Glosario
Navegue por el complejo mundo de la administración de divisas con nuestro completo diccionario de términos y definiciones financieras.
International Accounting Standards Board (Iasb)
The International Accounting Standards Board (IASB) is an independent body responsible for the development and publication of a single set of global accounting rules. The rules, designed to provide transparent and comparable information in financial statements, are known as International Financial Reporting Standards (IFRS). The rules deal with the following points: . What information should be disclosed . How information should be presented . How assets should be valued . How profit should be measured The IASB’s hedge accounting guidance is known as IFRS 9. It aims at simplifying hedge accounting, aligning it more closely with entities’ risk management activities, and providing decision-useful information about an entity’s risk management strategies.