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Languages : en
Pages :
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(Cont.) También se toman en consideración las normas emitidas por la Comisión Nacional Bancaria y de Valores (CNBV). Específicamente se explica la aplicación del Boletín C-2 "Instrumentos Financieros", el anexo B-5 de la Circular 1488 y el pronunciamiento No. 133 (FAS 133), "Contabilidad para Instrumentos Derivados y Actividades de Cobertura." Se desarrollan cuatro casos relacionados con la negociación de los futuros financieros utilizando cuentas reales y cuentas de orden para revelar correctamente estas transacciones.
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Category :
Languages : en
Pages :
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(Cont.) También se toman en consideración las normas emitidas por la Comisión Nacional Bancaria y de Valores (CNBV). Específicamente se explica la aplicación del Boletín C-2 "Instrumentos Financieros", el anexo B-5 de la Circular 1488 y el pronunciamiento No. 133 (FAS 133), "Contabilidad para Instrumentos Derivados y Actividades de Cobertura." Se desarrollan cuatro casos relacionados con la negociación de los futuros financieros utilizando cuentas reales y cuentas de orden para revelar correctamente estas transacciones.
Author: José Haro Pérez
Publisher: Universidad Almería
ISBN: 9788482400211
Category : Business & Economics
Languages : es
Pages : 196
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La finalidad de este libro es reunir el conjunto de conocimientos sobre la cobertura de las investigaciones relativas a la Teoría y Técnica de la Contabilidad de los Contratos de futuros financieros. Desde la década de los setenta las condiciones de los sistemas financieros se han transformado y el cambio ha producido un entorno para las empresas más volátil, más competitivo, con nuevas transacciones e instrumentos financieros y agentes económicos más exigentes. Es decir, un incremento en la incertidumbre y, en consecuencia, mayor riesgo. En este sentido el proceso de gestación y desarrollo de los futuros financieros se debe entender como un proceso de creación de contratos de gestión y aseguramiento del riesgo. La obra recoge una propuesta de posbiles aspectos mínimos sobre el tratamiento contable de los futuros financieros: ¿cómo se deben encuadrar estos contratos?, ¿qué principios contables están más estrechamente relacionados con los msimos?, ¿cómo se deben registrar, a través de las cuentas de orden, o por medio de notas en la Memoria de las Cuentas Anuales...? En suma, se dan respuesta a todas estas cuestiones.
Author: World Bank
Publisher: World Bank Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 468
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This edition of the World Bank has been revised and expanded by the Terminology Unit in the Languages Services Division of the World Bank in collaboration with the English, Spanish, and French Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using French and Spanish in their work, and free-lance translator's and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of these terms, relating to such fields as agriculture, education, energy, housing, law, technology, and transportation, could be found in other sources, they have been assembled here for ease of reference. A list of acronyms occurring frequently in Bank texts (the terms to which they refer being found in the Glossary) and a list of international, regional, and national organizations will be found at the end of the Glossary.
Author: Enrique Cabrera Jr
Publisher: IWA Publishing
ISBN: 1843391988
Category : Science
Languages : en
Pages : 185
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Book Description
Benchmarking has become a key tool in the water industry to promote and achieve performance targets for utilities. The use of this tool for performance improvement through systematic search and adaptation of leading practices, has expanded globally during the past decade. Many ongoing projects worldwide aim to address different needs and objectives, in varying contexts, with outstanding results and impact. Benchmarking Water Services provides valuable information to everyone interested in benchmarking in the water industry. The text is aimed at utilities considering joining a benchmarking project, experienced practitioners in charge of organizing a benchmarking exercise, consultants, regulators and researchers. The document is presented with a clear practice oriented approach and can be used as a how-to-benchmark guide presented from different perspectives (participants, organizers, supervising bodies). Readers will gain practical insight on real life benchmarking practices and will benefit from the experiences gained in some of the leading benchmarking projects of the water industry (including the IWA-WSAA benchmarking efforts, the European Benchmarking Co-operation and the several benchmarking projects carried out in Austria and Central Europe). The manual also presents the new IWA Benchmarking Framework, which aims to harmonize the terms used to describe benchmarking and performance indicators practices in the water industry, guaranteeing a more fluent and efficient communication. This Manual of Best Practice is edited by the IWA Specialist Group on Benchmarking and Performance Assessment, and co-published by AWWA and IWA Publishing. Praise for Benchmarking Water Services: "The continual trend of conceptual to specifics throughout the book provides for an educational experience each time the book is either casually perused or carefully studied." "The authors (Cabrera, Haskins and Fritiz) diligently pursue the focus of improvement." "Benchmarking Water Services is an in depth and practical ‘must have’ guide for any utility currently engaged in or planning to develop a benchmarking process" - Gregory M. Baird (2012) Benchmarking: An International Journal 19:2. More information about the book can be found on the Water Wiki in an article written by the author: http://www.iwawaterwiki.org/xwiki/bin/view/Articles/TheNewIWABenchmarkingFramework A Spanish language version of this book is available as a free eBook: http://www.iwawaterwiki.org/xwiki/bin/view/Articles/eBookTitlesfromIWAPublishingFreetoDownload-Volume2#HBenchmarkingParaServiciosdeAgua
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Publisher: World Bank Publications
ISBN: 9780821336656
Category : History
Languages : en
Pages : 362
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Book Description
"Valuable report based on the Ecuador Living Standard Measurement Survey (1994). Uses total consumption expenditures. Provides a baseline reference for future work. Contrast with INEC's basic needs survey (item #bi 97002637#)"--Handbook of Latin AmericanStudies, v. 57.
Author: Donald T. Ferron
Publisher:
ISBN:
Category : Disability evaluation
Languages : en
Pages : 30
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Book Description
Report and compilation of statistical tables resulting from a survey of the handicapped (disabled person), undertaken in 1966 by the social security administration, on demographic aspects and health-related characteristics of handicapped widowed married women in the USA, together with information on their eligibility to receive disability benefits.
Author: U.S. Services Administration
Publisher: GPO FCIC
ISBN: 9781612210001
Category :
Languages : en
Pages : 176
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Book Description
Use this guide to get help with consumer purchases, problems and complaints. Find consumer contacts at hundreds of companies and trade associations; local, state, and federal government agencies; national consumer organizations; and more.
Author: Mendoza, Guillermo
Publisher: UNESCO Publishing
ISBN: 9231002872
Category : Climatic changes
Languages : en
Pages : 157
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Book Description
Author: Elsa Gómez Gómez
Publisher:
ISBN: 9789275115411
Category : Health & Fitness
Languages : en
Pages : 304
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Author: Food and Agriculture Organization of the United Nations
Publisher: Food & Agriculture Org.
ISBN: 9251096198
Category : Technology & Engineering
Languages : en
Pages : 76
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Book Description
National information needs on forests have grown considerably in recent years, evolving from forest area and growing stock information to key aspects of sustainable forest management, such as the role of forests in the conservation of biodiversity and the provision of other ecosystem services. More recently, information on changes in carbon stocks, socio-economic aspects including the contribution to livelihoods and poverty reduction, governance and broader land use issues has become critical for national planning.
