Implementación de la NIIF 9 para calcular el deterioro y la provisión de la cartera de la empresa Farmaredes.

Abstract

The general objective of this research work is to determine the impact of the implementation of IFRS 9 in the calculation of impairment and the provision of the portfolio in the company FARMAREDES. Given the importance of the correct accounting management of the accounts receivable portfolio for companies, the concern arises to analyze the application of IFRS 9 and calculate its impact on assets. It is a descriptive research with a mixed approach, tools such as the survey that was carried out to the personnel who is linked to the management of accounts receivable in the company and the interview carried out with the organization's accountant were used, this allowed to know the procedures accounting that are carried out in the company regarding the recognition of impairment and the provision of accounts receivable, based on what is stated in the International Financial Reporting Standard 9. After analyzing the information obtained, we proceeded to apply what the standard indicates, defining the reporting period, as well as the evaluation of accounts receivable was segmented and the portfolio was detailed. Subsequently, the results obtained through a transition matrix and the calculation of incurred loss ratios were discussed, in turn, the most appropriate macroeconomic and forward looking variables were selected to finally calculate the expected credit loss.