Methodologies to develop an integral proposal that calculates impairment of accounts receivable with an approach to expected losses

Our aim is to introduce a set of approaches and methodologies, which should be taken into account when considering criteria for the creation of a model, that allow the development of an impairment model of accounts receivable with the expected-losses approach. To create these, the literature we reviewed addressed the characteristics of the methodologies and identifying its variables, ensuing an application of these variables in a model applicable to companies of the tertiary sector, and that can be chosen according to their needs. By integrating the traditional and modern approach and the internal and external variables it was found that this gave validity to the complete model. Likewise, we concluded that by applying complimentary theories like Poisson’s, Markov’s and Montercarlo’s, this model can be improved.