{"id":11346,"date":"2017-05-16T16:13:02","date_gmt":"2017-05-16T14:13:02","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/estados-financieros-deben-ser-elaborados-con-los-libros-principales-no-con-los-auxiliares\/"},"modified":"2017-05-16T16:13:02","modified_gmt":"2017-05-16T14:13:02","slug":"estados-financieros-deben-ser-elaborados-con-los-libros-principales-no-con-los-auxiliares","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/estados-financieros-deben-ser-elaborados-con-los-libros-principales-no-con-los-auxiliares\/","title":{"rendered":"Estados financieros deben ser elaborados con los libros principales, no con los auxiliares."},"content":{"rendered":"<\/p>\n<p>El Consejo T\u00e9cnico de Contadur\u00eda P\u00fablica, indica mediante concepto, que los estados financieros deben ser elaborados con los libros principales, ya que estos son los que garantizan la integridad de la informaci\u00f3n contable, por lo que no es posible que los estados financieros sean elaborados con base a los libros auxiliares, teniendo en cuenta que estos \u00faltimos tienen car\u00e1cter de probatorios y su finalidad es facilitar el&nbsp; entendimiento de los libros principales, lo anterior conforme a los art\u00edculos 125 y 126 del Decreto 2649 de 1993.<\/p>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Consejo T\u00e9cnico de Contadur\u00eda P\u00fablica, indica mediante concepto, que los estados financieros deben ser elaborados con los libros principales, ya que estos son los que garantizan la integridad de [&hellip;]<\/p>\n","protected":false},"featured_media":11347,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11346","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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