Análisis del reconocimiento del derivado financiero (forward) en la administración del riesgo cambiario en la empresa Manufacturera Curtipieles S.A.S Del Cerrito (Valle –Colombia)

Abstract

Definitions and concepts that are consistent with the topic used in the work will be expressed since derivatives accounting is a field little explored by companies and financial advisors that do not generate a global background in the argumentative problem of the development of accounting in COLOMBIA , specifically in the corregimiento of CERRITO (VALLE), this is done in order to contextualize the reader in a practical way, granting him certain knowledge about said subject, a recognition will be carried out which will provide information to analyze in detail and be able to have an objective criterion about The problems faced in the implementation of financial derivatives (Forward) due to the fact that many companies do not use them or simply do not recognize them, the importance of these in the profitability of the company and what benefits can be achieved through the use of these financial instruments, we will cover principles At least a manufacturing company from Cerrito, Valle-Colombia, CUTIPIELES S.AS since in this sector the majority of cases are evidenced in exchange risk and the implementation of financial derivatives (Forward