decreto 2649 de 1993 en comparacion conlas nic y niif

8/16/2019 Decreto 2649 de 1993 en Comparacion Conlas Nic y Niif

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CARLOS ANDRES SANCHEZ GONZALEZ

POLITECNICO GRAN COLOMBIANO

FACULTAD DE CONTADURIA

DECRETO 2649 DE 1993 EN COMPARACION CONLAS NIC Y NIIF

ART 21, 22 : LOS ESTADOS FINANCIEROSSE DIVIDEN EN:- Esta !s "#$a$%#&'!s ()s#%!s*Ba+a$%& ,&$&'a+ S&.a'a' +!s a%t#/!s 0 .as#/!s%!''#&$t&s & +!s $! %!''#&$t&sEsta ! & '&s +ta !sEsta ! & %a (#!s &$ .at'# !$#!Esta ! & %a (#!s &$ +a s#t a%# $ "#$a$%#&'a5Esta ! & "+ !s & &"&%t#/! as!%#a%# $ 0as#,$a%# $ +!s #$,'&s!s 0 ,ast!s & a% &' ! as $at 'a+&7a- Esta !s "#$a$%#&'!s %!$s!+# a !s & .'!. s#t!&s.&%#a+ *Ba+a$%& #$#%#a+8

Esta !s "#$a$%#&'!s & .&' ! !s #$t&' & #!sEsta ! & %!st!sEsta ! & #$/&$ta'#!sEsta ! "#$a$%#&'!s &:t'a!' #$a'#!sEsta !s & +#; # a%# $D&(& t&$&' +as $!tas a +!s &sta !s "#$a$%#&'!s5

NIC 1 PRESENTACION DE LOS ESTADFINANCIEROS:O( &t#/!* .'#$%#.a+ &+ s #$#st'! & #$"!' a%#C!$ta(+&5Esta !s F#$a$%#&'!s*Ba+a$%& ,&$&'a+ &%#s# $ & +a & .'&sa s&.a'a' +!s a%t#/!s 0 .as#/!s %!''#&$t&s & +!s $!%!''#&$t&sEsta ! & '&s +ta !s &%#s# $ & ,ast!s &#$,'&s!s & a% &' ! a s $at 'a+&7a ! a s" $%# $Esta ! & "+ !s & &"&%t#/!Esta ! & %a (#!s &$ .at'# !$#!

Est!s &(&$ t&$&' +as N!tas &:.+#%at#/as8 +a.'&s&$ta%# $ 0 %+as#"#%a%# $ & $ .&' ! ! a %!$ &+ "#$ & &:#sta $#"!' # a 5

ART 120 ESTADOS DE FLUJOS DEEFECTIVO:O( &t#/!* P'&s&$ta' #$"!' a%# $ .&'t#$&$t& s!('&

+!s &s& (!+s!s & &"&%t#/! & $ &$t&&%!$ #%! &$ $ .&'#! !< .a'a &/a+ a' +a%a.a%# a & % .+#' %!$ s s !(+#,a%#!$&s8a$a+#7a' %a (#!s5A+%a$%&*S& &(& .'&s&$ta' $t! a +!s & )s &sta !s"#$a$%#&'!s8 .a'a +a &t&' #$a%# $ &+

NIC 7 ESTADOS DE FLUJOS DE EFECTIVO:O( &t#/!* S #$#st'a +as (as&s .a'a &/a+ a' +a%a.a%# a ; & t#&$& +a &$t# a .a'a ,&$&'a'

&"&%t#/! 0 +as $&%&s# a &s & +#; # &78 '&s.&+a t! a & &%#s#!$&s &%!$ #%as5A+%a$%&*S& &(& .'&s&$ta' $t! a +!s & )s &sta !s"#$a$%#&'!s8 .a'a a; &++!s #$t&'&sa !s &$ % ! s&,&$&'a 0 t#+#7a &+ &"&%t#/!5


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% .+# #&$t! & !(+#,a%#!$&s &$ '&+a%# $ %!$ +a+#; # &75

S #$#st'a #$"!' a%# $ ; & .&' #t& &/a+ a' +!s

"!$ !s & +a & .'&sa 0 +a "!' a & "#$a$%#a%# $& +!s #s !s5

M=t! !*E:#st&$ !s =t! !s #'&%t! & #$ #'&%t!8 !$ &&+ %! >$ &$t& t#+#7a ! &s &+ #$ #'&%t! ; &

a$& a .a't# as &ta++a as &+ &"&%t#/!a !'t#7a%#!$&s8 &.'&%#a%#!$&s8 .'!/#s#!$&s8

&t%5 &$ %! .a'a%# $ a+ #'&%t!

