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DEUDORES COMERCIALES Y OTRAS CUENTAS POR PAGAR

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Conceptos clave sobre cuentas por cobrar y factoring

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DEUDORES COMERCIALES Y OTRAS CUENTAS POR PAGAR
 

DEUDORES COMERCIALES Y OTRAS CUENTAS POR PAGAROnline version

Conceptos clave sobre cuentas por cobrar y factoring

by VIVIANNE ANDREA MENDOZA AGUIRRE
1

Las cuentas por cobrar a trabajadores forman parte del grupo de deudores comerciales y otras cuentas por cobrar.

2

El contrato de factoring elimina por completo el riesgo de pérdida de la cartera.

3

El costo amortizado se aplica solo para activos no financieros.

4

El factoring es una buena alternativa para apalancarse financieramente.

5

La provisión por deterioro de NIIF 9 se aplica en 4 fases.

6

Las cuentas por cobrar a clientes son instrumentos financieros según NIIF.

7

En NIIF, las cuentas por cobrar a clientes se miden al costo amortizado.

8

El factoring puede aumentar la liquidez de la entidad.

9

Los deudores comerciales y otras cuentas por cobrar deben presentar y revelar información de deterioro según NIIF.

10

El recurso del factoring no implica riesgo para la entidad que lo vende.

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