Publicación:

Implementación NIIF a la empresa Ecopallets S.A.S_Sección 27: Deterioro

Resumen

At the end of each reporting period, ECOPALLETS SAS will analyze the provision periods in the face of accounts receivable and if they exceed 180 days of non-payment, it will be taken as objective evidence of impairment and the entity will immediately recognize a loss due to impairment of results. The value will be measured by the estimate for uncollectible accounts or loss of value at the date of the financial statements according to the resulting difference between the carrying amount of the account receivable from the present value of the estimated future cash flows, discounted using the original effective interest rate of the account receivable. Under this model the value of money over time is considered and a portfolio is not required to be past due to be subject to impairment estimates.