LA NUEVA DEFINICIÓN DE IMPAGO (DEFAULT). (Spanish)
In: Técnica Contable y Financiera, 2021-05-01, Heft 41, S. 93-94
serialPeriodical
Zugriff:
The article talks about calculating credit risk, applying both models based on internal ratios (IRB Approach), or the standard model (Standardized Approach). It mentions about accounting treatment of a credit right acquired from a financial institution for an amount less than reimbursement value; and financial instruments, must be classified in the category of "loans and receivables."
Titel: |
LA NUEVA DEFINICIÓN DE IMPAGO (DEFAULT). (Spanish)
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Autor/in / Beteiligte Person: | Hernando Gonzalo, Félix |
Zeitschrift: | Técnica Contable y Financiera, 2021-05-01, Heft 41, S. 93-94 |
Veröffentlichung: | 2021 |
Medientyp: | serialPeriodical |
ISSN: | 2531-1743 (print) |
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