S #$#st'a #$"!' a%# $ ; & .&' #t& &/a+ a' +a+#; # &7 0 s!+/&$%#a & $a &$t# a 8 .a'a +!.!'t $# a &s a .'&s&$ta'5M=t! !*

D#'&%t! & #$ #'&%t!* &+ s! & a+, $! & +!s =t! !s &.&$ & & +a )s a.'!.#a a .a'a +a

& .'&sa5

ARTICULO 23. ESTADOS FINANCIEROSCONSOLIDADOS. M&$%#!$a +a # .!'ta$%#a &+!s &sta !s "#$a$%#&'!s %!$s!+# a !s .a'a +!s&$t&s & at'#7 0 s s s (!' #$a as8 ! +!s

! #$a$t&s 0 ! #$a !s a "#$ ; & s& !(s&'/&$%! ! s# " &s&$ +a #s a & .'&sa5 E$ &st& %as!$! s& !(s&'/a' a +a '&+a%# $ & +as #s as8. &st! ; & s& !(s&'/a$ %! ! s# " &s& $a

#s a8 0 $! s& a +a # .!'ta$%#a %! ! &$ +aNIC & #$ #%a' +a &:#st&$%#a & #%?as'&+a%#!$&s5

N! s& &s.&%#"#%a +a '&s.!$sa(#+# a & '&/&+a'#$"!' a%# $ & +as t'a$sa%%#!$&s 0 +!s sa+ !s8%!$ &+ .&'s!$a+ & +a & .'&sa5

N! . $t a+#7a +a # .!'ta$%#a & '&/&+a' +a#$"!' a%# $ 0 %!$%&.t!s s!('& +as .a't&s/#$% +a as8 %! ! +! s# +! ?a%& +a NIC8 !$ &&s.&%#"#%a a+, $!s %!$%&.t!s 0 s t'ata #&$t!5

NIC 24: INFORMACIÓN A REVELAR SOLAS PARTES VINCULADAS.M&$%#!$a +a # .!'ta$%#a & '&/&+a' +as '&+a%#!$&:#st&$t&s &$t'& ! #$a$t&s 0 &.&$ #&$t&s8 .a'; & +!s s a'#!s s& ?a,a$ $a # &a & +!s &"&%t!s.!' +!s / $% +!s5

A+ #, a+ '&sa+ta8 ; & s& &(&') '&/&+a' +a#$/&'s#!$&s '&%#(# as .!' &+ .&'s!$a+5

Es & # .!'ta$%#a8 '&/&+a' +as t'a$sa%%#!$&s ; &s& .'&s&$ta')$ &$t'& +as .a't&s /#$% +a as8 as%! ! +!s sa+ !s .&$ #&$t&s &$t'& +as #s as8 .a'a; & s&a )s %! .'&$s#(+& !(s&'/a' +!s '&s +ta !s

& +a '&+a%# $5 As #s ! '&/&+a') +a &; #/a+&$& t'a$sa%%#!$&s %!$ /#$% +a !s a +as '&a+#7a& "!' a #$ &.&$ #&$t& &$t'& +as .a't&s8 &$ %as

; & s&a$ st#"#%a as 0 %! .'!(a as5

S# ?a0 .a't# as & $at 'a+&7a s# #+a'8 +a $!' a

.&' #t& s .'&s&$ta%# $ & "!' a a,'&,a a8 a+ $!s&' ; & s &sa,'&,a%# $ s&a $&%&sa'#a .a'a &+&$t&$ # #&$t! & +!s &"&%t!s & +as !.&'a%#!$&$t'& +as #s as5

