{"id":4115,"date":"2019-06-01T23:12:01","date_gmt":"2019-06-02T04:12:01","guid":{"rendered":"http:\/\/www.icesi.edu.co\/editorial\/?p=4115"},"modified":"2024-09-06T17:03:10","modified_gmt":"2024-09-06T22:03:10","slug":"herramientas-financieras","status":"publish","type":"post","link":"https:\/\/www.icesi.edu.co\/editorial\/herramientas-financieras\/","title":{"rendered":"Herramientas financieras"},"content":{"rendered":"<p><strong>T\u00edtulo completo:<\/strong> Herramientas financieras y valoraci\u00f3n de activos y pasivos financieros bajo NIIF.<br \/>\n<strong>Colecci\u00f3n:<\/strong> Discernir.<br \/>\n<strong>Autor:<\/strong> Luis Bernardo Tello R.<br \/>\n<strong>Prologuista:<\/strong> Juli\u00e1n Benavides Franco.<br \/>\n<strong>Editorial:<\/strong> Universidad Icesi.<br \/>\n<strong>A\u00f1o de edici\u00f3n:<\/strong> 2019 | <strong>ISBN:<\/strong> 978-958-8936-83-3 \/ 978-958-8936-84-0 (PDF).<br \/>\n<span id=\"post-ratings-4115\" class=\"post-ratings\" data-nonce=\"06a67fcac9\"><img decoding=\"async\" id=\"rating_4115_1\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/stars_crystal\/rating_on.gif\" alt=\"1 estrella\" title=\"1 estrella\" onmouseover=\"current_rating(4115, 1, '1 estrella');\" onmouseout=\"ratings_off(4.7, 5, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_4115_2\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/stars_crystal\/rating_on.gif\" alt=\"2 estrellas\" title=\"2 estrellas\" onmouseover=\"current_rating(4115, 2, '2 estrellas');\" onmouseout=\"ratings_off(4.7, 5, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_4115_3\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/stars_crystal\/rating_on.gif\" alt=\"3 estrellas\" title=\"3 estrellas\" onmouseover=\"current_rating(4115, 3, '3 estrellas');\" onmouseout=\"ratings_off(4.7, 5, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_4115_4\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/stars_crystal\/rating_on.gif\" alt=\"4 estrellas\" title=\"4 estrellas\" onmouseover=\"current_rating(4115, 4, '4 estrellas');\" onmouseout=\"ratings_off(4.7, 5, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_4115_5\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/stars_crystal\/rating_half.gif\" alt=\"5 estrellas\" title=\"5 estrellas\" onmouseover=\"current_rating(4115, 5, '5 estrellas');\" onmouseout=\"ratings_off(4.7, 5, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/> (<strong>7<\/strong> votos, promedio: <strong>4,71<\/strong> sobre 5)<br \/><span class=\"post-ratings-text\" id=\"ratings_4115_text\"><\/span><\/span><span id=\"post-ratings-4115-loading\" class=\"post-ratings-loading\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.icesi.edu.co\/editorial\/wp-content\/plugins\/wp-postratings\/images\/loading.gif\" width=\"16\" height=\"16\" class=\"post-ratings-image\" \/>Loading...<\/span>\n<script type=\"text\/javascript\" src=\"\/\/cdn.plu.mx\/widget-popup.js\"><\/script><a href=\"https:\/\/plu.mx\/plum\/a\/?doi=10.18046\/EUI\/disc.1.2019\" data-popup=\"right\" data-size=\"large\" class=\"plumx-plum-print-popup\" data-site=\"plum\" data-hide-when-empty=\"true\" data-lang=\"es\" target=\"_blank\" rel=\"noopener\">Herramientas financieras y valoraci\u00f3n de activos y pasivos financieros bajo NIIF<\/a><br \/>\n<div class=\"osc-res-tab tabbable   osc-tabs-left\"><div style=\"clear:both;width: 100%;\"><ul class=\"nav osc-res-nav nav-pills osc-tabs-left-ul\" id=\"oscitas-restabs-1-herramientas-financieras-76642\"><li class=\"active\"><a href=\"#ert_pane1-0\" data-toggle=\"tab\">Descripci\u00f3n<\/a><\/li><li class=\"\"><a