SEGUNDA ENTREGA.doc

8/19/2019 SEGUNDA ENTREGA.doc

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INSTITUCIÓN UNIVERSITARIA POLITÉCNICO GRANCOLOMBIANO

FACULTAD DE CIENCIAS ADMINISTRATIVAS ECONÓMICAS Y CONTABLES

CONTABILIDAD DE PASIVOS Y PATRIMONIO

SEGUNDO BLOQUE

ESTUDIO DE LAS NORMAS INTERNACIONALES DE INFORMACIÓN

FINANCIERA APLICADAS A LAS CUENTAS DEL PASIVO Y PATRIMONIO.

ARBOLEDA SARRIA FRANCIA ELENA151981810

BAQUERO CRISTANCHO ROSARIO AIDEE 1521981666

JIMENE RODRIGUE MARIA LILIANA 151102602!

PENAGOS NEUTO JENN" JUDITH 152102#661 "ARPA ERASO AIDA PATRICIA 1521981686

DoctoraBEJARANO BLANCA INES

Tutora

Bogotá No!"#$%r# &' (# &)*+

INTRODUCCIÓN


2/29

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3/29

OBJETIVOS

A4"a,;ar -o3 1r",c"1"o3 co,ta%-#3 (# to(o3 -o3 co$"t


4/29

NIIF 1$ A%&'()*+ '&, ',)-.,/ . %. /3 N))4

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4",a,c"#ro3 #3t


5/29

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6/29

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r#cur3o3 $",a-#3.


7/29

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8/29

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",c-u#, -o3 #4#cto3 (# #rror#3 ar"t$


9/29

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co,8u,ta$#,t#. La NIIF c-a3"4"ca -o3 acu#r(o3 co,8u,to3 #, (o3 t"1o3

o1#rac"o,#3 co,8u,ta3 ,#goc"o3 co,8u,to3.

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10/29

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PRIMERA @AO 19


11/29

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12/29

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N.I.I.F.

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13/29

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14/29

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15/29

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16/29

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17/29

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18/29

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19/29

CUADRO COMPARATIVO DE NORMAS INTERNACIONALES DECONTABILIDAD VS DECRETO 26#9 DE 199!

MARCO CONCEPTUAL DEL DECRETO26#9 DE 199!

MARCO CONCEPTUALDE LASNIC " NIIF

ARTCULO !6 PASIVOS VS NIIFA, !6. U, '/3)& #3 -a r#1r#3#,tac"2,4",a,c"#ra (# u,a o%-"gac"2, 1r#3#,t# (#-#,t# #co,2$"co (#r"!a(a (# #!#,to31a3a(o3 #, !"rtu( (# -a cua- 3# r#co,oc#6u# #, #- 4uturo 3# (#%#rá tra,34#r"r r#cur3o3 o 1ro!##r 3#r!"c"o3 a otro3 #,t#3.

U, '/3)& #3 u,a o%-"gac"2,1r#3#,t# (# -a #,t"(a( 3urg"(a ara:; (# 3uc#3o3 1a3a(o3 a-!#,c"$"#,to (# -a cua- 1araca,c#-ar-a -a #,t"(a( #31#ra(#31r#,(#r3# (# r#cur3o3 6u#",cor1ora, %#,#4"c"o3 #co,2$"co3.

NIC 2! COSTOS POR PRESTAMOS VS DECRETO 26#9 DE 199!MARCO CONCEPTUAL DEL DECRETO

26#9 DE 199!MARCO CONCEPTUALDE LAS

NIC 2!Ba8o ,or$a3 Co-o$%"a,a3 #3 1#r$"t"(oca1"ta-";ar #- co3to 1or -o ",t#r#3#3 3o%r#(#u(a3 9a3ta 6u# #7t",ga -a $"3$a o #-",!#,tar"o #3t< ("31o,"%-# 1ara u3o o !#,ta

Ba8o NIC &' 3# 1#r$"t# ca1"ta-";ar co3to 1or ",t#r#3#3 3o-o %a8o #-trata$"#,to a-t#r,at"!o 1#r$"t"(ocua,(o 3# trata (# act"!o3ca-"4"ca%-#3 a6u#- act"!o 6u#r#6u"#r# (# u, t"#$1o 3u3ta,c"a-a,t#3 (# #3tar -"3to 1ara 3u u3o o!#,ta.

