Bibliographic citations
Flores, E., Flores, K. (2024). Aplicación de NIIF 9 para evaluar el deterioro de las cuentas por cobrar de la Financiera Credinka [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/674487
Flores, E., Flores, K. Aplicación de NIIF 9 para evaluar el deterioro de las cuentas por cobrar de la Financiera Credinka [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/674487
@misc{sunedu/4395016,
title = "Aplicación de NIIF 9 para evaluar el deterioro de las cuentas por cobrar de la Financiera Credinka",
author = "Flores Valera, Karina Milagros",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
In the business world, accounts receivable play a vital part in the economic well-being of companies, after all they reflect the unpaid commercial transactions of customers, whose correct management is essential to bring good liquidity and profitability in an organization. However, there are times when accounts receivable can suffer impairments that compromise their value and, therefore, the financial stability of the company. Impairment of accounts receivable can be caused by a variety of factors, such as the ability of customers to settle their debts, changes in economic conditions, or risks inherent in the business itself. For these reasons, it is necessary to understand how to identify, measure and account for these impairments accurately and transparently in the Financial Statements. For this research work we have used public information from the company; for this reason, no letter of authorization has been requested from Financiera Credinka.
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