href=\"#ert_pane1-1\" data-toggle=\"tab\">Contenido<\/a><\/li><li class=\"\"><a href=\"#ert_pane1-2\" data-toggle=\"tab\">Autor(es)<\/a><\/li><li class=\"\"><a href=\"#ert_pane1-3\" data-toggle=\"tab\">Catalogaci\u00f3n<\/a><\/li><\/ul><\/div><div style=\"clear:both;width: 100%;\"><ul class=\"tab-content\" id=\"oscitas-restabcontent-1-herramientas-financieras-76642\"><li class=\"tab-pane active\" id=\"ert_pane1-0\"><p style=\"text-align: justify;\">El objetivo del presente libro es facilitar el entendimiento, comprensi\u00f3n y aplicaci\u00f3n pr\u00e1ctica de las matem\u00e1ticas financieras tanto a nivel personal como en el \u00e1mbito empresarial. Su redacci\u00f3n y ejemplos han sido desarrollados de una manera clara, gr\u00e1fica y pr\u00e1ctica, de tal manera que el tema pueda ser entendido por cualquier persona que se interese en esta herramienta sin importar su nivel o experiencia en el \u00e1rea financiera. Las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) han sido consideradas durante los \u00faltimos a\u00f1os un conjunto de medidas contable-financiera de inter\u00e9s com\u00fan empresarial y no empresarial, dado que estos son lineamientos que buscan la convergencia de las Normas Contables y Financieras existentes mundialmente, con el fin de estandarizar la preparaci\u00f3n y presentaci\u00f3n de los Estados Financieros.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00f3mo citar (APA):<\/strong> Bernardo Tello, L. (2019). <i>Herramientas financieras y valoraci\u00f3n de activos y pasivos financieros bajo NIIF<\/i>. Cali: Universidad Icesi. DOI: <a href=\"https:\/\/doi.org\/10.18046\/EUI\/disc.1.2019\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/doi.org\/10.18046\/EUI\/disc.1.2019<\/a><\/p><\/li><li class=\"tab-pane \" id=\"ert_pane1-1\"><strong>Tabla de contenido:<\/strong><\/p>\n<p>Presentaci\u00f3n<\/p>\n<p>Pr\u00f3logo<\/p>\n<p>Agradecimientos<\/p>\n<p><strong>1 \/ Matem\u00e1ticas financieras: conceptos generales<\/strong><\/p>\n<p><strong>2 \/ Valor presente y valor futuro<\/strong><\/p>\n<p><strong>3 \/ Tasa de inter\u00e9s<\/strong><\/p>\n<p><strong>4 \/ Series uniformes<\/strong><\/p>\n<p><strong>5 \/ Gradientes<\/strong><\/p>\n<p><strong>6 \/ Valor presente neto (VPN)<\/strong><\/p>\n<p><strong>7 \/ Tasa interna de retorno (TIR)<\/strong><\/p>\n<p><strong>8 \/ Valoraci\u00f3n de acciones<\/strong><\/p>\n<p><strong>9 \/ Valuaci\u00f3n de bonos<\/strong><\/p>\n<p><strong>10 \/ Instrumentos Financieros: valoraci\u00f3n bajo NIIF<\/strong><\/p>\n<p>Glosario de t\u00e9rminos<br \/><\/li><li class=\"tab-pane \" id=\"ert_pane1-2\"><ul>\n<li style=\"text-align: justify;\">Luis Bernardo Tello<\/li>\n<\/ul><\/li><li class=\"tab-pane \" id=\"ert_pane1-3\"><table>\n<tbody>\n<tr class=\"first odd\">\n<th width=\"150\">\n<p style=\"text-align: left;\">T\u00edtulo (ingl\u00e9s):<\/p>\n<\/th>\n<td class=\"data last\">Financial tools and valuation of financial assets and liabilities under IFRS.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">DOI\/URL:<\/p>\n<\/th>\n<td class=\"data last\"><a href=\"https:\/\/doi.org\/10.18046\/EUI\/disc.1.2019\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/doi.org\/10.18046\/EUI\/disc.1.2019<\/a><\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Editorial(es):<\/p>\n<\/th>\n<td class=\"data last\">Universidad Icesi.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">Autor(es):<\/p>\n<\/th>\n<td class=\"data last\">Luis Bernardo Tello R.