NIC 19 BENEFICIOS A LOS EMPLEADOS VS DECRETO 26#9 DE 199!MARCO CONCEPTUAL DEL DECRETO


NIC 19


20/29

E- (#cr#to &5/0 #, 3u art:cu-o 5O%-"gac"o,#3 La%ora-#3 3#=a-a 6u# 3o,

a6u#--a3 6u# 3# or"g",a, #, u, co,trato (#tra%a8o

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-#3 (#%# 1agar a -o3 #$1-#a(o3co$o $otor 4u,(a$#,ta- (# -a3#$1r#3a3.

R#co,oc# -o3 %#,#4"c"o3 (# acu#r(o co,-a3 ,or$a3 -a%ora-#3 !"g#,t#3.

La NIC *0 #3ta%-#c# u,trata$"#,to #31#c"a- 1ara -o3B#,#4"c"o3 a -o3 E$1-#a(o3 ("!"("(o3 #, cuatro cat#gor:a3@*B#,#4"c"o3 a corto 1-a;o&B#,#4"c"o3 1o3t8u%"-ac"2,'Otro3 B#,#4"c"o3 a -argo 1-a;o/B#,#4"c"o3 1or t#r$",ac"2,

La ,or$a 1#r$"t# #- ("4#r"r a-gu,o3 co3to31or %#,#4"c"o3 a E$1-#a(o3 R#6u"#r# 6u# -o3 co3to3 3#a,r#co,oc"(o3 #, #- 1#r:o(o #, #- cua--a #,t"(a( r#c"%# -o3%#,#4"c"o3 (# -o3 #$1-#a(o3Lo3 1-a,#3 (# %#,#4"c"o3 1o3tr#t"ro3o, cat#gor";a(o3 co$o 1-a,#3 (#a1ortac"o,#3 (#4","(a3 o (#%#,#4"c"o3 (#4","(o3Lo3 %#,#4"c"o3 a -o3 #$1-#a(o3 3#r#g"3tra, co,tra -o3 r#3u-ta(o3

No r#co,oc#, ga3to3 ," 1a3"!o3 1or

",(#$,";ac"o,#3 $"#,tra3 ,o 3# 9aa,1aga(o

B#,#4"c"o3 1or t#r$",ac"2, 3#

r#co,oc#, cua,(o 9a u,co$1ro$"3o (# t#r$",ar #- co,tratoco, u, #$1-#a(o o u, gru1o (##--o3 o 9aa u,a o4#rta #co,2$"caco$o ",c#,t"!o 1ara -a t#r$",ac"2,.

M


21/29

La ,or$a 1#r$"t# #- ("4#r"r a-gu,o3 co3to31or %#,#4"c"o3 a E$1-#a(o3

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-a #,t"(a( r#c"%# -o3%#,#4"c"o3 (# -o3 #$1-#a(o3.Lo3 1-a,#3 (# %#,#4"c"o3 1o3tr#t"ro3o, cat#gor";a(o3 co$o 1-a,#3 (#a1ortac"o,#3 (#4","(a3.Lo3 %#,#4"c"o3 a -o3 #$1-#a(o3 3#r#g"3tra, co,tra -o3 r#3u-ta(o3

No r#co,oc#, ga3to3 ," 1a3"!o3 1or ",(#$,";ac"o,#3 $"#,tra3 ,o 3# 9aa,1aga(o

B#,#4"c"o3 1or t#r$",ac"2, 3#r#co,oc#, cua,(o 9a u,co$1ro$"3o (# t#r$",ar #- co,tratoco, u, #$1-#a(o o u, gru1o (#

#--o3 o 9aa u,a o4#rta #co,2$"caco$o ",c#,t"!o 1ara -a t#r$",ac"2,.

NIC !< PROVISIONES>PASIVOS CONTINGENTES " ACTIVOSCONTINGENTES VS DECRETO 26#9 DE 199!


