Diferencias entre la NIC 39 y la NIIF 9 con relación a las pérdidas por deterioro

Abstract

The objective of this essay is to show the difference between the two standards with respect to one topic in particular, which is the impairment of financial instruments, since this was one of the relevant changes. changes. IAS 39 was the standard applied by companies for the management of financial instruments, which according to users was not sufficiently understandable and easy to interpret. These comments were communicated to the Technical Council of Public Accounting, which is "a permanent body for the technical standardization of accounting, financial reporting and information assurance standards". (Consejo Técnico de Contaduría Pública [CTCP], 1991 pag 45-46-47). From this the international accounting standards board which is "an independent body of the private sector that develops and approves the International Financial Reporting Standards" (Inter-American Organization of Economic Sciences [OICE], 2015, p. 45-46-47). Economic [OICE], 2015) who was the one that took the initiative to generate a new financial reporting standard for financial instruments which is IFRS 9 (Financial Instruments). IFRS 9, which will be effective as of January 1, 2018, will be applied retroactively, with some exceptions. Although the standard is aimed at banks, insurers and other financial institutions, non-financial companies should thoroughly analyze the benefits of its application. The final version of IFRS 9 Financial Instruments was issued on July 24, 2014, integrating the chapters on classification and measurement, and hedge accounting impairment, into which its partial issue had been divided in the long project to replace IAS 39 (Financial Instruments: Recognition and Measurement), it should be recalled that according to paragraph 7.3 of Annex 1.1 of Decree 2496 of 2015, the standard becomes effective for annual periods beginning on or after January 1, 2018 with permitted early application, IFRS 9 will be applied retrospectively, with certain exceptions, although there is no requirement to restate comparative periods.