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Contabilidad de operaciones de reestructuración de deudas (pasivos financieros) en NIIF 9 - Dudas en la práctica.

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Title: Contabilidad de operaciones de reestructuración de deudas (pasivos financieros) en NIIF 9 - Dudas en la práctica.
Alternate Title: Accounting for debt restructuring operations (financial liabilities) in IFRS 9 - Doubts in practice.
Authors: Morales Díaz, José1 jose.morales@ucm.es, Paniagua López, Javier2 javier.paniagua@claustro-ieb.es
Source: Técnica Contable y Financiera. ene2023, Issue 59, p34-46. 13p.
Database: Business Source Ultimate
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  Data: Accounting for debt restructuring operations (financial liabilities) in IFRS 9 - Doubts in practice.
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  Data: <searchLink fieldCode="AR" term="%22Morales+Díaz%2C+José%22">Morales Díaz, José</searchLink><relatesTo>1</relatesTo><i> jose.morales@ucm.es</i><br /><searchLink fieldCode="AR" term="%22Paniagua+López%2C+Javier%22">Paniagua López, Javier</searchLink><relatesTo>2</relatesTo><i> javier.paniagua@claustro-ieb.es</i>
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  Data: <searchLink fieldCode="JN" term="%22Técnica+Contable+y+Financiera%22">Técnica Contable y Financiera</searchLink>. ene2023, Issue 59, p34-46. 13p.
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        Text: Spanish
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      – TitleFull: Contabilidad de operaciones de reestructuración de deudas (pasivos financieros) en NIIF 9 - Dudas en la práctica.
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