MARCO CONCEPTUALDE LASNIC !<

E3ta%-#c# #- r#co,oc"$"#,to (# 1a3"!o3co,t",g#,t#3 1ro!"3"o,#3 (# acu#r(o co,3u 1ro%a%"-"(a(

D#4",# -o3 cr"t#r"o3 #31#c:4"co3 1arar#co,oc#r 1a3"!o3 co,t",g#,t#3 1ro!"3"o,#3

D#%#, r#co,oc#r3# -o3 1a3"!o3 1or co3to3 1ara (#3$a,t#-a$"#,toE3ta%-#c# 1ro!"3"o,#3 ta,to 1ara act"!o3co$o 1a3"!o3

La3 1ro!"3"o,#3 co,3t"tu#,1a3"!o3. A -o3 act"!o3 -#3 (a #-trata$"#,to (# (#t#r"oro (#- !a-or

NIC 12 IMPUESTO A LAS GANANCIAS VS DECRETO 26#9 DE 199!MARCO CONCEPTUAL DEL DECRETO

26#9 DE 199!

MARCO CONCEPTUAL DE LAS

NIC 12S# r#co,oc#, co, %a3# #, -a3 ,or$a34"3ca-#3 ,o t"#,# #, cu#,ta -a r#a-"(a(#co,2$"ca

E3ta%-#c# -o3 1roc#("$"#,to3 1ara#- r#co,oc"$"#,to (# "$1u#3to3("4#r"(o3

M


22/29

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23/29

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PRINCIPALES DIFERENCIAS QUE PRESENTAN LAS NIIFS Y NICSVINCULADAS A PASIVOS CON LAS NORMAS COLOMBIANAS

NORMA EN EL PAIS NIC 12

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26/29

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NORMA EN EL PAIS NIIF 9

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CIBERGRAFIA

.$",c"t.go!.co

9tt1@3t#19&***.%-og31ot.co$.co

[email protected]%a-co,ta%-#.co$

9tt1@actua-"c#3#.co$

9tt1@",c1.org.coS"t#&)*+1u%-"cac"o,#331at"a,"c*&"$1u#3toga,a,c"a3.1(4

9tt1@."4r3.orgIFRS3IFRSt#c9,"ca-

3u$$ar"#3Docu$#,t3S1a,"39&)*&IAS&'.1(4

9tt1@actua-"c#3#.co$actua-"(a(&)*+)&**,"c&'(#3g-o3a,(o-o3co3to31or

1r#3ta$o3

http://www.mincit.gov.co/http://stephy2111.blogspot.com.co/http://www.globalcontable.com/http://actualicese.com/http://incp.org.co/Site/2015/publicaciones/spatia/nic-12-impuesto-ganancias.pdfhttp://www.ifrs.org/IFRSs/IFRS-technical-summaries/Documents/Spanish2012/IAS23.pdfhttp://www.ifrs.org/IFRSs/IFRS-technical-summaries/Documents/Spanish2012/IAS23.pdfhttp://actualicese.com/actualidad/2015/02/11/nic-23-desglosando-los-costos-por-prestamos/http://actualicese.com/actualidad/2015/02/11/nic-23-desglosando-los-costos-por-prestamos/http://www.mincit.gov.co/http://stephy2111.blogspot.com.co/http://www.globalcontable.com/http://actualicese.com/http://incp.org.co/Site/2015/publicaciones/spatia/nic-12-impuesto-ganancias.pdfhttp://www.ifrs.org/IFRSs/IFRS-technical-summaries/Documents/Spanish2012/IAS23.pdfhttp://www.ifrs.org/IFRSs/IFRS-technical-summaries/Documents/Spanish2012/IAS23.pdfhttp://actualicese.com/actualidad/2015/02/11/nic-23-desglosando-los-costos-por-prestamos/http://actualicese.com/actualidad/2015/02/11/nic-23-desglosando-los-costos-por-prestamos/


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[email protected]$u,"(a(co,ta%-#.co$Ba,coCo,oc"$"#,toN,ot"&'*)&)*')*

&6u##3tu("ar,""41-#,a3o,""41ara1$#3&0,ot"&'*)&)*')*

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9tt13@(#%"toor.#3g-o3ar"o(#4","c"o,3u%!#,c"o,

[email protected]$g.co$c-#3"33u#3a,(",3"g9t3art"c-#31u%-"cat"o,31ag",a3&)**)

