{"id":7846,"date":"2018-08-23T01:47:34","date_gmt":"2018-08-22T23:47:34","guid":{"rendered":"https:\/\/auren.com\/co\/publication\/materialidad-en-la-contabilidad\/"},"modified":"2018-08-23T01:47:34","modified_gmt":"2018-08-22T23:47:34","slug":"materialidad-en-la-contabilidad","status":"publish","type":"publication","link":"https:\/\/auren.com\/co\/publicaciones\/materialidad-en-la-contabilidad\/","title":{"rendered":"Materialidad en la contabilidad"},"content":{"rendered":"<p>La materialidad es un concepto al parecer de uso exclusivo de los auditores, y es que quienes desarrollan labores de procesamiento, an\u00e1lisis y emisi\u00f3n de informaci\u00f3n financiera pareciera que no tuviesen que tener en cuenta este criterio, la anterior frase parece tener fundamento en la poca referencia que ten\u00edamos en el decreto 2649 al tema de materialidad, donde se menciona como una norma b\u00e1sica y en los art\u00edculos relacionados con revelaciones.<\/p>\n<\/p>\n<p><strong>Art\u00edculo:&nbsp;Diego Charry Socio Director en Auren Colombia&nbsp;<\/strong><\/p>\n<p>Para descargar mayor informaci\u00f3n sobre este tema <a href=\"https:\/\/d33c2a5xmvj7uh.cloudfront.net\/files\/ajustes-esfa-diego-charry.pdf?v=1528904090\" data-file=\"9993803\"><\/a><a href=\"https:\/\/d33c2a5xmvj7uh.cloudfront.net\/files\/materialidad-en-la-contabilidad.pdf?v=1534986176\" data-file=\"9994098\">Haga clic aqu\u00ed<\/a> <\/p>\n<figure><img decoding=\"async\" data-src=\"https:\/\/d33c2a5xmvj7uh.cloudfront.net\/images\/originals\/materialidad-en-la-contabilidad.jpg?v=1534989097\" data-image=\"9994099\" style=\"--smush-placeholder-width: 649px; --smush-placeholder-aspect-ratio: 649\/364;width: 649px; height: 364.817px;\" width=\"649\" height=\"364.817\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\"><\/figure>\n<\/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>La materialidad es un concepto al parecer de uso exclusivo de los auditores, y es que quienes desarrollan labores de procesamiento, an\u00e1lisis y emisi\u00f3n de informaci\u00f3n financiera pareciera que no tuviesen que tener en cuenta este criterio, la anterior frase parece tener fundamento en la poca referencia que ten\u00edamos en el decreto 2649 al tema [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"publication-category":[],"class_list":["post-7846","publication","type-publication","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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