El manejo del deterioro o provisión de cartera bajo la normatividad NIIF.

The present article specifies in the management that must be given to the impairment or provision of the portfolio under IFRS regulations. The sequence of each particular subtopic has as its starting point, the explanation of the concept "portfolio deterioration"; In this way, the followin...

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Bibliographic Details

Main Author:	Garreta Quilismal, Alejandro
Other Authors:	Erazo Jaramillo, Wilson
Format:	Trabajo de grado (Pregrado y/o Especialización)
Language:	spa
Published:	Universidad Antonio Nariño 2021
Subjects:	cartera, deterioro, facturación, NIIF, NIC, cuentas por cobrar portfolio, impairment, billing, IFRS, IAS, accounts receivable
Online Access:	http://repositorio.uan.edu.co/handle/123456789/1671
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