Contabilidad de las operaciones financieras de la empresa (Spanish Edition) Book PDF, ePub eBook

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Book Descriptions:
Las diversas operaciones relativas a las inversiones financieras y a la financiación en la empresa se caracterizan por la especialización y complejidad de las mismas. Por tanto, resulta evidente, que su contabilización presenta especial significación. Además en gran parte de estas operaciones financieras se aplican criterios de valoración (como son el valor razonable y el coste amortizado) recogidos en la actual normativa contable que tradicionalmente no se venía aplicando en nuestro país.

Entre las operaciones tratadas cabe señalar:

- Préstamos participativos.

- Pagarés financieros.

- Factoring.

- Confirming.

- Créditos documentarios.

- Forfaiting.

- Derivados financieros.

- Leasing y lease back.

- Préstamos bancarios sindicados internacionales.

- Operación acordeón.

- Etc.

En cada una de las operaciones financieras abordadas se recoge:

- Particularidades de la operación.

- Normativa contable aplicable.

- Casos contables resueltos debidamente comentados.

- Además, dada la indudable vinculación existente entre contabilidad y fiscalidad, se ha optado - por recoger para cada operación financiera, las implicaciones de los impuestos en la contabilización.

Al final se incluye un índice analítico por materias para facilitar la localización de cualquier contenido.

Contabilidad de las operaciones financieras de la empresa (Spanish Edition) by Manuel Gutiérrez Viguera

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