El manejo del deterioro o provisión de cartera bajo la normatividad NIIF.

Abstract

The present article specifies in the management that must be given to the impairment or provision of the portfolio under IFRS regulations. The sequence of each particular subtopic has as its starting point, the explanation of the concept "portfolio deterioration"; In this way, the following will be addressed: the individual definitions of portfolio impairment, and portfolio type portfolio provision, the comparison between impairment and portfolio provision, the implications of the impairment of accounts receivable in IFRS, IFRS requirements for SMEs in the portfolio treatment, the step by step analysis of portfolio impairment under IFRS for an opening balance sheet and the socialization of a particular consideration on the subject under study. Methodologically, the document is approached from a descriptive research type, considering that the intention of the writing obeys a single theme, for which it is important to refer definitions, generalities, comparisons and resolutions based on this topic. By virtue of achieving an excellent description of the subject, a thoroughly chosen review of updated documentary references of books, reports, and information from indexed journals was carried out.