Costos amortizados para un préstamo bancario y su aplicación en las niif9: instrumentos financieros “Molisur S.A”

Abstract

In this research work framed within the line of research of accounting and auditing, financial mathematics, based on the results and management of financial reporting standards develops the implementation and use of NIIF 9 in companies to financial institutions which details the importance of amortized costs for a bank loan as they allow to direct decision-making at fair value at the level worldwide. A documentary exploration of scientific journals was implemented, orienting to the need to understand the use of Financial Instruments oriented thus to financial assets and liabilities, this is how a practical exercise was carried out where the calculation of the amortization table with a respective interest rate is applied, so that it indicates the disbursement of the amount obtained and in this way to dictate the result and the uniform quotas that provides the calculation, within this context it is necessary to cover the need that small and medium-sized companies need the support of a financing to operate their activities and thus generate more capital, this leads us to investigate the findings in the respective audit where the auditor in charge must be responsible for the procedures to be used under the direction of NIIF 9 and NIC 39 which leads us to say that this tool it should not be measured at a responsible cost and thus attribute to what consequences we will have in the end with the use of this mechanism.