ARTICULO 30. ESTADOS DELIQUIDACION. E$ &st& a't % +! s& &$%#!$a +a

NIC 10. HECHOS POSTERIORES A LA FECDEL BALANCE.Es.&%#"#%a ; & s# +a & .'&sa

&t&%ta &s. =s & +a "&%?a &+ (a+a$%& ; &


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# .!'ta$%#a & .'&s&$ta' &st& t#.! & &sta !8.a'a !st'a' &+ a/a$%& &$ &+ .a,! & s s.as#/!s 0 +a '&a+#7a%# $ & +!s a%t#/!s8 &

a; &++as & .'&sas &$ +#; # a%# $5 S& '&+a%#!$a%!$ +a NIC8 a+ a'+& +a # .!'ta$%#a & '&a+#7a'a%%#!$&s % a$ ! +a & .'&sa &$t'a &$ %#&''& &!.&'a%#!$&s5

ART CULO !"5 A@USTES5 S& &$%#!$a &$

,&$&'a+8 +a a%t a%# $ & +a %! .a a8 "'&$t& a+!s ?&%?!s $! '&%!$!%# !s a$t&s & & #t#' +!s&sta !s "#$a$%#&'!s5 Es &:.+ %#t! a+ &$%#!$a'; & s& t&$ ')$ ; & '&a+#7a' +!s a st&s a$t&s &+%#&''&8 s&a .a'a '&,#st'a' $ &/!s ?&%?!s !%!''&,#' a+, $! ; & ? (#&s& ; & a ! a+8 a+#, a+ ; & &+ '&%!$!%# #&$t! &+ .! &' a ; #s#t#/!

& +a !$& a5 M#&$t'as ; & +a NIC .&' #t&'&a+#7a' a+, $!s & &st!s ?&%?!s8 + &,! && #t#'+!s5

ARTICULO !#. TRATAMIENTO DEINFORMACIONES CONOCIDAS DESPUES DELA FECHA DE CIERRE5 La $!' a +!%a+8 $!&st)$ &s.&% "#%a &$ &st& t& a %!$ '&s.&%t! a +aNIC5 P &st! ; & &st& a't % +!8 s!+! &$%#!$a; & s& &(&')$ '&%!$!%&' &$ &+ #s ! .&'#! !.&'! a$t&s & +a & #s# $ & +!s &sta !s8 s#.'!.!'%#!$a$ #$"!' a%# $ & &:#st&$%#a8 a$t&s

&+ %#&''&5

)s /#a(+& +#; # a' +a %! .a a ! '&a+#7a' &+ %&s& a%t#/# a &s8 +a $!' a &:#,& $! s!+! '&a+#7a

a st& s# $! %a (#a' +a (as& & %!$ta(#+#7a%# $5

E$ &sta NIC8 +a $!' a &s )s &s.&% "#%a %!$'&s.&%t! a +a $!' a +!%a+5 D#/# & ?&%?!s ; &# .+#%a$ a st& 0 ?&%?!s & +!s % a+&s $! # .+#'&a+#7a' a st&s &s. =s & +a "&%?a &+ (a+a$%A+ #, a+ &s # .!'ta$t& ; & +!s s a'#!s %!$!7%a$ +a"&%?a & "!' +a%# $ ! a t!'#7a%# $ & +!s &sta. &st! ; & $! '&"+& a')$ &/&$t!s .asa !s a &sta"&%?a5

A+ #, a+ &s &:.+ %#t!8 a+ &$%#!$a' ; & s# + &,&sa "&%?a s& '&%#(& #$"!' a%# $ & ; & s %&

&$t'! & +a "&%?a8 s& &(&')$ '&a+#7a' +as $!ta.&'t#$&$t&s5

D&+ #s ! ! !8 &:.+#%a &+ t'ata #&$t! .a'a +!s#/# &$ !s &%'&ta !s + &,! & +a "&%?a

(a+a$%&5


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La $!' a +!%a+ $! &s.&% "#%a &+ t'ata #&$t! a +!s#/# &$ !s &%+a'a !s &s. =s & +a "&%?a &+

BG5

ARCTICULO 2$:ESTADOS FINANCIEROS DEPER ODOS INTERMEDIOS.Esta(+&%& ; & +!s &sta !s "#$a$%#&'!s &.&'#! !s #$t&' & #!s % 0!s !( &t#/!s s!$sat#s"a%&' +as $&%&s# a &s & +!sa #$#st'a !'&s ! & +as a t!'# a &s%! .&t&$t&s5

-5La S .&'#$t&$ &$%#a F#$a$%#&'a ?a &sta(+&%# !8.a'a ; #&$&s '&, +a8 ; & +a #$"!' a%# $ &.&'#! !s #$t&' & #!s .a'a &+ &'%a ! .>(+#%! &/a+!'&s &(& .'&.a'a's& &$ "!' a s# #+a' a +a#$"!' a%# $ & "#$ & a ! 0 &sta(+&%& a+, $!s'&; #s#t!s & '&/&+a%#!$&s5