1$ga(!"3or4r$,"c*0.a317

9tt1@r#1o3"tor.u,"$"-"tar.#(u.co%"t3tr#a$*)5+/*&'5*BENEFICIOS&)A

&)EMPLEADOS&)NIC&)*0&)PAOLA&)BOLIVAR.1(4

[email protected](#$"a.#(u)/))*PRINCIPALESDIFERENCIASENTRENIIFVS

COLGAAPPROVISIONESYPASIVOSCONTINGENTESPRINCIPALESDIFERE

NCIASENTRENIIFVSCOLGAAPPASIVOSYPROVISIONESCONTINGENTES

COLGAAP

[email protected]$u,"(a(co,ta%-#.co$

[email protected]$u,"(a(co,ta%-#.co$Ba,coCo,oc"$"#,toNIF#$1"#;a-ar#cta4",a-

1ara-a"$1-#$#,tac"o,(#-a3,"4.a31M"gaWCo(S#cc"o,

[email protected]#3t"o,.orgg#3t"o,4",a,c"#ra//0,or$a3",t#r,ac"o,a-#3(#

",4or$ac"o,4",a,c"#ra,""4co,c#1to3o%8#t"!o3(#3u"$1-#$#,tac"o,

http://incp.org.co/Site/2015/publicaciones/spatia/nic-12-impuesto-

ganancias.pdf

http://www.ifrs.org/!"Ss/!"S-technical-

summaries/Documents/Spanish2012/#S23.pdf

http://actualicese.com/actualidad/2015/02/11/nic-23-desglosando-los-

costos-por-prestamos/

http://www.comunidadcontable.com/$anco%onocimiento/&/noti-

2310201301'(2)*ue'estudiar'niif'plenas'o'niif'para'p+mes

http://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttp://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttp://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttps://debitoor.es/glosario/definicion-subvencionhttp://www.kpmg.com/cl/es/issuesandinsights/articlespublications/paginas/2011-08-kpmg-advisory-frm-nic-19.aspxhttp://www.kpmg.com/cl/es/issuesandinsights/articlespublications/paginas/2011-08-kpmg-advisory-frm-nic-19.aspxhttp://repository.unimilitar.edu.co/bitstream/10654/12736/1/BENEFICIOS%20A%20EMPLEADOS%20-NIC%2019-%20PAOLA%20BOLIVAR.pdfhttp://repository.unimilitar.edu.co/bitstream/10654/12736/1/BENEFICIOS%20A%20EMPLEADOS%20-NIC%2019-%20PAOLA%20BOLIVAR.pdfhttp://www.comunidadcontable.com/BancoConocimiento/NIF/empieza-la-recta-final-para-la-implementacion-de-las-nif.asp?Miga=&CodSeccionhttp://www.comunidadcontable.com/BancoConocimiento/NIF/empieza-la-recta-final-para-la-implementacion-de-las-nif.asp?Miga=&CodSeccionhttp://www.gestion.org/gestion-financiera/44988/normas-internacionales-de-informacion-financiera-niif-conceptos-y-objetivos-de-su-implementacion/http://www.gestion.org/gestion-financiera/44988/normas-internacionales-de-informacion-financiera-niif-conceptos-y-objetivos-de-su-implementacion/http://incp.org.co/Site/2015/publicaciones/spatia/nic-12-impuesto-ganancias.pdfhttp://incp.org.co/Site/2015/publicaciones/spatia/nic-12-impuesto-ganancias.pdfhttp://www.ifrs.org/IFRSs/IFRS-technical-summaries/Documents/Spanish2012/IAS23.pdfhttp://www.ifrs.org/IFRSs/IFRS-technical-summaries/Documents/Spanish2012/IAS23.pdfhttp://actualicese.com/actualidad/2015/02/11/nic-23-desglosando-los-costos-por-prestamos/http://actualicese.com/actualidad/2015/02/11/nic-23-desglosando-los-costos-por-prestamos/http://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttp://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttp://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttp://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttp://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttps://debitoor.es/glosario/definicion-subvencionhttp://www.kpmg.com/cl/es/issuesandinsights/articlespublications/paginas/2011-08-kpmg-advisory-frm-nic-19.aspxhttp://www.kpmg.com/cl/es/issuesandinsights/articlespublications/paginas/2011-08-kpmg-advisory-frm-nic-19.aspxhttp://repository.unimilitar.edu.co/bitstream/10654/12736/1/BENEFICIOS%20A%20EMPLEADOS%20-NIC%2019-%20PAOLA%20BOLIVAR.pdfhttp://repository.unimilitar.edu.co/bitstream/10654/12736/1/BENEFICIOS%20A%20EMPLEADOS%20-NIC%2019-%20PAOLA%20BOLIVAR.pdfhttp://www.comunidadcontable.com/BancoConocimiento/NIF/empieza-la-recta-final-para-la-implementacion-de-las-nif.asp?Miga=&CodSeccionhttp://www.comunidadcontable.com/BancoConocimiento/NIF/empieza-la-recta-final-para-la-implementacion-de-las-nif.asp?Miga=&CodSeccionhttp://www.gestion.org/gestion-financiera/44988/normas-internacionales-de-informacion-financiera-niif-conceptos-y-objetivos-de-su-implementacion/http://www.gestion.org/gestion-financiera/44988/normas-internacionales-de-informacion-financiera-niif-conceptos-y-objetivos-de-su-implementacion/http://incp.org.co/Site/2015/publicaciones/spatia/nic-12-impuesto-ganancias.pdfhttp://incp.org.co/Site/2015/publicaciones/spatia/nic-12-impuesto-ganancias.pdfhttp://www.ifrs.org/IFRSs/IFRS-technical-summaries/Documents/Spanish2012/IAS23.pdfhttp://www.ifrs.org/IFRSs/IFRS-technical-summaries/Documents/Spanish2012/IAS23.pdfhttp://actualicese.com/actualidad/2015/02/11/nic-23-desglosando-los-costos-por-prestamos/http://actualicese.com/actualidad/2015/02/11/nic-23-desglosando-los-costos-por-prestamos/http://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttp://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asp


