El valor razonable en la contabilidad de los instrumentos financieros. Análisis desde una perspectiva histórica

by José Morales Díaz
Published 2017-07-01

IFRS 9 Expected Loss: A Model Proposal for Estimating the Probability of Default for non-rated companies

by David Delgado-Vaquero, José Morales-Díaz, Constancio Zamora-Ramírez
Published 2020-07-01

Lease accounting: an inquiry into the origins of the capitalization model.

by José Morales Díaz, Miguel Ángel Villacorta Hernández, Florentina Iulia Voicila
Published 2019-12-01