- Alcance global
- África
- América
- Asia Pacífico
- Europa
- Medio Oriente
Consultoría y Asesoría en NIIF INICIO
- Diagnóstico e implementación de NIIF plenas y NIIF para las PYMES
- Capacitación y actualización en NIIF
- Cálculo de estimaciones contables bajo NIIF
- Valoración de instrumentos financieros
- Asesoría en consultas especializadas
- Asesoría en NIIF para entidades del sector público
- Preparación de estados financieros y revelaciones
IFRS
Consolidated financial statements
This illustrative set of financial statements sets out good practice in the application of the presentation and disclosure requirements of IFRS for year-end reporters. It reflects changes in IFRS that are effective for the year ending 31 December 2013.
Hotel investment 2014: finance on a different level
The financial crisis has given birth to a superior environment for hotel finance. Lenders learning from past mistakes have undergone significant changes and are ramping up their levels of sophistication to better understand hotel businesses. Drawing on interviews with banks, private equity houses, advisers and hoteliers, the report calls for hotel businesses to address the way they deal with lenders and investors if they are to raise money in the new environment.
The report identifies five key elements needed for a robust proposal capable of attracting funding and financing growth:
- an experienced and incentivised management team
- a compelling equity story which demonstrates the commitment of existing investors
- a business plan containing detailed projections which also demonstrates tight cost control
- a marketing strategy articulating clear target markets and how channels will deliver to these markets
- a strong brand that resonates and creates loyalty with target markets.
To succeed in this new age of lender and investor sophistication, hoteliers and hotel groups must move to another level.
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