EFECTO TRIBUTARIO DE LA DETERMINACIÓN DE LA COBRANZA DUDOSA BAJO NIIF 9 EN UNA EMPRESA DEL SECTOR ELÉCTRICO

Abstract

The impairment loss on accounts receivable is an important analysis and study within the measurement of assets in each company. Depending on the scope and economic activity performed, this measurement can become more complex due to the factors associated with the process of determining impairment loss, specifically in the estimation of doubtful accounts for trade receivables. Additionally, it is important to note that the accounting measurement of doubtful accounts can have tax consequences that may affect the result of a given accounting period. This research describes the process of determining impairment losses on trade receivables using the methodology of IFRS 9, as well as the tax implications that arise from applying this accounting standard in a company in the electric sector.

A documental analysis was conducted to describe the metho- dology for calculating impairment losses on trade receivables, i.e., the estimation of doubtful accounts. Furthermore, finan- cial statements from an electric sector company for the 2022 and 2023 periods were used as a sample to demonstrate the fiscal effects of estimating doubtful accounts under IFRS 9. The study concluded that the determination of credit losses in a company in the electric sector will generate tax differences as per IAS 12, thereby modifying the income tax payable at the end of the period.