{"id":9233,"date":"2021-06-16T10:59:53","date_gmt":"2021-06-16T08:59:53","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/sobre-inversiones-en-instrumentos-de-patrimonio\/"},"modified":"2021-06-16T10:59:53","modified_gmt":"2021-06-16T08:59:53","slug":"sobre-inversiones-en-instrumentos-de-patrimonio","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/sobre-inversiones-en-instrumentos-de-patrimonio\/","title":{"rendered":"Sobre inversiones en instrumentos de patrimonio"},"content":{"rendered":"<p>El CTCP ha esclarecido dudas sobre cual seria el tratamiento de los dividendos en efectivo de una entidad en Colombia donde tienen 45% de participaci\u00f3n, fue adquirida en julio del 2020 y que por su parte es subsidiaria de una entidad extranjera a la cual le aplica NIIF full.<\/p>\n<p>Para abarcar el tema, lo primero que se analiza es la relaci\u00f3n con la entidad donde mantiene la inversi\u00f3n. De esta manera se determinar\u00e1 si existe una relaci\u00f3n de control, control conjunto o una influencia significativa.<\/p>\n<p>Teniendo en cuenta que clasifica en el Grupo 2, le aplicar\u00e1n los requerimientos de la NIIF para las Pymes conforme a lo establecido en el anexo 2 del DUR 2420 del 2015 el cual contiene los criterios necesarios para la contabilizaci\u00f3n de una inversi\u00f3n asociada y ello se aplica en los estados financieros principales. En caso de que se trate de la contabilizaci\u00f3n de la inversi\u00f3n en ellos estados financieros separados, se aplica lo se\u00f1alado en el p\u00e1rrafo 9.26 de la NIIF para las Pymes.<\/p>\n<p>Sin perjuicio de lo anterior, las inversiones en entidades controladas, deben ser medidas en los estados financieros separados dentro del marco del art\u00edculo 35 de la Ley 222 de 1995 donde se encuentra el m\u00e9todo de la participaci\u00f3n. Aplicando el m\u00e9todo la inversi\u00f3n se registra al costo y se ajusta posteriormente por cambio patrimoniales que son reconocidos al cierre de cada periodo.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.ctcp.gov.co\/conceptos\/2021\">Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, concepto 1-2021-012542.<\/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 CTCP ha esclarecido dudas sobre cual seria el tratamiento de los dividendos en efectivo de una entidad en Colombia donde tienen 45% de participaci\u00f3n, fue adquirida en julio del [&hellip;]<\/p>\n","protected":false},"featured_media":9234,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9233","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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