文章基本信息

标题：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
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作者：María del Carmen Valls Martínez ; Alicia Ramírez Orellana
期刊名称：Harvard Deusto Business Research
电子版ISSN：2254-6235
出版年度：2014
卷号：3
期号：2
页码：86-100
DOI：10.3926/hdbr.52
出版社：OmniaScience
摘要：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.
关键词：amortized cost; amortization operation; French amortization system; loan indexed; cost effective; coste amortizado; operación de amortización; sistema de amortización francés; préstamo indiciado; coste efectivo