{"id":11349,"date":"2017-05-11T16:11:10","date_gmt":"2017-05-11T14:11:10","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/anticipos-no-reembolsados-en-el-marco-de-las-niif\/"},"modified":"2017-05-11T16:11:10","modified_gmt":"2017-05-11T14:11:10","slug":"anticipos-no-reembolsados-en-el-marco-de-las-niif","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/anticipos-no-reembolsados-en-el-marco-de-las-niif\/","title":{"rendered":"Anticipos no reembolsados en el marco de las NIIF"},"content":{"rendered":"<p>Al ser consultado el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica sobre el manejo contable bajo NIIF para dar de baja dineros entregados de manera anticipada por una compa\u00f1\u00eda, para la importaci\u00f3n de equipos que finalmente no despach\u00f3 el proveedor y quien tampoco reintegr\u00f3 los anticipos, consider\u00f3 la entidad:   <\/p>\n<ul>\n<li>Los anticipos no pueden ser clasificados como un instrumento financiero; el anticipo no puede ser considerado como un contrato que da lugar a un activo financiero en una entidad y a un pasivo financiero o a un instrumento financiero en otra.   <\/li>\n<li>Si producto del incumplimiento en la entrega de los bienes, la entidad tiene el derecho a recibir el reembolso del dinero, en tal momento la partida puede ser reclasificada como un activo financiero.   <\/li>\n<\/ul>\n<p>   En este caso, si los dineros no son reintegrados por el proveedor, la entidad deber\u00e1 evaluar las contingencias de p\u00e9rdida de esta partida y reconocer la p\u00e9rdida por deterioro correspondientes.<\/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>Al ser consultado el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica sobre el manejo contable bajo NIIF para dar de baja dineros entregados de manera anticipada por una compa\u00f1\u00eda, para la [&hellip;]<\/p>\n","protected":false},"featured_media":11350,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11349","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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