{"id":27771,"date":"2021-03-12T14:40:16","date_gmt":"2021-03-12T19:40:16","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27771"},"modified":"2022-04-06T12:12:52","modified_gmt":"2022-04-06T17:12:52","slug":"provision-de-cuentas-incobrables","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/provision-de-cuentas-incobrables\/","title":{"rendered":"PROVISI\u00d3N DE CUENTAS INCOBRABLES"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"27771\" class=\"elementor elementor-27771\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-583cff82 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"583cff82\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-746e0082\" data-id=\"746e0082\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b5a06b0 elementor-widget elementor-widget-text-editor\" data-id=\"5b5a06b0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #7ea0bb;\"><b>PROVISI\u00d3N DE CUENTAS INCOBRABLES<\/b><\/span><\/div><div>\u00a0<\/div><div class=\"title-h2\"><span style=\"color: #7ea0bb;\"><b>NIIF para PYMES secci\u00f3n 11<\/b><\/span><\/div><div class=\"small-body\"><span style=\"font-weight: 400; color: #000000;\">El p\u00e1rrafo 11.21 establece que al final de cada per\u00edodo sobre el que se informa (31 de diciembre de cada a\u00f1o), una entidad evaluar\u00e1 si existe evidencia objetiva de deterioro para los activos financieros medidos al costo o costo amortizado; en el caso de que esta exista evidencia objetiva inmediatamente reconocer\u00e1 una p\u00e9rdida en resultados, la Entidad podr\u00e1 utilizar una cuenta reguladora \u201cProvisi\u00f3n por Deterioro\u201d como contrapartida de la p\u00e9rdida.<\/span><\/div><div class=\"small-body\"><span style=\"font-weight: 400; color: #000000;\">El p\u00e1rrafo 11.22 cita algunos de los siguientes s\u00edntomas como evidencia de que un deterioro puede estar presente y por ende una entidad deber\u00eda reconocer una p\u00e9rdida por deterioro:<\/span><\/div><div class=\"small-body\"><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">1.<\/span> <span style=\"font-weight: 400;\">Morosidad, esto es la partida por cobrar se encuentra vencida en el pago del principal e intereses.<\/span><\/span><\/div><div class=\"small-body\"><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">2.<\/span> <span style=\"font-weight: 400;\">Dificultades financieras del deudor.<\/span><\/span><\/div><div class=\"small-body\"><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">3.<\/span> <span style=\"font-weight: 400;\">Quiebra del deudor.<\/span><\/span><\/div><div class=\"small-body\"><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">4.<\/span> <span style=\"font-weight: 400;\">Reestructuraci\u00f3n o refinanciamiento, se le otorga al cliente m\u00e1s plazo para que cancele su obligaci\u00f3n como consecuencia de dificultades financieras y falta de liquidez.<\/span><\/span><\/div><div class=\"small-body\"><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">5.<\/span> <span style=\"font-weight: 400;\">Cualquier asunto observable que pueda llevarnos a la conclusi\u00f3n de una p\u00e9rdida de flujo de caja en la partida por cobrar, tales como comportamiento del mercado, tecnolog\u00eda, asuntos legales y econ\u00f3micos.<\/span><\/span><\/div><div>\u00a0<\/div><div>\u00a0<\/div><div class=\"title-h3\"><span style=\"color: #7ea0bb;\"><b>Reversi\u00f3n:<\/b><\/span><\/div><p><span style=\"font-weight: 400; color: #000000;\">La Secci\u00f3n 11.26 establece textualmente: Si, en per\u00edodos posteriores, el importe de una p\u00e9rdida por deterioro del valor disminuyese y la disminuci\u00f3n puede relacionarse objetivamente con un hecho ocurrido con posterioridad al reconocimiento del deterioro (tal como una mejora en la calificaci\u00f3n crediticia del deudor), la entidad revertir\u00e1 la p\u00e9rdida por deterioro reconocida con anterioridad, ya sea directamente o mediante el ajuste de una cuenta correctora (provisi\u00f3n). La reversi\u00f3n no dar\u00e1 lugar a un importe en libros del activo financiero (neto de cualquier cuenta correctora) que exceda al importe en libros que habr\u00eda tenido si anteriormente no se hubiese reconocido la p\u00e9rdida por deterioro del valor. La entidad reconocer\u00e1 el importe de la reversi\u00f3n en los resultados inmediatamente.<\/span><\/p><p><span style=\"font-weight: 400; color: #000000;\">De acuerdo a la normativa Ley Org\u00e1nica de R\u00e9gimen Tributario Interno estipula el 1% de provisi\u00f3n sobre los cr\u00e9ditos concedidos durante el ejercicio contable, sin exceder del 10% de la cartera total.<\/span><\/p><p>\u00a0<\/p><p style=\"text-align: center;\"><strong>Ante cualquier duda, comun\u00edquese con nosotros<\/strong><\/p><p style=\"text-align: center;\"><strong>info@acl.com.ec<br \/>(+593) 99 734 9372<br \/><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-19113f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"19113f7\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b79c55e\" data-id=\"b79c55e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>PROVISI\u00d3N DE CUENTAS INCOBRABLES\u00a0NIIF para PYMES secci\u00f3n 11El p\u00e1rrafo 11.21 establece que al final de cada per\u00edodo sobre el que se informa (31 de diciembre de cada a\u00f1o), una entidad evaluar\u00e1 si existe evidencia objetiva de deterioro para los activos financieros medidos al costo o costo amortizado; en el caso de que esta exista evidencia [&hellip;]<\/p>","protected":false},"author":3,"featured_media":27778,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[14],"tags":[],"class_list":["post-27771","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=27771"}],"version-history":[{"count":4,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27771\/revisions"}],"predecessor-version":[{"id":32391,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27771\/revisions\/32391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27778"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}