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1

Board, Accounting Standards. Share-based payment: IFRS 2. Milton Keynes: Accounting Standards Board, 2004.

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2

Köster, Oliver. Anteilsbasierte Vergütung nach IFRS 2. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-01551-0.

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3

Zielke, Carsten. IFRS für Versicherer. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-20734-2.

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4

Buschhüter, Michael, and Andreas Striegel, eds. Internationale Rechnungslegung – IFRS. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-11118-2.

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5

Schmidt, Lars. Bilanzierung von Aktienoptionen nach IFRS 2: Darstellung und ökonomische Analyse. Frankfurt am Main: Peter Lang, 2006.

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6

Bender, Christian. Umsatzerfassung nach US-GAAP und IFRS. Wiesbaden: Deutscher Universitätsverlag, 2005. http://dx.doi.org/10.1007/978-3-322-81948-2.

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7

Haßlinger, Marius. Zur IFRS-Rechnungslegung der Kapitalgesellschaft in Abwicklung. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6153-2.

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8

Toferer, Wolfgang. Der Übergang von IAS 17 auf IFRS 16. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-24596-2.

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9

Hoehne, Felix. Veräußerung von Anteilen an Tochterunternehmen im IFRS-Konzernabschluss. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-9970-2.

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10

Raoli, Elisa. IFRS 16 and Corporate Financial Performance in Italy. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71633-2.

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11

International, Field Emission Symposium (40th 1993 Nagoya Japan). IFES '93: Proceedings of the 40th International Field Emission Symposium, Nagoya, Japan, August 2-6, 1993. Amsterdam: Elsevier, 1994.

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12

IFAC/IFORS/IFIP/IASC/AFCET Conference on Economics and Artificial Intelligence (1986 Aix-en-Provence, France). Economics and artificial intelligence: Proceedings of the IFAC/IFORS/IFIP/IASC/AFCET Conference, Aix-en-Provence, France, 2-4 September, 1986. Oxford [Oxfordshire]: Published for the International Federation of Automatic Control by Pergamon Press, 1987.

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13

-L, Roos J., ed. Economics and artificial intelligence: Proceedings of the IFAC/IFORS/IFIP/IASC/AFCET conference, Aix-en-Provence, France, 2-4 September 1986. Oxford: Pergamon, 1987.

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14

International Federation for Theatre Research. Théâtre: Espace sonore, espace visuel = Theater : sound space, visual space : actes du colloque international organisé par l'Université Lumière-Lyon 2, 18-23 septembre 2000 : conférence annuelle de la FIRT/IFRT. Lyon: Presses universitaires de Lyon, 2003.

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15

W, Owsiński J., Stefański Jacek, Straszak A, and Association of Polish Operational Research Societies., eds. Transition to advanced market economies: Strategic options, modelling approaches and operational research perspectives : proceedings of the IFORS SPC-2 Conference on "Transition to Advanced Market Economies", held in Warsaw on June 22nd-25th, 1992. Warsaw: the Association of Polish Operational Research Societies, 1992.

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16

Estándares/normas internacionales de información financiera (IFRS/NIIF) - 2. ed. Ecoe Ediciones, 2011.

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17

Meyer, Lothar, Manfred Bornhofen, and Martin C. Bornhofen. Buchführung 2 DATEV-Kontenrahmen 2015: Abschlüsse nach Handels- und Steuerrecht ― Betriebswirtschaftliche Auswertung ― Vergleich mit IFRS. Springer Gabler, 2016.

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18

Bornhofen, Manfred, and Martin C. Bornhofen. Buchführung 2 DATEV-Kontenrahmen 2019: Abschlüsse nach Handels- und Steuerrecht ― Betriebswirtschaftliche Auswertung ― Vergleich mit IFRS. Springer Gabler, 2020.

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19

Meyer, Lothar, Manfred Bornhofen, and Martin C. Bornhofen. Buchführung 2 DATEV-Kontenrahmen 2016: Abschlüsse nach Handels- und Steuerrecht ― Betriebswirtschaftliche Auswertung ― Vergleich mit IFRS. Springer Gabler, 2017.

