Publicación:

Cartilla de análisis y aplicación de los instrumentos financieros bajo normas internacionales de información financiera en el municipio de Arauca

Resumen

In our country, since 2009 with the 1314 law, we begun the convertions to international standars of acoountings, to meke useful and optimal the accounting information, that we provide to show the financial reality of the company’s and with that let the entrepreneurs improve their winings, to have a better opportunity to enter to new markes and countries. With this research. We like to illustrate the Public Accountants, Students and Entrepreneurs on the use of the tools that have been presented in this framework of convergence as are the financial instruments that allow to measure more accurately the information presented in the financial statements. A compilation of existing regulations in Colombia and in the world of financial instruments, to make a simple and practical implementation within the financial statements of such instruments and to help users to learn by a Practice Primer on financial instruments.