Aplicación práctica de la Norma de Registro y Valoración 8: las inversiones financieras

Author

Vinuesa Manrique, Benet

Abstract

This paper consists in the development of a real audit case of insurance entities financial investments valuation. The accounting standards on which this paper is based is the Accounting Plan for Insurance Companies (2008). During the case, the different procedures performed during the audit to mitigate the risks of the different financial investments have been detailed so that they can check that they have been correctly accounted for and thus reflect a faithful image of the company.

 

Director

Martínez Blasco, Mónica

Degree

IQS SM - Master’s Degree in Auditing and Management Control

Date

2022-09-22