Análisis de la aplicabilidad de la Inteligencia Artificial en la medición posterior y el deterioro de las cuentas por cobrar comerciales bajo la Sección 11 de las NIIF para PYMES

Abstract

The digital transformation has increased the possibilities of incorporating Artificial Intelligence (AI) tools into accounting and financial processes, particularly in activities that require information analysis, estimates and professional judgment. As a result of this the objective of this research is to analyze the applicability of AI tools in the subsequent measurement and impairment of trade accounts receivable under Section 11 of the IFRS for SMEs, through a study developed using a qualitative and documentary approach, based on the review of academic, technical, regulatory and digital sources, complemented by the exploratory use of AI tools, where it was possible to identify that these technologies can support data preparation and analysis, identification of payment patterns, generation of alerts, document analysis and scenario evaluation; however, their use does not replace accounting requirements or professional judgment. Likewise, the security, confidentiality, quality and traceability of information constitute relevant conditions, especially when external AI services are used. Based on the above it was concluded that the applicability of these tools is complementary and conditional, and their incorporation can be developed through a gradual scheme that combines automation, data analytics and Artificial Intelligence within a controlled, verifiable process consistent with the requirements of the IFRS for SMEs.