Positioning of equity in financial intermediation cooperatives compared to IFRS on financial instruments

This research has not transeccional experimental and design, it focuses on analyzing the equity position of financial intermediation cooperatives (I.F.) against the contributions of its partners. Begins with theoretical approaches of international and local accounting standards, the ratio of total i...

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Bibliographic Details
Main Author: Francisco Martínez Batista
Format: Article
Language:English
Published: Universidad del Magdalena 2017-04-01
Series:CLIO América
Subjects:
Online Access:http://revistas.unimagdalena.edu.co/index.php/clioamerica/article/view/2075