ANÁLISIS EN LA IMPLEMENTACIÓN DE LA NIIF 9 " INSTRUMENTOS FINANCIEROS " ENTIDADES NO FINANCIERAS

Abstract

Since the changes in accounting standards, this work seeks to determine and the main changes of the International Financial Reporting Standard (IFRS) No. 9 "Financial Instruments", which began to be applied on January 1 of this year with respect to International Accounting Standard (NIC) No. 39. The methodology of this paper has been developed through a theoretical framework based on a general summary of the standard and the realization of changes in the classification and valuation of financial instruments and impairment; in addition, theoretical and practical exercises have been proposed to understand more clearly the differences between the norms, and how the explanatory tables of the main differences and equivalences in the classifications of these norms have been developed, how to determine the deterioration of value in the accounts receivable and highlights the most important aspects in this transition. Finally, we can conclude that this is the norm that allows the important impacts in the Accounting, that is to say, that the companies should not take lightly the transition of this norm, whose objective is that the information that is revealed in the financial statements is truthful and reliable.