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What is NIF C-1 y C-2: Efectivo y Finanzas about?

The NIF C-2 establishes guidelines for presenting and disclosing investments in financial instruments. It defines two business models for managing financial instruments - one to collect contractual cash flows and one to both collect contractual cash flows and sell instruments. Instruments are classified as loans and accounts receivable, investments held to maturity, trading assets, or available-for-sale assets. Gains or losses from changes in fair value of available-for-sale instruments must be disclosed. T

Author

leticia dionicio perez

Language

EN