-5T'ata #&$t! & %#&'t!s %!st!s &$ .&'#! !s#$t&' & #!s* N! s!$ %!$t& .+a !s5

NIC 34 INFORMACIÓN FINANCIERA INTERMEDIA-5EL !( &t#/! & &sta $!' a &s &sta(+&%&' &%!$t&$# ! $# ! & #$"!' a%# $ #$t&' & #a8 +%'#t&'#!s .a'a &+ '&%!$!%# #&$t! 0 +a & #%# $

&(&$ s&, #' +!s &sta !s "#$a$%#&'!s #$t& & #!s5

-5 Est& &st)$ a' &sta(+&%& %+a'a &$t& +%a'a%t&' st#%as & +a #$"!' a%# $ #$t&' &

?a%#&$ ! =$"as#s &$ ; & /a #'#,# a a +!s s a'#!s&$ ,&$&'a+5

-5E:#,& +a .'&s&$ta%# $ & t! !s +!s &sta !s"#$a$%#&'!s %!$ a .+#as '&/&+a%#!$&s %!$ &st#$+!s s a'#!s

-5Ca a .&'#! ! #$t&' & #! s& /& %! ! $ .&'#! !& '&.!'t& #s%'&t!5 U$ %!st! ; & $! % .+& +a&"#$#%# $ & $ a%t#/! a+ "#$a+ & $ .&

#$t&' & #! $! s& #"#&'& 0 $ .as#/! '&%!$!%# ! $a "&%?a & '&.!'t& #$t&' & #a &(& '&.'&s&$ta$a !(+#,a%# $ &:#st&$t&5

E% &' (&)*&+ 2$4# % ) %+&- '/ & +) %)& +LE "0 1##3E$ +a $!' a %!+! (#a$a +!s %!$s!'%#!s 0 +as

$#!$&s t& .!'a+&s $! t#&$&$ #s.!s#%#!$&s+&,a+&s ! t'#( ta'#as ; & +as !(+#, &$ a ++&/a'+#('!s & %!$ta(#+# a 5

-5N! s& t#&$& &$ % &$ta +!s $&,!%#!s %!$ $t!s&$ +a .a't& %!$ta(+&5Las $!' as t'#( ta'#as s& ?a$ &:.& # ! a+, $as

NIC 31: P/*+ ) /) %& &% %& ) )Las I$/&'s#!$&s &$ s!%#& a &s & %a.#ta+ &'#&s,!8 &+ =t! ! %!$ta(+& .&' #t& +a %!$s!+# a%#! &+ =t! ! & .a't#%#.a%# $5-5S& &/# &$%#a$ 3 t#.!s & $&,!%#!s *15 O.&'a%#!$&s2 5A%t#/!s35E .'&sas C!$t'!+a as %!$ $ta &$t&T! as +as a$t&'#!'&s %!$ t'ata #&$t! #"&'&$t& &$%a a $! & &++!s5


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'&, +a%#!$&s5

ART 23: ESTADOS FINANCIEROSCONSOLIDADOS

S!$ &sta !s "#$a$%#&'!s %!$s!+# a !s a; &++!s; & .'&s&$t&$ +a s#t a%# $ "#$a$%#&'a8 +!s'&s +ta !s & +as !.&'a%#!$&s8 +!s %a (#!s &$ &+.at'# !$#! 0 &$ +a s#t a%# $ "#$a$%#&'a8 as %! !+!s "+ !s & &"&%t#/! & $ &$t& at'#7-s (!' #$a as8 ! $ &$t& ! #$a$t& 0 +!s

! #$a !s8 %! ! s# " &s&$ +!s & $a s!+a& .'&sa

• E+ #$t&'=s #$!'#ta'#! &(&') .'&s&$ta's&&$ &+ BG 0 &$ &+ ER %!$s!+# a !s &$ $' ('! s&.a'a !5

• Las #$/&'s#!$&s &$ As!%#a as !$&,!%#!s %!$ $t!s &$ +!s &sta !s"#$a$%#&'!s %!$s!+# a !s s& '&"+& a$ a+%!st!5