<\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Palabras clave:<\/p>\n<\/th>\n<td class=\"data last\">Matem\u00e1ticas financieras, Normas Internacionales de Informaci\u00f3n Financiera (NIIF), Valoraci\u00f3n de acciones, Normas contables y financieras.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">ISBN:<\/p>\n<\/th>\n<td class=\"data last\">978-958-8936-83-3 \/ 978-958-8936-84-0 (PDF).<\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Fecha de edici\u00f3n:<\/p>\n<\/th>\n<td class=\"data last\">Junio de 2019.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">No. de p\u00e1ginas:<\/p>\n<\/th>\n<td class=\"data last\">324.<\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Idioma(s):<\/p>\n<\/th>\n<td class=\"data last\">Espa\u00f1ol.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">Formato(s):<\/p>\n<\/th>\n<td class=\"data last\">Libro impreso (tapa r\u00fastica) y electr\u00f3nico (PDF).<\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Alto x ancho:<\/p>\n<\/th>\n<td class=\"data last\">24 x 17 cm<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">Colecci\u00f3n:<\/p>\n<\/th>\n<td class=\"data last\">Discernir.<\/td>\n<\/tr>\n<tr class=\"odd\">\n<th>\n<p style=\"text-align: left;\">Producto:<\/p>\n<\/th>\n<td class=\"data last\">Libro de texto.<\/td>\n<\/tr>\n<tr class=\"even\">\n<th>\n<p style=\"text-align: left;\">Observaciones:<\/p>\n<\/th>\n<td class=\"data last\">Incluye ejercicios y glosario de t\u00e9rminos.<\/td>\n<\/tr>\n<tr class=\"last odd\">\n<th>\n<p style=\"text-align: left;\">Registro DSpace:<\/p>\n<\/th>\n<td class=\"data last\"><a href=\"https:\/\/doi.org\/10.18046\/EUI\/disc.1.2019\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1012\" src=\"http:\/\/www.icesi.edu.co\/editorial\/wp-content\/uploads\/2016\/04\/downloadIcon-e1460499009176.png\" alt=\"Icono de Repositorio - Contenido en la Nube\" width=\"25\" height=\"25\"><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/li><\/ul><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00edtulo completo: Herramientas financieras y valoraci\u00f3n de activos y pasivos financieros bajo NIIF. Colecci\u00f3n: Discernir. Autor: Luis Bernardo Tello R. Prologuista: Juli\u00e1n Benavides Franco. Editorial: Universidad Icesi. A\u00f1o de edici\u00f3n: 2019 | ISBN: 978-958-8936-83-3 \/ 978-958-8936-84-0 (PDF). Herramientas financieras y valoraci\u00f3n de activos y pasivos financieros bajo NIIF<\/p>\n","protected":false},"author":3,"featured_media":4116,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[441],"tags":[265,325,414,416,455,509,554,555,556,657,929],"class_list":["post-4115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-coleccion-discernir","tag-fcae","tag-libro-de-texto","tag-luis-bernardo-tello","tag-finanzas","tag-matematicas","tag-509","tag-normas-internacionales-de-informacion-financiera-niif","tag-matematicas-financieras","tag-normas-contables","tag-fvla-2020","tag-fne"],"_links":{"self":[{"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts\/4115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/comments?post=4115"}],"version-history":[{"count":10,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts\/4115\/revisions"}],"predecessor-version":[{"id":4709,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/posts\/4115\/revisions\/4709"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/media\/4116"}],"wp:attachment":[{"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/media?parent=4115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/categories?post=4115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icesi.edu.co\/editorial\/wp-json\/wp\/v2\/tags?post=4115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}