Implementación de criterios, condiciones, reglas que deben tener en cuenta las entidades del Estado para la definición e implementación de las políticas para deterioro de cartera

Abstract

The purpose of this research is to implement the criteria, conditions, and rules that must be taken into account by State Entities, for the definition and implementation of policies for Portfolio Impairment under financial reporting standards. Our research is descriptive, taking existing information as a starting point, additionally, electronic data works from the Scencedirect, Scopus and USC repository were taken as a reference, which has been collected, classified and analyzed for the preparation of this article. The results show relevant information on the determination and application of the policies for Portfolio Impairment that must be determined and followed within the Territorial Entities to guarantee the collection of tax and non-tax income. The definition and determination of policies are given so that organizations adhere to guidelines from which the activities inherent to the fulfillment of the objectives should be focused.The State Entities, through the Secretariats of Finance, administer this income, from the money that taxpayers are obliged to pay as they are responsible, from various activities that they carry out or that they are obliged to pay for different acts performed and that are subject to some type of tax, in this sense the determination of policies to deteriorate the portfolio must be framed in guidelines that allow recovering those income not received in a timely manner from the taxpayers and avoid the recognition of accounts receivable in order not to decrease the book value of these accounts (accounts receivable).