{"id":8771,"date":"2021-10-27T10:49:56","date_gmt":"2021-10-27T08:49:56","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/documentos-que-componen-los-libros-contables-y-los-documentos-de-comercio\/"},"modified":"2021-10-27T10:49:56","modified_gmt":"2021-10-27T08:49:56","slug":"documentos-que-componen-los-libros-contables-y-los-documentos-de-comercio","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/documentos-que-componen-los-libros-contables-y-los-documentos-de-comercio\/","title":{"rendered":"Documentos que componen los libros contables y los documentos de comercio"},"content":{"rendered":"<p>El Consejo T\u00e9cnico de la contadur\u00eda P\u00fablica mediante Concepto No. 506 del 4 de octubre de 2021 conceptu\u00f3 a cerca de los libros contables y los documentos que lo integran. Al respecto, la entidad trajo a colaci\u00f3n el art\u00edculo 28 de la Ley 962 de 2005 que establece que <em>\u201clos libros y papeles del comerciante deber\u00e1n ser conservados por un per\u00edodo de diez (10) a\u00f1os contados a partir de la fecha del \u00faltimo asiento, documento o comprobante, pudiendo utilizar para el efecto, a elecci\u00f3n del comerciante, su conservaci\u00f3n en papel o en cualquier medio t\u00e9cnico, magn\u00e9tico o electr\u00f3nico que garantice su reproducci\u00f3n exacta\u201d.<\/em><\/p>\n<p>Una vez aclarado el periodo de tiempo por el cual los papeles de comercio deben ser conservados por el comerciante, tanto si se trata de persona natural como si se trata de persona jur\u00eddica, la entidad record\u00f3 cuales son los documentos que son considerados papeles de comercio y aquellos que componen los libros contables.<\/p>\n<p>En relaci\u00f3n con lo anterior, la entidad se\u00f1al\u00f3 que no existe disposici\u00f3n en el C\u00f3digo de Comercio que indique expl\u00edcitamente cuales son los papeles del comerciante, sin embargo, deber\u00e1n conservarse, en los t\u00e9rminos anteriormente mencionados, todos los comprobantes que sirvan de respaldo a las partidas asentadas en los libros, as\u00ed como la correspondencia directamente relacionada con los negocios.<\/p>\n<p>De tal forma que, el obligado a llevar contabilidad deber\u00e1 realizar el respectivo an\u00e1lisis de los documentos que expide en el desarrollo de su activada asegur\u00e1ndose de recopilar y conservar todos aquellos que constituyan un comprobante de la informaci\u00f3n que contenga los libros contables.<\/p>\n<p><a href=\"https:\/\/auren.com\/co\/blog\">Blog: Auren Colombia<\/a><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.ctcp.gov.co\/conceptos\/2021\">Concepto T\u00e9cnico de la contadur\u00eda P\u00fablica, Concepto No. 506, 4\/10\/2021.<\/a><\/cite><\/p><\/blockquote>\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 la contadur\u00eda P\u00fablica mediante Concepto No. 506 del 4 de octubre de 2021 conceptu\u00f3 a cerca de los libros contables y los documentos que lo integran. [&hellip;]<\/p>\n","protected":false},"featured_media":8772,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-8771","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Documentos que componen los libros contables y los documentos de comercio - Auren Colombia<\/title>\n<meta name=\"description\" content=\"El Consejo T\u00e9cnico de la contadur\u00eda P\u00fablica mediante Concepto No. 506 del 4 de octubre de 2021 conceptu\u00f3 a cerca de los libros contables...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/co\/blog\/documentos-que-componen-los-libros-contables-y-los-documentos-de-comercio\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Documentos que componen los libros contables y los documentos de comercio - 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