Impacto de la NIIF 9 (instrumentos financieros) en la captación y colocación de las cooperativas de ahorro y crédito del segmento 2 de la ciudad de Quito durante el periodo 2017 - 2019

Abstract

The purpose of this research article is to show the dynamics of the impact of NIIF 9 (Financial Instruments) on the deposit and placement accounts of the COACs of segment 2 of the city of Quito, since these entities through their financial intermediation with individuals and organizations satisfy economic and social needs, by means of deposit and placement, thus contributing to the economy of daily living and consolidating themselves as the main representatives of the popular and solidarity economy, that is why, through this research, the impact of NIIF 9 on such accounts will be made known, since this standard is of high quality and must be complied with, it establishes principles for financial information on financial assets of and liabilities, so that useful and relevant information is presented to the users of the financial statements, thus helping in the correct decision making process, that through the research technique, which in this case has been the survey conducted to the 7 COAC of segment 2 of the city of Quito, it has been possible to know that to implement or make use of the standard, it must first be studied and known perfectly by those responsible for the corresponding transactions of a period, it is It is also necessary to update the computer systems and the collection and placement manuals they use, also taking into account that NIIF 9 replaces IAS 39, which focuses on the special treatment of financial assets and liabilities, where the contribution of the partners to make a liability could affect the collection and placement accounts, generating a lack of operating liquidity.