plant and equipment, and asset impairment will be discussed in depth, presenting the main criteria for the measurement, recognition and presentation of these items. Finally, the process of currency translation in the financial statements is explained in a clear and precise manner, detailing the methods and exchange rates to be used in accounting for transactions and balances in foreign currency. International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Activo Pasivo Inventario deterioro propiedad NIIF International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Quiñónez-Cabeza, Betty Maribel Verfasser aut Preciado-Ramírez, Joffre Danny Verfasser aut Salgado-Ortiz, Patricia Janella Verfasser aut Armijos-Sánchez, Ernestina Susana Verfasser aut Proaño-González, Esther Angélica Verfasser aut https://doi.org/10.55813/egaea.l.2022.22 Verlag kostenfrei Volltext https://directory.doabooks.org/handle/20.500.12854/133950 Verlag kostenfrei Volltext |
| spellingShingle | López-Pérez, Patricio Javier Quiñónez-Cabeza, Betty Maribel Preciado-Ramírez, Joffre Danny Salgado-Ortiz, Patricia Janella Armijos-Sánchez, Ernestina Susana Proaño-González, Esther Angélica NIIF FULL: Una guía práctica para su aplicación International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4699643-6 |
| title | NIIF FULL: Una guía práctica para su aplicación |
| title_auth | NIIF FULL: Una guía práctica para su aplicación |
| title_exact_search | NIIF FULL: Una guía práctica para su aplicación |
| title_exact_search_txtP | NIIF FULL: Una guía práctica para su aplicación |
| title_full | NIIF FULL: Una guía práctica para su aplicación autor/es: López-Pérez, Patricio Javier, Quiñónez-Cabeza, Betty Maribel, Preciado-Ramírez, Joffre Danny, Salgado-Ortiz, Patricia Janella, Armijos-Sánchez, Ernestina Susana, Proaño-González, Esther Angélica |
| title_fullStr | NIIF FULL: Una guía práctica para su aplicación autor/es: López-Pérez, Patricio Javier, Quiñónez-Cabeza, Betty Maribel, Preciado-Ramírez, Joffre Danny, Salgado-Ortiz, Patricia Janella, Armijos-Sánchez, Ernestina Susana, Proaño-González, Esther Angélica |
| title_full_unstemmed | NIIF FULL: Una guía práctica para su aplicación autor/es: López-Pérez, Patricio Javier, Quiñónez-Cabeza, Betty Maribel, Preciado-Ramírez, Joffre Danny, Salgado-Ortiz, Patricia Janella, Armijos-Sánchez, Ernestina Susana, Proaño-González, Esther Angélica |
| title_short | NIIF FULL: Una guía práctica para su aplicación |
| title_sort | niif full una guia practica para su aplicacion |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International Financial Reporting Standards |
| url | https://doi.org/10.55813/egaea.l.2022.22 https://directory.doabooks.org/handle/20.500.12854/133950 |
| work_keys_str_mv | AT lopezperezpatriciojavier niiffullunaguiapracticaparasuaplicacion AT quinonezcabezabettymaribel niiffullunaguiapracticaparasuaplicacion AT preciadoramirezjoffredanny niiffullunaguiapracticaparasuaplicacion AT salgadoortizpatriciajanella niiffullunaguiapracticaparasuaplicacion AT armijossanchezernestinasusana niiffullunaguiapracticaparasuaplicacion AT proanogonzalezestherangelica niiffullunaguiapracticaparasuaplicacion |