Deterioro de las cuentas comerciales bajo NIIF para pymes en tiempos de pandemia

Abstract

The proposed academic article is the description of the deterioration of commercial accounts under the NIIF accounting framework for SMEs in times of pandemic. According to section 11 of the IFRS for SMEs, the impairment loss of accounts receivable (financial assets) is the difference between the asset's book value and the present value of estimated future cash flows. (IASF, 2016) The relevance of the issue for a SME in its process of convergence to the NIIF resides in the fact that it is necessary for entrepreneurs in this sector to objectively understand the issue to be addressed, to know the term of deterioration and how it is identified; be clear about the obligations of financial instruments, identify the part of liquidity that the company has, and additionally determine the type of operations carried out through these