{"id":36075,"date":"2023-07-05T11:12:13","date_gmt":"2023-07-05T16:12:13","guid":{"rendered":"https:\/\/acl.com.ec\/?p=36075"},"modified":"2023-07-05T11:43:18","modified_gmt":"2023-07-05T16:43:18","slug":"iasb-comienza-la-revision-planificada-de-la-reforma","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/iasb-comienza-la-revision-planificada-de-la-reforma\/","title":{"rendered":"IASB comienza la revisi\u00f3n planificada de la reforma de la era de la crisis financiera a la contabilidad de p\u00e9rdidas crediticias"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"36075\" class=\"elementor elementor-36075\" 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<h2 class=\"elementor-heading-title elementor-size-medium\">IASB comienza la revisi\u00f3n planificada de la reforma de la era de la crisis financiera a la contabilidad de p\u00e9rdidas crediticias<\/h2>\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-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" 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-09d6cf5\" data-id=\"09d6cf5\" 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-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" 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 href=\"https:\/\/acl.com.ec\/en\/iasb-modifica-los-requisitos-de-contabilidad-fiscal\/\">El Consejo de Normas Internacionales de Contabilidad (IASB)<\/a> lanz\u00f3 una convocatoria de comentarios de las partes interesadas sobre su revisi\u00f3n posterior a la implementaci\u00f3n de los requisitos de p\u00e9rdida crediticia esperada en la NIIF 9 Instrumentos financieros.<\/span><\/p><p><span style=\"font-weight: 400;\">La NIIF 9 se desarroll\u00f3 en respuesta a la crisis financiera mundial, luego de los llamados del G20 y otros organismos para un reconocimiento m\u00e1s oportuno de las p\u00e9rdidas crediticias y un modelo de deterioro prospectivo.<\/span><\/p><p><span style=\"font-weight: 400;\">El modelo de &#8216;p\u00e9rdida crediticia esperada&#8217; en la NIIF 9 reemplaz\u00f3 el modelo anterior de &#8216;p\u00e9rdida crediticia incurrida&#8217;, que solo permit\u00eda reconocer las p\u00e9rdidas crediticias cuando ocurr\u00eda un evento de p\u00e9rdida. Bajo el modelo de p\u00e9rdidas crediticias incurridas, no se consideraron los efectos de posibles eventos futuros de p\u00e9rdidas crediticias, aun cuando se esperaban.<\/span><\/p><p><span style=\"font-weight: 400;\">El principal objetivo de los requisitos de la NIIF 9 es proporcionar a los inversores informaci\u00f3n m\u00e1s \u00fatil sobre las p\u00e9rdidas crediticias esperadas de una empresa. La Norma de Contabilidad requiere que una empresa reconozca y actualice las p\u00e9rdidas crediticias esperadas a lo largo de la vida de un activo financiero, teniendo en cuenta las p\u00e9rdidas que espera con base en la informaci\u00f3n relevante disponible. En consecuencia, los inversionistas reciben informaci\u00f3n m\u00e1s oportuna sobre las p\u00e9rdidas crediticias esperadas.<\/span><\/p><p><span style=\"font-weight: 400;\">Las divulgaciones juegan un papel importante al proporcionar a los inversores la informaci\u00f3n que necesitan sobre las p\u00e9rdidas crediticias esperadas. Como resultado, el IASB tambi\u00e9n busca comentarios de las partes interesadas sobre los requisitos de informaci\u00f3n a revelar relacionados en la NIIF 7 Instrumentos financieros: Informaci\u00f3n a revelar en esta revisi\u00f3n posterior a la implementaci\u00f3n.<\/span><\/p><p><b>Fuente: <a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\">IFRS<\/a><\/b><\/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-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 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data-id=\"93245ab\" 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-33 elementor-top-column elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" 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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" 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><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" 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>IASB comienza la revisi\u00f3n planificada de la reforma de la era de la crisis financiera a la contabilidad de p\u00e9rdidas crediticias El Consejo de Normas Internacionales de Contabilidad (IASB) lanz\u00f3 una convocatoria de comentarios de las partes interesadas sobre su revisi\u00f3n posterior a la implementaci\u00f3n de los requisitos de p\u00e9rdida crediticia esperada en la NIIF [&hellip;]<\/p>","protected":false},"author":3,"featured_media":36076,"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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