Propuesta de mejora de políticas contables de cuentas por cobrar de la Clínica Chinita S.A., conforme a la sección 11 de las NIIF para PYMES

Abstract

The purpose of this research was to analyze the accounting policies applied to accounts receivable at Clínica Chinita S.A. and determine their level of compliance with Section 11 of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). The study was conducted using a descriptive mixed-method approach and employed a survey of accounting and financial personnel, along with a documentary review of accounting policies, financial statements, accounts receivable reports, and institutional procedures. The findings revealed strengths in the initial recognition of accounts receivable and in the implementation of operational collection processes. However, weaknesses were identified regarding the absence of a documented methodology for subsequent measurement and impairment assessment in accordance with international standards. Additionally, the company applied a fixed impairment percentage without technical support based on objective evidence of uncollectibility. As a result, regulatory and operational gaps were identified that may affect the reliability of financial information and liquidity management. Finally, recommendations were proposed to strengthen accounting policies, establish a technical methodology for impairment estimation, and improve the integration between collection procedures and the requirements of Section 11 of IFRS for SMEs. Keywords: accounts receivable, IFRS for SMEs, Section 11, impairment, accounting policies, accounts receivable management.