Análisis de la política contable adoptada por la entidad en el deterioro de las cuentas por cobrar vs la normatividad aplicable NICSP y su aplicación en Servicios Públicos ESP

Abstract

For the company Servicios Públicos E.S.P, when estimating the portfolio impairment and this being a patrimonial impact, the need to apply the accounting policy is evident, under the international accounting standards of the public sector (IPSAS), taking into account that there is a policy accounting, which has not been applied according to general accounting criteria; The information obtained from the financial statements indicates that difficult-to-collect accounts significantly represent the total accounts receivable and other accounts receivable of the company, there is default due to payment by third parties, these outstanding balances receivable come from according to accounting information since 2017. In the development of the work, initially it consists of identifying the accounting policy applicable to the company according to the IPSAS regulations, taking into account that the accounting policies manual exists. Next, a comparison of the policy adopted by the entity will be made if it complies with the parameters established by public accounting, and finally, suggest aspects of improvement that allow compliance with the applicable regulations and those adopted by the company. Taking into account that the issue of impairment is important since the significant values to which it refers are part of the current assets of the company, there is a need to establish measurement procedures with reliable criteria.