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El registro contable de los instrumentos financieros

Author

Listed:
  • Navarro Ruiz, Alexander

    (Universidad de Camagüey)

  • Gil Basulto, María Saturnina

    (Universidad de Camagüey)

Abstract

El presente trabajo muestra una revisión cronológica sobre las modificaciones de las Normas Internacionales de Información Financiera (NIIF) referida a los instrumentos financieros, desde marzo 1986 hasta la actualidad. El análisis concluye con los elementos básicos que deberán incluirse en las Normas Cubana de Contabilidad, para el uso de los instrumentos financieros.

Suggested Citation

  • Navarro Ruiz, Alexander & Gil Basulto, María Saturnina, 2018. "El registro contable de los instrumentos financieros," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 88-96.
    • Handle: RePEc:ris:rcubfp:0057
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    File URL: http://www.mfp.gob.cu/revista_mfp/index.php/RCFP/article/view/09_V2N22018_ANRyOTROS
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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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