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20

Siegel, Joel G., Jae K. Shim, and Allison I. Shim. CFO Fundamentals: Your Quick Guide to Internal Controls, Financial Reporting, IFRS, Web 2. 0, Cloud Computing, and More. Wiley & Sons, Incorporated, John, 2012.

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21

Siegel, Joel G., Jae K. Shim, and Allison I. Shim. CFO Fundamentals: Your Quick Guide to Internal Controls, Financial Reporting, IFRS, Web 2. 0, Cloud Computing, and More. Wiley & Sons, Incorporated, John, 2012.

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22

Siegel, Joel G., Jae K. Shim, and Allison I. Shim. CFO Fundamentals: Your Quick Guide to Internal Controls, Financial Reporting, IFRS, Web 2. 0, Cloud Computing, and More. Wiley & Sons, Incorporated, John, 2012.

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23

Sepúlveda, Jovanny. Colombia ante su armonización contable internacional a partir del año 2018: un estudio retrospectivo y prospectivo del modelo NIIF (IFRS). CUA Medellín, 2018. http://dx.doi.org/10.52441/ciadcon201802.

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Este libro es producto de los resultados investigativos obtenidos a lo largo de los últimos cinco años y en especial con el apoyo de la Corporación Universitaria Americana durante los últimos dos años. El trabajo presentado aquí se combina con la experiencia de investigaciones documentales y participaciones de los autores como ponentes en varios congresos internacionales en Latinoamérica, específicamente en: Brasil, Colombia, Costa Rica, Cuba, Chile, México, Perú y Venezuela. Esto ha permitido intercambiar interesantes puntos de vista con colegas expertos con el tema de la relación del Modelo Financiero y el Modelo NIIF (Normas Internacionales de Información Financiera), que se relacionan a su vez con el tema de la Armonización Contable Internacional (ACI). Nuestra perspectiva de este trabajo sobre el Modelo NIIF presenta un nuevo enfoque que pretende interesar no sólo a contadores. Para ello el desarrollo del Modelo NIIF propuesto aquí pretende “romper” con la figura del “Book Keeping” o “tenedor de libros”, tradición clásica del contador público del pasado, donde su énfasis esta únicamente enfocada en el registro y seguimiento normativo de reglas y no principios contables para efectos fiscales y no de toma de decisiones. Proponemos en esta obra la reflexión desde un enfoque de las finanzas sobre el nuevo Modelo Contable NIIF, en cuanto a que toda transacción u operación comercial, económica o financiera de una entidad debe: 1. Reconocerse, 2. Medirse, 3. Presentarse y 4. Revelarse. Y esto con base al nuevo modelo de negocio y rediseño de los estados financieros básicos y secundarios de las entidades propuesto por el IASB (International Accounting Standard Board) para cumplir con los actuales objetivos financieros de la empresa moderna, que según el modelo marginalista (modelos de maximizaciones, minimizaciones y optimizaciones) en el que descansa preponderadamente hoy nuestra formación y percepción sobre el éxito empresarial en términos financieros, está basado en la teoría del valor y en sus métodos cuantitativos para evaluar las inversiones reales y financieras. Para ello el instrumento cuantitativo fundamentado en las matemáticas financieras, maneja básicamente cuatro variables: los valores iniciales o presentes, los valores finales o futuros, el factor tiempo y las diferentes tasas de interés que aplica una entidad como costo de oportunidad.
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24

IFRA Special Research Issue Vol. 2. IFRA-Nigeria, 2006. http://dx.doi.org/10.4000/books.ifra.905.

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25

John, Owen. Rhys, Ifs, Spikey A'r Criw 2. Uned Iaith Genedlaethol Cymru CBAC, 2000.

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26

Miller, Douglas W., and Fred J. Calfior. Ifr Flights of "13Mike" Book 2: A Microsoft Flight Simulator Action Book (Ifr Flights of). Calmil Pub., 1994.

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27

BPP. Cima Paper 7 - Stage 2: Financial Reporting (Ifrp) (Cima Study Text). BPP Publishing Ltd, 2001.

