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El deterioro del valor de los activos financieros, con una visión desde la economía política marxista

Author

Listed:
  • Navarro Ruiz, Alexander

    (Universidad de Camagüey)

  • Ramirez Ruano, Joycet

    (Universidad de Camagüey)

  • Gil Basulto, María Saturnina

    (Universidad de Camagüey)

Abstract

Se abordan los antecedentes de los instrumentos financieros como expresión del capital-dinero y el sistema crediticio, a partir del desarrollo alcanzado en el comercio y los mercados de capitales, que motivó a las ciencias económicas establecer la Norma Internacional de Contabilidad (NIC) 32 Instrumentos Financieros: Presentación; ello condicionó que la contabilidad evaluara el impacto de los instrumentos financieros en los resultados de la entidad, mediante la determinación del valor como uno de sus principales funciones.

Suggested Citation

  • Navarro Ruiz, Alexander & Ramirez Ruano, Joycet & Gil Basulto, María Saturnina, 2019. "El deterioro del valor de los activos financieros, con una visión desde la economía política marxista," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(4), pages 62-71.
    • Handle: RePEc:ris:rcubfp:0123
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    More about this item

    Keywords

    contabilidad;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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