Download or read book Manual de contabilidad bancaria written by Javier Tarancón Martínez and published by Comercial Grupo ANAYA, S.A.. This book was released on 2021-09-23 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Manual de contabilidad bancaria nace como consecuencia de las últimas reformas que han tenido lugar en la normativa contable (tanto nacional como internacional). En el ámbito nacional, la regulación contable bancaria está encomendada al Banco de España y afecta a un número considerable de entidades, dada la importancia del sector financiero en la economía nacional. Con la publicación de la Circular 4/2017, de 27 de noviembre, el marco contable sectorial se alinea con las últimas modificaciones de las normas internacionales de contabilidad (en especial con la NIIF-UE 9), lo que supone un cambio radical para el tratamiento contable de los activos financieros al introducirse el modelo de pérdida esperada para la estimación de las coberturas por riesgo de crédito (tradicionalmente conocidas como provisiones bancarias). Asimismo, este libro busca dar una visión más amplia de la normativa contable y entra a analizar su posible aplicación en materias tan importantes como son los modelos de riesgo de crédito, las fuentes de financiación de las entidades y la propia gestión de los principales riesgos bancarios. El libro se centra en las entidades de crédito que tienen como actividad principal recibir depósitos del público y conceder créditos por cuenta propia. El papel especial que desempeñan estas entidades en la canalización de los flujos financieros de las fuentes excedentarias de recursos hacia aquellas deficitarias hace que sea necesario contar con una información financiera veraz como condición indispensable para una economía sana.
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Download or read book Glosario Del Banco Mundial written by World Bank and published by World Bank Publications. This book was released on 1996 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the World Bank has been revised and expanded by the Terminology Unit in the Languages Services Division of the World Bank in collaboration with the English, Spanish, and French Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using French and Spanish in their work, and free-lance translator's and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of these terms, relating to such fields as agriculture, education, energy, housing, law, technology, and transportation, could be found in other sources, they have been assembled here for ease of reference. A list of acronyms occurring frequently in Bank texts (the terms to which they refer being found in the Glossary) and a list of international, regional, and national organizations will be found at the end of the Glossary.
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Download or read book Studies in Accounting History written by Atsuo Tsuji and published by Praeger. This book was released on 1995-07-24 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published in cooperation with the Accounting History Association of Japan, this volume brings together key essays presented at the World Congress on Accounting History held in Kyoto, Japan. Covering a wide range of topics, from 16th-century accounting practices in Spain to the development of the certified public accountants system in contemporary China, the volume illustrated the richness of the subject areas and research approaches being utilized in the field. In addition to broad examination of topics such as accounting and public policy, or the evolution of strategic management accounting, the volume provides case studies ranging from 16th-century accounting practices in Spain to the development of the certified public accountants system in contemporary China. The topics and methods considered should encourage other researchers to add to the range of accounting history, while accounting practitioners with an interest in the profession will come away from the volume with a greater appreciation of the originators of some of their practices and theories.
Download or read book Diccionario biling e de econom a y empresa written by José María Lozano Irueste and published by . This book was released on 1998 with total page 914 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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Download or read book Host Bibliographic Record for Boundwith Item Barcode 30112044669122 and Others written by and published by . This book was released on 2013 with total page 2422 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Growth of the Bank as Institution and the Development of Money business Law written by Vito Piergiovanni and published by . This book was released on 1993 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt:
