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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Format: | Article |
Language: | English |
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Universidad del Magdalena
2017-04-01
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Series: | CLIO América |
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Online Access: | http://revistas.unimagdalena.edu.co/index.php/clioamerica/article/view/2075 |