Publicación:

Análisis del deterioro de cartera por medio del modelo de perdida esperada en la venta de equipos oftalmológicos

Resumen

We will go into the detail of the problem that one of the largest companies in the ophthalmology sector in the world with presence in Colombia has, which has a measurement and recognition of the deterioration of its portfolio through the ages of default, the portfolio is punished in a determined term and is recognized by a given percentage that was carried out, after a Global study and was established by the Head Office; These figures that are recognized in the Financial Statements of each year and have an impact that is sometimes positive and others negative, have historical follow-up and the behavior of the portfolio in the development of your Business. The implementation of the IFRS is in Colombia and I get some economic models that the companies must evaluate if they are implemented or not, this is the case of the IFRS 9 more precisely a model of impairment in the portfolio, called Expected Loss, in which is a recognition for the behavior and habit of payment of customers, leaving a result for the case with a fairly high adjustment, which does not suit the company to implement the business system that has and its commercial essence and corporate The result of the analysis of this model is to ratify the global policy in the deterioration of its portfolio, not to recognize a loss in its Financial Statements and that the company can win bids with the State, and government entities to continue using their business in March .