• La at'#7 &(& .'&s&$ta' Esta !s

F#$a$%#&'!s #$ #/# a+&s 0 %!$s!+# a !s5Est!s >+t# !s $! s!$ a$a+#7a !s $# s!$(as& & +a t! a & &%#s#!$&s8 .a'a +!; & s& t#+#7a$ +!s EE FF #$ #/# a+&s5

A*+. 122. E +/( 6 %/%) &*) % ' (/( .E+ &$t& &%!$ #%! ; & .!s&a

)s &+ &+ %a.#ta+ & !t'!s &$t&s&%!$ #%!s8 &(& .'&s&$ta' $t! %!$ s s&sta !s "#$a$%#&'!s ()s#%!s8 +!s &sta !s"#$a$%#&'!s %!$s!+# a !s8 a%! .a a !s & s s

'&s.&%t#/as $!tas5N! s& %!$s!+# a$ a; &++!s s (!' #$a !s ; &*1. S %!$t'!+ .!' .a't& &+ &$t& at'#7 s&a# .& # ! ! &/#ta ! & a+, $a "!' a8 !2. E+ %!$t'!+ s&a t& .!'a+5L!s &$t&s $! %!$s!+# a !s &(&')$ s&' !( &t!

& '&/&+a%# $5

NIC 27: ESTADOS FINANCIEROOCONSOLIDADOS SEPARADOS

Esta !s "#$a$%#&'!s s&.a'a !s s!$ +!s.'&s&$ta !s .!' $a %!$t'!+a !'a &s &%#'8 $#$/&'s!' %!$ &+ %!$t'!+ & $a s (s# #a'#a ! $#$/&'s!' %!$ %!$t'!+ %!$ $t! &$ $a .a't#%#.a a !#$"+ &$%#a s#,$#"#%at#/a s!('& =sta8 &$ +a ; & #$/&'s#!$&s s& %!$ta(#+#7a$ a+ %!st! ! & a% &'%!$ +a NIIF 9 I$st' &$t!s F#$a$%#&'!s5

• P'&s&$ta ! %! ! %! .!$&$t& s&.a'a ! &+Pat'# !$#!8 &$ &+ BG5

• E$ +!s &sta !s "#$a$%#&'!s %!$s!+# a !s+as #$/&'s#!$&s &$ as!%#a as ! $&,!%#!s%!$ $t!s s& '&"+& a$ a+ %!st! ! a+ /a+!''a7!$a(+& & a% &' ! %!$ +a NIC 395

• N! &s &:#,#(+& +a .'&s&$ta%# $ & +!s EEFF #$ #/# a+&s & +a Mat'#7 0a ; & s&

&(&$ .'&s&$ta' +!s %!$s!+# a !s5 S&'&s.&ta8 s#$ & (a',!8 +a $!' a +!%a+ ; &!(+#, & +a .'&s&$ta%# $ & +!s !s &sta !s5


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La %!$s!+# a%# $ &(& &"&%t a's& %!$ (as& &$&sta !s "#$a$%#&'!s %!'ta !s a $a #s a "&%?a5S# &++! $! &s .!s#(+&8 s& .! ')$ t#+#7a' &sta !s%!$ $a a$t#, & a $! a0!' & t'&s &s&s5

A+ .'&.a'a's& $a %!$s!+# a%# $ %!$ta(+& s&t&$ ') &$ % &$ta %! ! .'#$%#.#!s " $ a &$ta+&s; & $ &$t& &%!$ #%! $! . & & .!s&&'s& $#

&(&'s& as #s !8 $# . & & '&a+#7a' t#+# a &s !&:%& &$t&s ! .=' # as .!' !.&'a%#!$&s&"&%t a as %!$s#,! #s !5 D&(& '&/&+a's&s&.a'a a &$t& &+ #$t&'=s #$!'#ta'#! &$ &$t&ss (!' #$a !s 0 %+as#"#%a'+! #$ & #ata &$t&a$t&s & +a s&%%# $ & .at'# !$#!5

ART $1: INVERSIONES

1 C a$ ! +a .'!.#& a s& %! .'a a .+a7!s8 $!s& s&.a'a &+ %!st! "#$a$%#&'! &+ % a+ ; & a%a.#ta+#7a ! &$ &+ a%t#/! 2 S& sa &+ %!$%&.t! &+ %!st! ?#st '#%!3 L!s a%t#/!s '&%#(# !s &$ a''&$ a #&$t!!.&'at#/! $! s& '&%!$!%&$ %! ! a%t#/!s5

