Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)

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...

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Bibliographic Details
Main Authors: Marlon Manya, Miryam C. González-Rabanal
Format: Article
Language:English
Published: Yayasan Ilomata 2023-05-01
Series:Ilomata International Journal of Tax and Accounting
Subjects:
ifrs 9
impairment
default
credit
regression
Online Access:https://www.ilomata.org/index.php/ijtc/article/view/723

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