La posición del sistema financiero colombiano y su modelo de cartera frente a las ifrs/niif

• Main Authors: Andrés Mojica, Ricardo Jiménez, Jorge Mario Delgado Payares
• Format: Article
• Language: Spanish
• Published: Universidad Libre 2015-05-01
• Series: Dictamen Libre
• Subjects: accountant; investment; quality
• Online Access: https://revistas.unilibre.edu.co/index.php/dictamenlibre/article/view/3070/5194

This review article discusses the rules governing the financial system in Colombia with regard to the adoption of IFRS, the positions of the sectors that influence and regulate national and international fields; The Financial Supervisory argues that lo-cal credit risk model complies with the recommendation of the Basel Committee recommended exempt credit institutions from the application of the portfolio model of IFRS, while the INCP part that “one of the impacts most significant for the banking industry is related to the methodology for provisioning in the loan portfolio “since this is based on an incurred loss model by which only provisions are recognized if there is objective evidence on the occurrence of lost and that his estimate is reliable, meanwhile Asobancaria requires standardization in the presentation of information is a prerequisite for doing business in international markets, with the objective of Article discussing the thesis that make up the portfolio provision, state our position on the topic; relying on a hermeneutical method to develop from a critical point of view the more correct.