29/29

(2,/noti-2310201301'

(2)*ue'estudiar'niif'plenas'o'niif'para'p+mes(2,.asp

https://debitoor.es/glosario/denicion-subencion

http://www.pmg.com/cl/es/issuesandinsights/articlespublications/pagi

nas/2011-0)-pmg-adisor+-frm-nic-1,.asp

http://repositor+.unimilitar.edu.co/bitstream/105/123/1/$4&4!%

S(20#(2046784#DS(20-&%(201,-(207#8#(20$89#".pdf
http://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttp://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttps://debitoor.es/glosario/definicion-subvencionhttp://www.kpmg.com/cl/es/issuesandinsights/articlespublications/paginas/2011-08-kpmg-advisory-frm-nic-19.aspxhttp://www.kpmg.com/cl/es/issuesandinsights/articlespublications/paginas/2011-08-kpmg-advisory-frm-nic-19.aspxhttp://repository.unimilitar.edu.co/bitstream/10654/12736/1/BENEFICIOS%20A%20EMPLEADOS%20-NIC%2019-%20PAOLA%20BOLIVAR.pdfhttp://repository.unimilitar.edu.co/bitstream/10654/12736/1/BENEFICIOS%20A%20EMPLEADOS%20-NIC%2019-%20PAOLA%20BOLIVAR.pdfhttp://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttp://www.comunidadcontable.com/BancoConocimiento/N/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes)/noti-2310201301_(que_estudiar_niif_plenas_o_niif_para_pymes).asphttps://debitoor.es/glosario/definicion-subvencionhttp://www.kpmg.com/cl/es/issuesandinsights/articlespublications/paginas/2011-08-kpmg-advisory-frm-nic-19.aspxhttp://www.kpmg.com/cl/es/issuesandinsights/articlespublications/paginas/2011-08-kpmg-advisory-frm-nic-19.aspxhttp://repository.unimilitar.edu.co/bitstream/10654/12736/1/BENEFICIOS%20A%20EMPLEADOS%20-NIC%2019-%20PAOLA%20BOLIVAR.pdfhttp://repository.unimilitar.edu.co/bitstream/10654/12736/1/BENEFICIOS%20A%20EMPLEADOS%20-NIC%2019-%20PAOLA%20BOLIVAR.pdf