{"id":501,"date":"2025-08-20T16:54:09","date_gmt":"2025-08-20T16:54:09","guid":{"rendered":"https:\/\/cfo-ready.com\/?p=501"},"modified":"2025-08-20T16:54:12","modified_gmt":"2025-08-20T16:54:12","slug":"nif-c3-cuentas-por-cobrar-notas-financieras","status":"publish","type":"post","link":"https:\/\/cfo-ready.com\/en\/nif-c3-cuentas-por-cobrar-notas-financieras\/","title":{"rendered":"Example of IFRS C-3 Disclosures in the Notes to the Financial Statements"},"content":{"rendered":"

The Financial Reporting Standard C-3 (NIF C-3), Accounts Receivable<\/strong>, establishes recognition, valuation, presentation, and disclosure criteria for this key item in the financial statements. Beyond recording the balances, the NIF requires providing transparent and detailed information<\/strong> in the notes, so that users understand the quality, risks and characteristics of the accounts receivable.<\/p>\n\n\n\n

1. General Revelations<\/h2>\n\n\n\n

According to paragraph 60.1 et seq., entities must include in their financial statements at least the following disclosures:<\/p>\n\n\n\n

    \n
  1. Main concepts that make up the category<\/strong>
    Accounts receivable from the sale of goods and services, as well as other relevant receivables (recoverable taxes, insurance claims, and other significant items), must be identified.<\/li>\n\n\n\n
  2. Accounting policy for estimating expected credit losses (ECL)<\/strong>
    The entity must explain how the estimate is calculated, present accounting write-offs due to uncollectible assets, and an analysis of transactions (opening balance, increases, applications, and closing balance).<\/li>\n\n\n\n
  3. Concentration of risks<\/strong>
    It must be disclosed whether there are clients or economic groups that represent more than 10% of the accounts receivable, without identifying the name, but the nature of the risk and the type of concentration (by client, currency, counterparty).<\/li>\n\n\n\n
  4. Guarantees<\/strong>
    In the case of accounts receivable granted as collateral or subject to a lien, the amount and main characteristics of the collateral must be disclosed.<\/li>\n<\/ol>\n\n\n\n
    \n\n\n\n

    Example of Note to the Financial Statements (NIF C-3)<\/h1>\n\n\n\n

    Note 5. Accounts Receivable<\/strong><\/p>\n\n\n\n

    As of December 31, 2024, the Company's accounts receivable are comprised of the following:<\/p>\n\n\n\n

    Concept<\/th>2024 (MXN)<\/th>2023 (MXN)<\/th><\/tr><\/thead>
    National clients<\/td>18,500,000<\/td>15,200,000<\/td><\/tr>
    Foreign clients<\/td>7,200,000<\/td>6,800,000<\/td><\/tr>
    VAT to be recovered<\/td>1,800,000<\/td>1,450,000<\/td><\/tr>
    Claims to insurance companies<\/td>650,000<\/td>400,000<\/td><\/tr>
    Others<\/td>950,000<\/td>600,000<\/td><\/tr>
    Subtotal<\/strong><\/td>29,100,000<\/td>24,450,000<\/td><\/tr>
    (-) Estimate for expected credit losses<\/td>(2,350,000)<\/td>(1,900,000)<\/td><\/tr>
    Net total<\/strong><\/td>26,750,000<\/strong><\/td>22,550,000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    a) Accounting policy<\/h3>\n\n\n\n

    The Company recognizes an allowance for expected credit losses based on the 12-month expected loss model, considering the history of bad debts, sector risks, and the financial situation of customers.<\/p>\n\n\n\n

    b) Movement of the estimate by PCE<\/h3>\n\n\n\n
    Concept<\/th>2024 (MXN)<\/th><\/tr><\/thead>
    Initial balance<\/td>1,900,000<\/td><\/tr>
    Increase due to the estimated fiscal year<\/td>1,200,000<\/td><\/tr>
    Applications against bad debts<\/td>(750,000)<\/td><\/tr>
    Final balance<\/strong><\/td>2,350,000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    c) Risk concentration<\/h3>\n\n\n\n

    Accounts receivable, 35%, corresponds to two clients in the construction sector. Accounts receivable, 40%, is denominated in US dollars, primarily with clients in the US and Canada.<\/p>\n\n\n\n

    d) Guarantees<\/h3>\n\n\n\n

    Accounts receivable totaling $5,000,000 were pledged as collateral to support a short-term bank loan. The collateral does not restrict the use of these accounts except in the event of default.<\/p>\n\n\n\n

    \n\n\n\n

    Conclusions<\/h1>\n\n\n\n

    The NIF C-3<\/strong> It requires entities to not only recognize and value their accounts receivable, but also explain in detail in notes<\/strong> the associated risks and the reasonableness of the figures presented.<\/p>\n\n\n\n

      \n
    • Disclosures allow users of financial information assess asset quality<\/strong>, the exposure to credit risk<\/strong> and the level of dependence on certain clients or currencies.<\/li>\n\n\n\n
    • The presentation of the estimate for expected credit losses (ECL)<\/strong> It is key to measuring the administration's prudence in risk management.<\/li>\n\n\n\n
    • Finally, the notes assure transparency and comparability<\/strong>, strengthening the confidence of investors, creditors and other stakeholders.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

      La Norma de Informaci\u00f3n Financiera C-3 (NIF C-3), Cuentas por cobrar, establece criterios de reconocimiento, valuaci\u00f3n, presentaci\u00f3n y revelaci\u00f3n para este rubro clave en los estados financieros. M\u00e1s all\u00e1 de registrar los saldos, la NIF exige proporcionar informaci\u00f3n transparente y detallada en las notas, de manera que los usuarios comprendan la calidad, riesgos y caracter\u00edsticas […]<\/p>","protected":false},"author":2,"featured_media":291,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[69],"tags":[255,254,256],"class_list":["post-501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nif","tag-ejemplo-notas-nif-c-3","tag-nif-c-3-revelaciones","tag-revelaciones-cuentas-por-cobrar"],"yoast_head":"\nEjemplo de Revelaciones de la NIF C-3: notas estados financieros<\/title>\n<meta name=\"description\" content=\"Conoce las revelaciones que exige la NIF C-3 en cuentas por cobrar. 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