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LSE LA SOLUCIÓN DEL EXPERTO.
- Source :
- Técnica Contable y Financiera; jan2021, Issue 37, p50-56, 7p
- Publication Year :
- 2021
-
Abstract
- The article focuses on the difference between a financial guarantee contract, a loan commitment and other commitments granted at the time of their accounting treatment. It mentions that the entity issuing the contracts will initially recognize them at their fair value, and the fair value of the contracts issued will be the consideration received.
- Subjects :
- CONTRACTS
ACCOUNTING
FAIR value
VALUE (Economics)
BUSINESS
Subjects
Details
- Language :
- Spanish
- ISSN :
- 25311743
- Issue :
- 37
- Database :
- Complementary Index
- Journal :
- Técnica Contable y Financiera
- Publication Type :
- Periodical
- Accession number :
- 148572459