Order of the ICAC about impairment of asset (II): financial assets measured at amortized cost

Authors

  • Juan del Busto Méndez Profesor del CEF.- (España)

DOI:

https://doi.org/10.51302/rcyt.2014.6119

Keywords:

impairment, held to maturity investments, receivables

Abstract

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.

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Published

2014-03-07

How to Cite

del Busto Méndez, J. (2014). Order of the ICAC about impairment of asset (II): financial assets measured at amortized cost. Revista De Contabilidad Y Tributación. CEF, (372), 139–186. https://doi.org/10.51302/rcyt.2014.6119

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