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El criterio de valoración de coste amortizado: análisis y aplicación a través de un préstamo concertado por el sistema de amortización francés con tipo de interés indiciado

2014; Volume: 3; Issue: 2 Linguagem: Inglês

10.3926/hdbr.52

2254-6235

María del Carmen Valls Martínez, Alicia Ramírez Orellana,

Finance, Taxation, and Governance

In this paper we analyze the amortized cost criterion, in its financial and accounting side, considering the more complex case of a loan arranged by the French amortization system with indexed interest rate. It explains, in general, and illustrated with a particular example, how to build financial amortization table of the operation, how to calculate the amortization table with the amortized cost criteria, how to calculate the actual cost of the operation after tax and how is the accounting process. It also considers the possibility that the operation is canceled in advance and reflects on the consequences registration resulting therefrom.