Costo de transacción de un activo financiero, aplicando normativa internacional NIC 32, caso empresa Universitaria S.A.

Abstract

The research work focuses on the study of financial investments through the purchase of shares to maximize the resources that can cause new sources of profitability and liquidity for investors; Those who interact in this type of operations do so through the Stock Exchange, which is the entity responsible for acting as an intermediary between buyers and sellers of fiduciary papers, of course with the payment of a previously agreed commission, its operation also involves payment of the expenses of a notice in order to give legality to the operations carried out; In its structure there is a literary review of previous research that has been published in high-impact journals in order to enhance the results presented, which are based primarily on the timely registration of the purchase of shares of a company that it has sufficient funds to place capital in another company that it considers profitable to maximize its contribution; The methodology applied is descriptive in nature, since the correct way of accounting accounting for the operations involved is clearly detailed and also final conclusions are provided that serve as a basis for new research to be carried out in the field of accounting and finance.