{"id":31207,"date":"2022-01-19T03:35:24","date_gmt":"2022-01-19T03:35:24","guid":{"rendered":"https:\/\/acl.com.ec\/?p=31207"},"modified":"2022-01-19T04:24:10","modified_gmt":"2022-01-19T04:24:10","slug":"provision-de-cuentas-incobrables-2","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/provision-de-cuentas-incobrables-2\/","title":{"rendered":"Provisi\u00f3n de cuentas incobrables"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31207\" class=\"elementor elementor-31207\" 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-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" 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-9dba146\" data-id=\"9dba146\" 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-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-medium\">Provisi\u00f3n de cuentas incobrables\n<\/h1>\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-d165304 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d165304\" 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-f05cdc0\" data-id=\"f05cdc0\" 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-ec58019 elementor-widget elementor-widget-text-editor\" data-id=\"ec58019\" 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<p><span style=\"font-weight: 400;\">A efectos de evaluar la deducibilidad en la parte que fuere pertinente, en relaci\u00f3n al registro de la provisi\u00f3n de cuentas incobrables (deterioro de activos financieros), \u00e9sta deber\u00e1 ser constituida de conformidad con el marco normativo contable aplicable y deber\u00e1 establecerse en funci\u00f3n de un c\u00e1lculo individualizado por cada cliente o grupo de clientes con caracter\u00edsticas similares de riesgo, frente a cuya divisi\u00f3n se evaluar\u00e1 los l\u00edmites de deducibilidad establecidos legalmente.<\/span><\/p><p><span style=\"font-weight: 400;\">En virtud de lo se\u00f1alado, en el caso de reversos de las provisiones constituidas \u00e9stas deber\u00e1n afectar a aquellas calculadas individualmente por cada cliente o por grupo de clientes con caracter\u00edsticas similares de riesgo.<\/span><\/p><p><span style=\"font-weight: 400;\">A continuaci\u00f3n, se presenta, de manera referencial, un ejemplo de lo indicado:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f7e443 elementor-widget elementor-widget-image\" data-id=\"8f7e443\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"826\" height=\"1024\" src=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/constitucion-de-la-provision-e1642566242893-826x1024.png\" class=\"attachment-large size-large wp-image-31222\" alt=\"constitucion de la provision\" srcset=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/constitucion-de-la-provision-e1642566242893-826x1024.png 826w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/constitucion-de-la-provision-e1642566242893-242x300.png 242w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/constitucion-de-la-provision-e1642566242893-768x952.png 768w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/constitucion-de-la-provision-e1642566242893-1240x1536.png 1240w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/constitucion-de-la-provision-e1642566242893.png 1388w\" sizes=\"(max-width: 826px) 100vw, 826px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74df483 elementor-widget elementor-widget-image\" data-id=\"74df483\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/baja-de-la-cartera-724x1024.png\" class=\"attachment-large size-large wp-image-31229\" alt=\"baja de la cartera\" srcset=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/baja-de-la-cartera-724x1024.png 724w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/baja-de-la-cartera-212x300.png 212w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/baja-de-la-cartera-768x1086.png 768w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/baja-de-la-cartera-1086x1536.png 1086w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/baja-de-la-cartera-14x20.png 14w, https:\/\/acl.com.ec\/wp-content\/uploads\/2022\/01\/baja-de-la-cartera.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/>\t\t\t\t\t\t\t\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-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" 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-6aa6f3a\" data-id=\"6aa6f3a\" 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-3ba4edb elementor-widget elementor-widget-text-editor\" data-id=\"3ba4edb\" 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<p><em><b>Fuente: <\/b><span style=\"font-weight: 400;\">Circular Servicio de Rentas Internas DGECCGC19-00000003<\/span><\/em><\/p><p><br \/><br \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d4b6f6 elementor-widget elementor-widget-text-editor\" data-id=\"4d4b6f6\" 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<p style=\"text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"text-align: center;\">info@acl.com.ec<\/p><p>\u00a1S\u00edganos en Redes Sociales!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9be424 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"a9be424\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-1ccab11\" href=\"https:\/\/www.facebook.com\/ACLAUDITCO\/?epa=SEARCH_BOX\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-repeater-item-11a0a69\" href=\"https:\/\/www.youtube.com\/channel\/UCZ-wHjiy6Ss3AwamBWk-HAA?view_as=subscriber\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-1bd231e\" href=\"https:\/\/www.linkedin.com\/company\/acl-auditores-y-consultores-latam-ecuador\/?viewAsMember=true\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-ad68edc\" href=\"https:\/\/www.instagram.com\/acl_latam\/\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\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<\/div>","protected":false},"excerpt":{"rendered":"<p>Provisi\u00f3n de cuentas incobrables A efectos de evaluar la deducibilidad en la parte que fuere pertinente, en relaci\u00f3n al registro de la provisi\u00f3n de cuentas incobrables (deterioro de activos financieros), \u00e9sta deber\u00e1 ser constituida de conformidad con el marco normativo contable aplicable y deber\u00e1 establecerse en funci\u00f3n de un c\u00e1lculo individualizado por cada cliente o [&hellip;]<\/p>","protected":false},"author":3,"featured_media":31227,"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 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-31207","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-uncategorized","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31207","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=31207"}],"version-history":[{"count":27,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31207\/revisions"}],"predecessor-version":[{"id":31238,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/31207\/revisions\/31238"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/31227"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=31207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=31207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=31207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}