Bibliographic citations
Corman, Y., Medina, M. (2024). Aplicación del modelo de pérdidas crediticias esperadas según NIIF 9 y su impacto financiero en las cuentas por cobrar comerciales de la empresa Electro Dunas S.A.A., año 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/674235
Corman, Y., Medina, M. Aplicación del modelo de pérdidas crediticias esperadas según NIIF 9 y su impacto financiero en las cuentas por cobrar comerciales de la empresa Electro Dunas S.A.A., año 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/674235
@misc{renati/1298220,
title = "Aplicación del modelo de pérdidas crediticias esperadas según NIIF 9 y su impacto financiero en las cuentas por cobrar comerciales de la empresa Electro Dunas S.A.A., año 2023",
author = "Medina Villar, Marilin Karina",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The problematic situation for the investigation is to know the financial impact of the application of IFRS 9, on commercial accounts receivable of the company Electro Dunas S.A.A. Based on our main objective, to determine the financial impact of the application of the expected credit loss model, we build a provision matrix with four years of historical information, we calculate the expected credit loss turnover rate, and the risk probability credit. With information from the sector, we take macroeconomic factors such as GDP as a reference. All the mentioned steps are necessary for the calculation of expected credit losses according to the standard. Likewise, we carried out an analysis of the financial ratios that had the most impact (Liquidity, Solvency, Profitability, and Management ratios) after making the provision for impairment of trade accounts receivable. Based on the analysis and objectives set, we formulate two alternative solutions. The chosen solution alternative is based on calculating the expected credit losses for the provision. The impact of the chosen alternative is positive in the long term, it helps maintain control of commercial accounts receivable. In conclusion, when making a provision for impairment of trade accounts receivable of a company that operates in a profitable line of business, said provision would not present a significant impact on the analysis of financial statements.
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