Order of the ICAC about impairment of asset (II): financial assets measured at amortized cost
DOI:
https://doi.org/10.51302/rcyt.2014.6119Keywords:
impairment, held to maturity investments, receivablesAbstract
The present article, which is part of a series dedicated to the Order of the ICAC about impairment of asset, summarize the impairment of financial assets measured at amortized cost.