Efectos económicos de la NIIF 9. Análisis de caso para las entidades listadas en la bolsa de valores de Colombia
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Palabras clave

efectos económicos
deterioro de cartera
niif 9

Cómo citar

Rojas Molina, L., & Gutiérrez Montoya, D. (2021). Efectos económicos de la NIIF 9. Análisis de caso para las entidades listadas en la bolsa de valores de Colombia. Plataforma Abierta De Libros Y Memorias Académicas - PALMA, 37–56. Recuperado a partir de https://cipres.sanmateo.edu.co/ojs/index.php/libros/article/view/439

Resumen

El objetivo de este capitulo es identificar los efectos económicos producidos por la adopción de la NIIF 9 en entidades listadas en la Bolsa de Valores de Colombia. Inicialmente se realiza una revisión al concepto de efecto económico, asociado a la adopción de una nueva norma contable. Posteriormente, empleando el índice de conservadurismo de Gray se realiza un estudio empírico para determinar los efectos patrimoniales vinculados con la adopción por primera vez del estándar. Los resultados evidencian un impacto negativo en el 89% de las compañías con una media de afectación del 1.55%, inscrito al cambio en el modelo de deterioro de cartera al pasar a ser de perdidas incurridas a perdidas esperadas.
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