Publicación:

Comportamiento de la cartera en el modelo de pérdida esperada en las fiduciarias en Colombia durante la implementación de las NIIF

Resumen

The Fiduciary in Colombia is responsible for managing public or private resources, this figure in Colombia has been announced since 1923, there are currently 23 fiduciary companies in the country, these entities are monitored by the Financial Superintendence. Through this work we will detail the method previously used to provide the portfolio of the Trustees in Colombia under local normal, using decree 2649 of 1993 and Chapter II number 2.5.1 of External Circular 100 of 1995 issued by the Financial Superintendence of Colombia, which guides us on the rules established for the management of credit risk in the entities under surveillance (Trust Companies). We will capture the characteristics that arose in the management of the portfolio in the Fiduciaries of Colombia after the implementation of the International Financial Reporting Standards (IFRS), as a guide it uses the Accounting and Financial Information Standards accepted in Colombia (NCIF) established in Law 1314 of 2009, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments, together with their interpretations issued by the Technical Council of Accounting. Having the necessary knowledge of the two models applied in the Fiduciaries of Colombia, we will be able to identify the effects of the portfolio's behavior by establishing the management it will have before this implementation and the changes that some were detected by it.