{"id":9999,"date":"2020-11-25T10:36:00","date_gmt":"2020-11-25T09:36:00","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/ctcp-precisa-la-clasificacion-de-las-entidades-para-la-aplicacion-de-las-niif\/"},"modified":"2020-11-25T10:36:00","modified_gmt":"2020-11-25T09:36:00","slug":"ctcp-precisa-la-clasificacion-de-las-entidades-para-la-aplicacion-de-las-niif","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/ctcp-precisa-la-clasificacion-de-las-entidades-para-la-aplicacion-de-las-niif\/","title":{"rendered":"CTCP precisa la clasificaci\u00f3n de las entidades para la aplicaci\u00f3n de las NIIF"},"content":{"rendered":"

El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, por medio del concepto 968, ha precisado que, en relaci\u00f3n con la clasificaci\u00f3n de las entidades para la aplicaci\u00f3n de las normas de informaci\u00f3n financiera – NIIF, como primera medida, los requerimientos de clasificaci\u00f3n de las entidades en alguno de los tres grupos de aplicaci\u00f3n de las NIiF, est\u00e1n en el DUR 2420 del 2015, y se refieren a lo siguiente:<\/p>\n

\"\"<\/figure>\n

De tal manera que, se se\u00f1ala que el solo requisito relacionado con las importaciones o exportaciones no es determinante para que una entidad pertenezca al grupo 1 y deba aplicar las NIIF plenas.<\/p>\n

Del mismo modo, se expresa que es posible que una entidad se clasifique para efectos del Decreto 957 de 2019 como una microempresa, pero aplique Normas de Informaci\u00f3n Financiera relacionada con las NIIF para las PYMES o con el Marco T\u00e9cnico para Microempresas.<\/p>\n

\n

Blog: Auren Colombia<\/a><\/p>\n<\/blockquote>\n

\n

Fuente<\/p>\n

Concepto 968 del 16 de octubre de 2020 – Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica.<\/a><\/cite><\/p><\/blockquote>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, por medio del concepto 968, ha precisado que, en relaci\u00f3n con la clasificaci\u00f3n de las entidades para la aplicaci\u00f3n de las normas de […]<\/p>\n","protected":false},"featured_media":10000,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9999","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nCTCP precisa la clasificaci\u00f3n de las entidades para la aplicaci\u00f3n de las NIIF - Auren Colombia<\/title>\n<meta name=\"description\" content=\"NIIF: El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, por medio del concepto 968, ha precisado que, en relaci\u00f3n con la clasificaci\u00f3n de las...\" \/>\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\/ctcp-precisa-la-clasificacion-de-las-entidades-para-la-aplicacion-de-las-niif\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CTCP precisa la clasificaci\u00f3n de las entidades para la aplicaci\u00f3n de las NIIF - 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