Análisis del deterioro de cuentas por cobrar por aplicación de NIIF 9 en las empresas intermediarias del comercio de la madera de la ciudad de Cuenca. Caso de estudio Imporquivi Cía. Ltda.

Abstract

The objective of this article is to determine, through the use of Markov matrix transition, the behavior of accounts receivable and the accounting treatment that should be given to their provisions under NIIF 9, through the case study in the company Imporquivi Cía. Ltda. The NIIF 9 and NIIF for PYMES implementation was in the sector intermediaries timber of the province of Azuay using the database l to Superintendency of Companies. It is established by means of these matrixes that an overdue account exceeding 60 days you should provide for 100% of the same because in this range the probability of deterioration is greater than that of a recovery, also determines the percentages of provision for the different levels of maturity. Later the differences are presented with the regulations and ecuadorian regarding deductibility of these values, as well as the impact of matrixes on the results of the company. The application of the model increases the total expenses by 1.00%, the non- deductible expenses increase by 34.25%, In this way tax rises by 1.57%. In its financial part, there is a decrease in the main indicators of 22.33% in ROA, 21.88% in ROE, and an increase in asset and equity indebtedness of 0.33% and 0.92% respectively. The lack of application of the standard in the sector and the validity of the study in the applied company is concluded