Deterioro de cartera en entidades no financieras, requisitos legales, fiscales y contables


Este estudio se realizó tomando como ejemplo la situación financiera de una entidad del sector salud en Colombia, provocada por el no pago oportuno de los servicios prestados a diferentes EPS. Esta investigación se apoya en datos históricos, exámenes previos y noticias de actualidad, que reconocen el deterioro de cartera al que deben someterse. El sector de la salud, es un buen referente para para realizar una descripción y conceptualización amplia acerca del deterioro de la cartera en entidades no financieras.



This study was carried out on the basis of the evident chaos in the health sector in Colombia, due to the non-payment of the relevant obligations by the EPS to the different IPS, since it is no secret to anyone that in our country some of these entities (EPS) do not use appropriately the resources that finally belong to Colombians, an example of this is the different embezzlements in which the health superintendence has had to intervene and sanction these companies for irregularities in the management of their resources, and there It is where they incur in default with the payment to the IPS, using the money for purposes that have nothing to do with their economic activity, thus ceasing to pay the entities that attend to medical needs of their affiliates; all of the above, supported by our research, in which we turn to historical data, previous examinations, and current news that suggest the deterioration of the portfolio to which these cases are subjected, observing that the health providers that at the time They had a large part of affiliates in the country, nowadays they no longer exist or some are in liquidations, that is, the probability of recovering the money that these EPS were owed to clinics and hospitals, is almost nil. Through the health scenario, which we are using as a curtain to lead you to the description and conceptualization of portfolio deterioration in non-financial entities, we wanted through real events and examples to show how the portfolio deterioration and requirements are handled legal, fiscal and accounting, thus making known what their differences are; according to the method used.

Palabras clave

Cartera, Deterioro, Provisión, Impuesto diferido, Reconocimiento