NIAs The implementation of the International Standards for Auditing and Quality Control, issued by the IFAC, requires the Public Accountants and Independent Auditors to carry out audits and reviews of financial information, and other related services, to monitor compliance with said Standards. Taking into account the above, the Auditool Team has designed a new tool, which will allow the Partners … Read More
Official letter 220-137265 of 2018 Decrease of the additional investment to the assigned capital, does not require authorization of the Supersociedades
Este sistema se encuentra consagrado en el capítulo 10 de la Circular Básica Jurídica de la Superintendencia de Sociedades y establece que las empresas que cumplan con determinados requisitos deben implementar sistemas de autocontrol y gestión del riesgo de lavado de activos y financiación del terrorismo (Sagrlaft) en un plazo de 12 meses contados a partir del 1 de enero del año siguiente al cual cumplieron los mencionados requisitos.
Asset recognition and business reorganization. Concept 396 of 2018
Asset recognition and business reorganization. Concept 396 of 2018Leasing contracts can be classified as financial or operational, depending on the characteristics of the contract. To determine how the entity should classify and recognize leasing, it must take into account the characteristics described in paragraphs 20.4 to 20.7 and 20.9 to 20.15 of Section 20 of the IFRS for SMEs.CONSULTATION (TEXTUAL) … Read More
Resolution 052 of October 30, 2018
Resolution 052 of October 30, 2018La Dian published resolution 052 of October 30, 2018, by means of which the format of Fiscal Reconciliation Report F-2516 and F-2517 for taxable periods 2018, 2019 is prescribed.Para este año gravable 2018 y siguientes, las personas naturales obligadas a llevar contabilidad, deberán diligenciar la conciliación fiscal del formato 2517. Related content DEVOLUCIÓN DE IVA 16 June 2020 … Read More
Oil recovery helped reduce trade balance deficit in 2017
Este sistema se encuentra consagrado en el capítulo 10 de la Circular Básica Jurídica de la Superintendencia de Sociedades y establece que las empresas que cumplan con determinados requisitos deben implementar sistemas de autocontrol y gestión del riesgo de lavado de activos y financiación del terrorismo (Sagrlaft) en un plazo de 12 meses contados a partir del 1 de enero del año siguiente al cual cumplieron los mencionados requisitos.
S & P and Fitch warn of political risks in Latin America
While rating agency Standard & Poor’s warned of risks to investments based on the election results in Mexico, Brazil and Colombia, Fitch pointed to such events as important factors for sovereign ratings.
Electronic invoice solution
Este sistema se encuentra consagrado en el capítulo 10 de la Circular Básica Jurídica de la Superintendencia de Sociedades y establece que las empresas que cumplan con determinados requisitos deben implementar sistemas de autocontrol y gestión del riesgo de lavado de activos y financiación del terrorismo (Sagrlaft) en un plazo de 12 meses contados a partir del 1 de enero del año siguiente al cual cumplieron los mencionados requisitos.
Sagrlaft for the real sector
This system is enshrined in chapter 10 of the Basic Legal Circular of the Superintendency of Companies and establishes that companies that meet certain requirements must implement self-control and risk management systems for money laundering and financing of terrorism (Sagrlaft) in a term of 12 months counted from January 1 of the year following which they met the aforementioned requirements.
