Affiliation:
1. Corporación Unificada Nacional de Educación Superior – CUN. Bogotá, Colombia
Abstract
Through an applied exercise, this research article sought to document the impairment model of financial instruments proposed by the International Financial Reporting Standard (IFRS 9). For this purpose, an investigation was used based on the documentary data source, with a qualitative approach and descriptive-explanatory scope. Among the main findings, it is found that the application of the new impairment requirements of IFRS 9 presupposes an increase in the provisions for credit losses of the organizations, in which the need to use methodologies to estimate the probability is evident of non-compliance as a safeguard measure for organizations.
Publisher
Centro de Investigación en Educación, Naturaleza, Cultura e Innovación para la Amazonia
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2 articles.
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