4 N! s& %!$t& .+a &+ &t&'#!'! & +as#$/&'s#!$&s< s#$ & (a',!8 s& &(& &t&' #$a' s/a+!' '&a+#7a(+& a "#$ & &sta(+&%&' +a $&%&s# a

& $a .&' a ; & a"&%ta '&s +ta !s .a'a%!$t'!+a$t&s 0 $a &s/a+!'#7a%# $ &$t'! &+.at'# !$#! .a'a $! %!$t'!+a$t&s 5

N! !(sta$t&8 +as #$/&'s#!$&s &$s (!' #$a as8 '&s.&%t! & +as % a+&s &+ &$t&&%!$ #%! t&$,a &+ .! &' & #s.!$&' ; &&$ &+ .&' ! ! s#, #&$t& +& t'a$s"#&'a$ s s

t#+# a &s ! &:%& &$t&s8 &(&$ %!$ta(#+#7a's&(a ! &+ =t! ! & .a't#%#.a%# $8 &:%&.t!% a$ ! s& a ; #&'a$ 0 a$t&$,a$&:%+ s#/a &$t& %!$ +a #$t&$%# $ &&$a &$a'+as &$ $ " t '! #$ & #at!8 &$ % 0!%as! &(&$ %!$ta(#+#7a's& (a ! &+ =t! ! &%!st!5

NIC 2": INVERSIONES EN ASOCIADASNE8OCIOS

La #$/&'s# $ &$ $a & .'&sa as!%#a a &(&&/a+ a's& &$ +!s &sta !s "#$a$%#&'!s a s /a+!'.at'# !$#a+ .'!.!'%#!$a+8 &:%&.t! % a$ ! +a#$/&'s# $ s& a ; #&'& 0 a$t#&$& &:%+ s#/a &$%!$ +a #$t&$%# $ & &$a &$a'+a &$ &+ %&'%a$!

&$ % 0! %as! &(& %!$ta(#+#7a's& a+ %!st!8 ta (#=% a$ ! +a as!%#a a !.&'a (a ! '&st'#%%#!$&ss&/&'as a +a',! .+a7! ; & a"&%ta$%!$s# &'a(+& &$t& s %a.a%# a .a'a t'a$s"&'#'"!$ !s a+ #$/&'s#!$#sta5

S& .'&s & ; & &:#st& #$"+ &$%#a s#,$#"#%% a$ ! &+ #$/&'s!' t#&$& 2 ! )s & +asa%%#!$&s8 a &$!s ; & s& . & a & !st'a' +!%!$t'a'#!5

• S& '&; #&'& +a a.+#%a%# $ &+ =t! ! .a't#%#.a%# $5

• Es a .+#! 0 &ta++a !5 E:#,& &+# #$a' +as,a$a$%#as $! '&a+#7a as as%&$ &$t&s 0

&s%&$ &$t&s5


7/9

La S .&'#$t&$ &$%#a & S!%#& a &s 0 +a &a+!'&s &:.# #&'!$ +a C#'% +a' C!$ $ta

$> &'! 9 0 13 &$ #%#& ('& 19 & 19968s& a+a ; & % a$ ! &$ +a a.+#%a%# $ &+

=t! ! & .a't#%#.a%# $ s& .'&s&$t&$s#t a%#!$&s $! %!$t& .+a as &$ +a %#'% +a'8s& .! ')$ a.+#%a' $!' as #$t&'$a%#!$a+&s &%!$ta(#+# a 8 s#& .'& 0 % a$ ! $! s&a$%!$t'a'#as5

• E+ =t! ! & .a't#%#.a%# $ .at'# !$#a+&(&') t#+#7a's& .a'a +a %!$ta(#+#7a%# $& %a a $a & +as #$/&'s#!$&s8 &

"!' a #$ #/# a+5• N! ?a0 %+a'# a "'&$t& a+ t'ata #&$t! &

+as s (!' #$a as &$ &+ &:t&'#!' 0 +a&+# #$a%# $ & '&s +ta !s $! '&a+#7a !s.!' !.&'a%#!$&s &s%&$ &$t&s5

