Deterioro de cartera incidencia en la sostenibilidad financiera en las empresas sociales del Estado

Abstract

The State Social Enterprises – S.S.E manage high levels of accounts receivable, which affects their cash flow and its financial structure, reason why this document analyzes and determines the measurement effect of accounts receivable and its deterioration in the management of these entities, given the introduction of the convergence process initiated by the Law 1314 of 2009. This essay is addressed to establish the influence of the accounts receivable deterioration in the financial sustainability of the S.S.E, since the beginning of the convergence process following International Accounting and Financial Reporting Standards for the public sector.