Impacto Contable, Financiero y Tributario de la NIIF 9 en la Cartera de Créditos de una Institución Financiera del Ecuador

Jorge Cabrera Blum and Pilar Sánchez Buri

X-pedientes_Económicos, 2018, vol. 2, issue 4, 62-76

Abstract: Currently, Ecuador has one of the strongest and well-regulated banking sectors in the region. However, an effective comparison of financial information is not possible due to differences between locally imposed regulations and internationally accepted regulations. The objective of this research is to illustrate the impact ofthe application of international standards for financial instruments (IFRS 9). The focus of thestudy is to determine the expected credit loss (PCE) in a loan based simulatedportfolio for the priority commercial credit and productive credit segments. Results indicatevariations in the main financial ratiosof the institution, such as return on assets (ROA) and return on equity (ROE). In conclusion, better financial information would allow a better analysis of the sector for national and international users of the financial statements, resulting in new strategies, innovation and greater private investment.

Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:xpe:journl:v:2:y:2018:i:4:p:62-76

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