Publicación:

Efectos de las normas internacionales de información financiera NIIF para pymes en la sección de cartera y su deterioro “caso fondo de empleados del instituto geográfico Agustín Codazzi Feigac

Resumen

The following study of case looks for to identify the effect of the implementation of the International Norms of financial Information for SMEs Section 11 financial instruments basic in the section of wallet and deterioration, this measurement will determine the real situation of the financial instruments of the active that incur in the result of the entity. To determine the measurement of the deterioration of wallet under the section 11 financial instruments basic, find the model of the present value of the future payments discounted to a tax of market, at the end of the period realizes a back measurement to cost amortized of the instrument of debt that allow to determine when comparing the amount in books a deterioration that will affect the result of the exercise and that it will have to present in the Financial States with his respective disclosures. For such application will do at the bottom of employees FEIGAC where will analyze the wallet of credits by means of the categorization of the 630 associated (special cases of ex associated), and the percentage of deterioration under international norm and the provision applied in the moment by the bottom of employees FEIGAC. It is important to know the reasonable value in the collect of the loans awarded to the employees of the geographic Institute Agustín Codazzi analyzing the cases of Muslim and difficult collection by means of the deterioration of wallet under the international norm. At present, the method used at the bottom of employees FEIGAC, is the provision of wallet under the CIRCULAR EXTERNAL 004 OF 2008 (Circulate basic accountant and financial issued by the superintendence of economy solidary).