Deterioro de la cartera de crédito en las COAC: métodos y normativas aplicables en Ecuador

This study focused on analyzing accounting and regulatory practices related to bad debt loss management in credit unions in Ecuador. A mixed research approach was used, combining quantitative and qualitative methods. Most institutions use the Expected Loss Provisioning (EPL) method and consider the use of historical data to calculate expected losses in the loan portfolio to be important. In addition, there is a trend towards comprehensive credit risk assessment, including qualitative and quantitative factors. The quality and reliability of financial information, together with regulatory compliance, are key aspects to ensure the financial stability of the COAC. These findings highlight the need for sound policies and procedures for effective credit risk management and transparent financial reporting in the Ecuadorian cooperative sector.