The accounting record of financial instruments

Authors

  • Alexander Navarro Ruiz University of Camaguey
  • María Saturnina Gil Basulto University of Camaguey

Abstract

The accounting record of financial instruments This paper shows a chronological review of the changes to the International Financial Reporting Standards (IFRS) referring to financial instruments, from March 1986 to the present. The analysis concludes with the basic elements that should be included in the Cuban Accounting Standards, for the use of financial instruments.

JEL Code: M41 Accounting

Author Biographies

Alexander Navarro Ruiz, University of Camaguey

Ingeniero en Control Automático en la Universidad Central de las Villas. Máster en Contabilidad Gerencial. Técnico medio en Contabilidad. Actualmente se desempeña como profesor de la Facultad de Ciencias Económicas y Empresariales de la Universidad de Camagüey, “Ignacio Agramonte Loynaz”.

María Saturnina Gil Basulto, University of Camaguey

Licenciada en Economía en la especialidad de Finanzas y Créditos en la Universidad de Oriente. Doctora en Ciencias Contables y Financieras. Ostenta la categoría docente de Profesora Titular de la Universidad de Camagüey, Cuba “Ignacio Agramonte Loynaz”. Imparte asignaturas de la disciplina de Contabilidad en la carrera de Contabilidad y Finanzas. Actúa como profesora de la Facultad de Ciencias Económicas y de la Escuela de Cuadros del Estado y del Gobierno en Camagüey. Es miembro del consejo científico de su facultad y del comité académico de la maestría de Contabilidad Gerencial y Doctorado de Contabilidad; integra el tribunal permanente para la defensa de doctorados en la especialidad de Contabilidad y Finanzas.

References

IFRS Foundation. (2015). Norma Internacional de Contabilidad 32 Instrumentos Financieros: Presentación. Londres, Reino Unido.

IFRS Foundation. (2015). Norma Internacional de Contabilidad 39 Instrumentos Financieros: Reconocimiento y Medición. Londres, Reino Unido.

IFRS Foundation. (2015). Norma Internacional de Información Financiera 7 Instrumentos Financieros: Información a Revelar. Londres, Reino Unido.

IFRS Foundation. (2015). NIIF 9 Norma Internacional de Información Financiera 9 Instrumentos Financieros. Londres, Reino Unido.

Slideshare (2014) Maco Conceptual Recuperado de https://es.slideshare.net/jcleyton/marco-conceptual-niif-26045802?qid=66a1994b-517c-4008-86f2-cc9ac6205c15&v=&b=&from_search=1

Partido Comunista de Cuba. (2016). Conceptualización del Modelo Económico y Social Cubano de Desarrollo Socialista. La Habana, Cuba

Partido Comunista de Cuba. (2011). Lineamientos de la Política Económica y Social del Partido y la Revolución. La Habana, Cuba

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Published

30-06-2018

How to Cite

Navarro Ruiz, A., & Gil Basulto, M. S. (2018). The accounting record of financial instruments. Cuban Magazine of Finance and Prices, 2(2), 88–96. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/09_V2N22018_ANRyOTROS

Issue

Vol. 2 No. 2 (2018): abril - junio

Section

Research articles

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