• N! s& %!$t& .+a &+ &t&'#!'! & +as#$/&'s#!$&s< s#$ & (a',!8 s& &(&

&t&' #$a' s /a+!' '&a+#7a(+& a "#$ &&sta(+&%&' +a $&%&s# a & $a .&' a; & a"&%ta '&s +ta !s .a'a%!$t'!+a$t&s 0 $a &s/a+!'#7a%# $

&$t'! &+ .at'# !$#! .a'a $!%!$t'!+a$t&s 5

• D&(& &"&%t a's& &+ a$)+#s#s & &t&'#!.=' # a & /a+!'5

DECRETO 2$4#• E$ &+ .'!%&s! & I$/&st#,a%# $ 0

&sa''!++! & +a & .'&sa a ; #'# a8&st!s /a+!'& . & &$ ++&/a's& %! !%a',!s #"&'# !s8 % .+#&$ ! $!s'&; #s#t!s5

• N! &sta(+&%& &+ t'ata #&$t! .a'a &st&t#.! & !.&'a%#!$&s8 a $; & +as $!' as; & %'&a'!$ &+ PUC &$%#!$a$ &+t'ata #&$t! %!$ta(+& &+ '&,#st'! &$ +as% &$tas5

N! s& %!$t& .+a C!$s# &'a%# $C!$t#$,&$t&

NIIF 3: COMBINACIONES DE NE8OCIOS• S& '&%!$!%& %! ! $ a%t#/! #$ta$,#(+& &

/# a "#$#ta8 s&.a'a a &$t& &+ G!! #++s# s& % .+& +a &"#$#%# $ & $ a%#$ta$,#(+& 0 &+ /a+!' & &'%a ! s& . & &

& #' %!$"#a(+& &$t&5• I$ #%a &+ !( &t#/! & &sta NIC8 a ; #&$&

a.+#%a8 s %!$t&$# !8 '&%!$!%# #&$tG!! - #++ 0 '&/&+a%#!$&s5

S& '&%!$!%& % a$ ! &s .'!(a(+& ; &!% ''a +a %!$t#$,&$%#a 0 . & a & #'s&%!$"#a(+& &$t&5


8/9

NORMA COLOMBIANAL&01314 (&' 200# % 0! "#$ &'a B s%a' +a %!$/&',&$%#a a +as $!' as#$t&'$a%#!$a+&s5 La%!$"!' a%# $ & $ s#st& a ?! !,=$&! & a+ta%a+# a 8 %! .'&$s#(+& & $!' as & %!$ta(#+# a 8 &#$"!' a%# $ "#$a$%#&'a 0 & as&, 'a #&$t! & +a #$"!' a%# $8a%&.ta !s G+!(a+ &$t& %! ! +as NIIF5

• E+ CTCP '&%! &$ +a %!$/&',&$%#a aNIIF5 E$ $#! &+ 2 11 . (+#%! &+D#'&%%#!$a #&$t! Est'at=,#%!5

• EL MCIT & #t# &+ D&%'&t! 49468D#%#& ('& & 2 11 ! #"#%a ! .!' &+D&%'&t! 4 3 & 2 128 s!('& +aa.+#%a%# $ /!+ $ta'#a & #$t&,'a+ & +asNIIF5

• E+ MCIT 0 MHCP & #t#&'!$ +!s &%'&t!s2 J4 0 2 6 s!('& &+ a'%! t=%$#%!$!' at#/! .a'a +as &$t# a &s &+ ,' .!1 0 .a'a +as #%'!& .'&sas 5 2 12

• E+ MCIT 0 MHCP & #t#&'!$ +!s &%'&t!s3 22 s!('& &+ a'%! t=%$#%! $!' at#/!.a'a &+ ,' .! 2 2 13 5

• E+ MCIT 0 MHCP & #t#&'!$ +!s &%'&t!s3 23 0 3 24 s!('& +a ! #"#%a%# $ &+

a'%! t=%$#%! $!' at#/! .a'a +!s.'&.a'a !'&s & #$"!' a%# $ &+ ,' .! 1

• 8*5 1 D&)*&+ 27"4 9 3024• E #s!'&s & /a+!'&s5 E$t# a &s 0

$&,!%#!s "# %#a'#!s ; & t&$,a$ /a+!'&s#$s%'#t!s &$ &+ RN E5

• E$t# a &s 0 $&,!%#!s & #$t&'=s P>(+#%!• E$t# a &s #"&'&$t&s a +as &$%#!$a a

&$ A 0 B ; & % &$t&$ %!$ )s & 2t'a(a a !'&s ! a%t#/!s t!ta+&s s .&'#!'&sa 3 5 SMLM ; & % .+a$ %!$ +!ss#, #&$t&s .a') &t'!s5

