Análisis contable y tributario de la aplicación de NIIF 9 en una empresa pyme
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La NIIF 9 nos permite identificar y establecer los principios para el correcto manejo sobre activos financieros y pasivos financieros, en particular la clasificación y medición, deterioro y contabilidad de cobertura de las cuentas por cobrar, para obtener resultados e información útil y relevante en los estados financieros.
Las modificaciones en la NIIF 9 solicitan una actualización de manuales y políticas contables para evitar inconvenientes que se reflejaran en los Estados Financieros. En relación a los deterioros crediticios la NIIF 9 especifica cómo debe ser la información a revelar, las cuales deben ser identificadas bajo deterioros crediticios esperados y no como decía la NIC 39 que se basaba en los deterioros incurridos, lo que originaría que el modelo de pérdidas por incobrabilidad deba ser aplicado para estimar las pérdidas probables futuras, determinando cierta probabilidad de impago desde el origen de la cuenta por cobrar, y teniendo como enfoque general la cartera vigente, la cartera deteriorada y la cartera vencida, para evitar algún incremento significativo de riesgo crediticio, aplicar nuevos cálculos de vida del activo durante su periodo de actividad y así poder establecer provisiones por las pérdidas esperadas.
IFRS 9 allows us to identify and establish the principles for the correct management of financial assets and financial liabilities, in particular the classification and measurement, impairment and accounting of coverage of accounts receivable, to obtain results and useful and relevant information in the financial statements. The amendments in IFRS 9 request an update of accounting manuals and policies to avoid inconveniences that are reflected in the Financial Statements. In relation to credit impairment, IFRS 9 specifies how the information to be disclosed should be, which must be identified under expected credit deterioration and not as stated in IAS 39, which was based on impairment incurred, which would result in the loss model for uncollectibility should be applied to estimate future probable losses, determining certain probability of default from the origin of the account receivable, and having as a general approach the current portfolio, the impaired portfolio and the past due portfolio, to avoid any significant increase in risk credit, apply new life calculations of the asset during its period of activity and thus be able to establish provisions for the expected losses.
IFRS 9 allows us to identify and establish the principles for the correct management of financial assets and financial liabilities, in particular the classification and measurement, impairment and accounting of coverage of accounts receivable, to obtain results and useful and relevant information in the financial statements. The amendments in IFRS 9 request an update of accounting manuals and policies to avoid inconveniences that are reflected in the Financial Statements. In relation to credit impairment, IFRS 9 specifies how the information to be disclosed should be, which must be identified under expected credit deterioration and not as stated in IAS 39, which was based on impairment incurred, which would result in the loss model for uncollectibility should be applied to estimate future probable losses, determining certain probability of default from the origin of the account receivable, and having as a general approach the current portfolio, the impaired portfolio and the past due portfolio, to avoid any significant increase in risk credit, apply new life calculations of the asset during its period of activity and thus be able to establish provisions for the expected losses.
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NIIF 9, INSTRUMENTOS FINANCIEROS, CUENTAS POR COBRAR, MEDICIÓN DE ACTIVOS