Antes NIC 39 ahora NIIF 9: nuevos desafíos para los contadores

Daniela del Pilar Rodríguez Díaz

Before IAS 39, Now IFRS 9: New Challenges for Financial Accountants

Authors

Daniela del Pilar Rodríguez Díaz Pontificia Universidad Católica del Perú

Magíster en Finanzas por la Universidad del Pacífico. Contador Público Colegiado por la Pontificia Universidad Católica del Perú (PUCP). Docente del Departamento de Ciencias de la Gestión de la PUCP. Asociado senior de Contabilidad y Finanzas de Credicorp Capital. Miembro del Instituto de Auditores del Perú y del Colegio de Contadores Públicos de Lima.

Keywords:

Investment bank, financial assets, financial liabilities, IFRS 9, IAS 39, business model, classification, measurement

Abstract

In this paper we will resume the main differences between the application of IFRS 9 «Financial Instruments» to be imperatively implemented in Peru since the commencement of the exercise 2018 with regards to the current IAS 39 «Financial Instruments: Recognition and Measurement», focusing in the classification and measurement of financial assets. Furthermore, a practical analysis will be applied to financial instruments in the investment banking industry.

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Published

2017-11-20

How to Cite

Rodríguez Díaz, D. del P. (2017). Before IAS 39, Now IFRS 9: New Challenges for Financial Accountants. Contabilidad Y Negocios, 12(23), 6–21. Retrieved from https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19346