Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)
The COVID-19 pandemic has caused certain elements of the Financial Statements, such as accounts receivable, to show a greater indication of impairment, caused by the difficulty and possibility of insolvency of customers in the recovery of outstanding securities . This caused companies in general to...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Yayasan Ilomata
2023-05-01
|
| Series: | Ilomata International Journal of Tax and Accounting |
| Subjects: | |
| Online Access: | https://www.ilomata.org/index.php/ijtc/article/view/723 |