{"id":9744,"date":"2021-02-03T10:16:13","date_gmt":"2021-02-03T09:16:13","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/consejo-tecnico-de-la-contaduria-publica-orientacion-tecnica-numero-18\/"},"modified":"2021-02-03T10:16:13","modified_gmt":"2021-02-03T09:16:13","slug":"consejo-tecnico-de-la-contaduria-publica-orientacion-tecnica-numero-18","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/consejo-tecnico-de-la-contaduria-publica-orientacion-tecnica-numero-18\/","title":{"rendered":"Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica orientaci\u00f3n T\u00e9cnica N\u00famero 18"},"content":{"rendered":"<p>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica emiti\u00f3 la orientaci\u00f3n No. 18, publicada en 2021, el cual, a partir del conocimiento de las Normas de Informaci\u00f3n Financiera y las Normas de Aseguramiento de la Informaci\u00f3n, da a conocer los efectos que pueden generarse en los Estados Financieros, en especial aquellos que preparan personas naturales y jur\u00eddicas obligadas a llevar contabilidad, con la declaratoria de la pandemia por el COVID-19. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p>Este documento es una orientaci\u00f3n t\u00e9cnica sobre la implementaci\u00f3n de las NIF y las NAI aplicables en Colombia, que el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica espera que sea estudiado por los preparadores de estados financieros, revisores fiscales, responsables de control interno en las entidades, y en general por las personas interesadas en los informes financieros de prop\u00f3sito general, de per\u00edodos intermedios y de fin de ejercicio, combinados, consolidados, individuales o separados, y en otros informes financieros que sean requeridos por los usuarios de los estados financieros.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.ctcp.gov.co\/publicaciones-ctcp\/orientaciones-tecnicas\/orientacion-tecnica-no-18-covid-19\">Orientaci\u00f3n T\u00e9cnica N\u00famero 18 \u2013 Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica.<\/a><\/cite><\/p><\/blockquote>\n<p><a href=\"https:\/\/auren.com\/co\/blog\">Blog: Auren Colombia<\/a><\/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 la Contadur\u00eda P\u00fablica emiti\u00f3 la orientaci\u00f3n No. 18, publicada en 2021, el cual, a partir del conocimiento de las Normas de Informaci\u00f3n Financiera y las Normas [&hellip;]<\/p>\n","protected":false},"featured_media":9745,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9744","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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