• S&' s (!' #$a a ! s % 'sa+ & $a%! .a a &:t'a$ &'a ; & a.+#; & NIIF.+&$as5

• S&' s (!' #$a a ! Mat'#7 & $a%! .a a &:t'a$ &'a ; & a.+#; & NIIF.+&$as5

NIIF 1: ADOPCIÓN POR PRIMERA VEE+ !( &t#/! & &sta NIIF &s as&, 'a' ; & +!s.'# &'!s &sta !s "#$a$%#&'!s %!$ a''&,+! a +as NIIF

& $a &$t# a 8 as %! ! s s #$"!' &s "#$a$%#&'!

#$t&' & #!s8 '&+at#/!s a $a .a't& &+ & &'%#% (#&'t! .!' ta+&s &sta !s "#$a$%#&'!s8 %!$t#&$&#$"!' a%# $ & a+ta %a+# a ; &* 15s&a t'a$s.a'&$t& .a'a +!s s a'#!s 0 %! .a'a(+&.a'a t! !s +!s & &'%#%#!s ; & s& .'&s&$t&$< 25s #$#st'& $ . $t! & .a't# a a &% a ! .a'a +a%!$ta(#+#7a%# $ s&,>$ +as N!' as I$t&'$a%#!$a+&

& I$"!' a%# $ F#$a$%#&'a NIIF < 0 35 . & a s&' !(t&$# a a $ %!st& ; & $! &:%& a a+!s (&$&"#%#!s .'!.!'%#!$a !s a +!s s a'#!s5Las &st# a%#!$&s & $a &$t# a '&a+#7a as s&,>$ +NIIF8 &$ +a "&%?a & t'a$s#%# $8 s&')$ %!?&'&$t&s %!&st# a%#!$&s ?&%?as .a'a +a #s a "&%?a s&,>$ +!sPCGA a$t&'#!'&s &s. =s & '&a+#7a' +!s a st&$&%&sa'#!s .a'a '&"+& a' % a+; #&' #"&'&$%#a &$.!+ t#%as %!$ta(+&s 8 a &$!s ; & &:#sta &/# &$%!( &t#/a & ; & &stas &st# a%#!$&s " &'!$ &'' $&as5- La a.+#%a%# $ & +!s '&; &'# #&$t!s & +a NIIF&$ %!$ $t! %!$ +as & )s NIIF8 .&' #t#') ; & $a

E .'&sa ; & a !.ta +as NIIF .!' .'# &'a /&7*.'&.a'& s Esta ! & S#t a%# $ F#$a$%#&'a &A.&'t 'a ESFA ! Ba+a$%& & A.&'t 'a5P'&.a'& s s .'# &'!s &sta !s "#$a$%#&'!s &a% &' ! a +as NIIF #$%+ 0&$ ! % a+; ##$"!' a%# $ "#$a$%#&'a #$t&' & #a < 0 s #$#st'#$"!' a%# $ $&%&sa'#a .a'a ; & &+ s a'#! . & a%! .'&$ &' &+ &"&%t! & +a a !.%# $ & +as NIIF+as &:.'&s#!$&s "#$a$%#&'as & +a &$t# a 5- E+ ESFA & a% &' ! a +as NIIF &s &+ . $t! &.a't# a .a'a +a %!$ta(#+#7a%# $ & a% &' ! %!$ +aNIIF8 0 s& .'&.a'a s!('& +a (as& & +a #$"!' a%# $"#$a$%#&'a ; & +a E .'&sa #s.!$& &$ +a "&%?a t'a$s#%# $ a +as NIIF5


9/9

• S&' at'#7 8as!%#a a ! $&,!%#! %!$ $t!& $a ! )s &$t# a &s &:t'a$ &'as ; &

a.+#; &$• R&a+#7a' # .!'ta%#!$&s ! &:.!'ta%#!$&s

; & '&.'&s&$ta$ )s &+! & +as%! .'as ! & +as /&$tas5

decreto 2649 de 1993 en comparacion conlas nic y niif

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