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28

Cima Paper 7 - Stage 2: Financial Reporting (Ifrp) (CIMA Study Texts). BPP Publishing Ltd, 2002.

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29

BPP. Cima Paper 7 - Stage 2: Financial Reporting (Ifrp) (Cima Practice & Revision Kits). BPP Publishing Ltd, 2001.

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30

BPP. Cima Paper 7 - Stage 2: Financial Reporting (Ifrp) (Cima Practise & Revision Kits). BPP Publishing Ltd, 2002.

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31

Yoon, Dae-Kyu. Law and Political Authority in South Korea (IFES Korean Studies Series, 2). Westview Press, 1990.

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32

1st IFRC International Conference on Clinical Mycology, Aspergillus and Aspergillosis. Mazandaran University of Medical Sciences, 2016. http://dx.doi.org/10.18869/acadpub.cmm.2.s1.2016.

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33

CIMA Paper 7 - Stage 2: Financial Reporting (IFRP): Exam Dates - 5-02, 11-02: Passcards (2002). BPP Business Education Ltd, 2002.

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34

CIMA Paper 7 - Stage 2: Financial Reporting (IFRP): Exam Dates - 5-03, 11-03: Passcards (2003). BPP Business Education Ltd, 2003.

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35

CIMA Paper 7 - Stage 2: Financial Reporting (IFRP): Exam Dates - 5-01, 11-01: Passcards (2001). BPP Business Education Ltd, 2001.

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36

Barbosa, Xênia de Castro, Kaio Alexandre da Silva, Deivis Nascimento dos Santos, and Leonardo Felizardo Ferreira. Pluralidade e educação: panorama da pesquisa científica no IFRO, Campus Porto Velho Calama. 10.5935, 2020. http://dx.doi.org/10.5935/978-65-991205-2-7.

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37

Earley, Jay. Self-Therapy, Vol. 2: A Step-By-Step Guide to Advanced IFS Techniques for Working with Protectors. Pattern System Books, 2016.

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38

Transition to advanced market economies: Strategic options, modelling approaches and operational research perspectives : Proceedings of the IFORS SPC-2 ... held in Warsaw on June 22nd-25th, 1992. the Association of Polish Operational Research Societies, 1992.

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39

Lj, Vlačić, Nguyen Duc-Tho, Ćećez-Kecmanović D, International Federation of Automatic Control., and IFAC Symposium on Modelling and Control of National and Regional Economies (1995 : Gold Coast, Qld.), eds. Modelling and control of national and regional economies 1995: A postprint volume from the IFAC/IFIP/IFORS/SEDC symposium, Gold Coast, Queensland, Australia, 2-5 July 1995. Oxford, UK: Published for the International Federation of Automatic Control by Pergamon, 1996.

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40

Handbook of Abstracts (Volume 2) from the 12th World Congress on Fertility and Sterility - Singapore - October 26 - 31, 1986, Convened By the International Federation of Fertility Societies (IFFS). The Obstetrical & Gynaecological Society of Singapore, 1986.

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41

Teoh Eng; Ratnam, S. Shan; Min, Lim Su (editors); International Federation of Fertility Societies (IFFS); The Obstetrical & Gynaecological Society of Singapore Soon. Handbook of Abstracts (Volumes 1, 2 & 4) from the 12th World Congress on Fertility and Sterility - Singapore - October 26 - 31, 1986, Convened By the International Federation of Fertility Societies (IFFS). The Obstetrical & Gynaecological Society of Singapore, 1986.

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42

Menschen, Arbeit, neue Technologien: 4. IAO-Arbeitstagung, 11.-13. Juni 1985 in Stuttgart : zusammen mit der 2. Internationalen Konferenz "Human Factors in Manufacturing" der IFS (Conferences) Ltd., Kempston, England. Berlin: Springer, 1985.

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43

Cultivation of seaweeds in Latin America: Proceedings of a workshop sponsored by the International Foundation for Science (IFS), Stockholm, Sweden, and Universidade de São Paulo, Brazil, held in São Sebastião, Brazil, in April 2-8, 1989. São Paulo: Universidade de São Paulo, 1990.

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