Entrega 2 Contabilidad de Pasivos Final

POLITECNICO GRAN COLOMBIANO FACULTAD CIENCIAS ADMINISTRATIVAS Y CONTABLES CONTADURIA PÚBLICA

INTERNACIONALES DE INFORMACIÓN FINANCIERA “ESTUDIO DE LAS NORMAS INTERNACIONALES APLICADAS A LAS CUENTAS DEL PASIVO Y PA PATRIMONIO” TRIMONI O”  NIC 37 ACTIVOS ACTIVOS Y PASIVOS CONTINGENTES CONTINGENTES

GIL AGUDELO EDILSON HERNAN LÓPEZ LÓPEZ CRISTIAN CAMILO SALDARRIAGA PELAEZ ANA MARIA

CONTABILIDAD DE PASIVOS Y PATRIMONIO TRIMONI O CICLO 2 -201

PELAEZ RODRIGUEZ ALBA LUCERO

BOGOT!" 1# DE NOVIEMBRE DE 201

I.

ÍNDICE

II.

INTRODUCCIÓN..........................................................................................................................3

III.

OBJETIVOS.............................................................................................................................. 4

IV. CAPÍTULO I. ANTECEDENTES DE LA NORMA PROVISIONES, ACTIVOS Y PASIVOS Y CONTINGENTES.................................................................................................................................. 5 4.1.1.

Obje!".......................................................................................................................... 5

4.1.#.

A$%&'%e...........................................................................................................................5

4.1.3.

L('e& )e e*+".............................................................................................................. 

V. CAPÍTULO II. IMPACTO ECONÓMICO DE LA NORMA PROVISIONES, ACTIVOS Y PASIVOS Y CONTINGENTES.................................................................................................................................. 1.1

Se%%/' 10 C&&%2e(%& e'e&$e )e $& e%"'"*(& %"$"*b&'&.......................................-

1.# Se%%/' #0 C&&%2e(%& e'e&$e )e $" be%2"e e%"'/*%" *6 %e+b$e & *+&%2" +" $& '"*& 7e 8& )" e$e%%"'&)& )&'2e e$ +*e %&+(2$"..............................11 VI.

BIBLIOGRA9ÍA....................................................................................................................... 1

2

II.

INTRODUCCIÓN

T$%&$%'( $% )*$%+, +(', ., %$)$&','$ /*$ )(%%(+,% ., &%+$,)&% *%'&,. $% +4&%( '$ )(%+,5&.&','" &%6(,)&%  ,5&$%+$ 6&%,%)&$( %,)$% ., NIC 8N(, I%+$%,)&(%,.$ '$ C(%+,5&.&','9" $+, )(% $. 6&% '$ $+,%',&:, ., &%6(,)&% ;$$%+,', $% .( $+,'( 6&%,%)&$(< E. )(%+$=+( '$. ;$$%+$ +,5,>( $ )$%+, $% $. )(%+$%&'( '$ *%, '$ ., N(, /*$ &;,)+, $% ,% ,%$, ., )&6, $;(+,', $% $. B,.,%)$ G$%$,." +,+?%'($ $% $+$ ),( '$ ;(@&&(%$  ;,&@( )(%+&%$%+$ NIC 37 +$, /*$ ,5(', $;$)&,. +,+,&$%+( '$%+( '$ ., N(, I%+$%,)&(%,.$" +$%&$%'( )(( ;(;&+( $=;(%$ $. (5>$+&@(  ,;.&),)&% '$ ., &, $% $. ?5&+( $;$,&,.  .( ),5&( /*$ '$'$ * &%&)&( , ;$$%+,'( , +,@4 '$ *%, .%$, '$ +&$;(" ,)$( $%6(/*$ $% )( ;*$'$ &%)&'& $% .( '&6$$%+$ $)+($ '$ ., $)(%(, '$ %*$+( ;,<

3

III. III.1.

OBJETIVOS

Objetivo gener!"

D$5&'( , ., .(5,.&:,)&% '$ .( $),'(  ., *%&6&),)&% '$ ., &%6(,)&% 6&%,%)&$," $% C(.(5&, @&@&( *% ($%+( &;(+,%+$  '$ +,)$%'$%)&, ;,, ., )(%+,5&.&','" '$ ,)*$'( ,. +,5,>( $,.&:,'(  )(% 5,$ $% $. $+*'&(" &%@$+&,)&%  ,%?.&& '$ ., %(, &%+$%,)&(%,. '$ )(%+,5&.&','

NIC 37 P(@&&(%$" ;,&@( )(%+&%$%+$  ,)+&@(

)(%+&%$%+$" ;('$( '$)& /*$ $. (5>$+&@( ;&%)&;,. $ ', , )(%()$ ., &%)&'$%)&, /*$ +&$%$ $+, %(, $% $. $)+( $)(%&)(  6&%,%)&$( )(.(5&,%( ,. $,.&:, $. $)(%()&&$%+(  $'&)&% '$ ., ;(@&&(%$ '$ ;,&@(  ,)+&@( )(%+&%$%+$<

III.#.

-

Objetivo$ e$%e&'(i&o$"

C(%()$ $% '$+,..$ ., NIC 37" * ,.),%)$  %$)$&','$ $% ., &;.$$%+,)&% '$ %(, &%+$%,)&(%,.$ $% C(.(5&,<

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A%,.&:, ),', *%( '$ .( $)+($ $)(%&)( /*$ , $% ., $)(%(,  * &;,)+( $% ,;.&),)&% '$ ., %(, &%+$%,)&(%,. NIC 37 ;,, $%$, *% $>(  )(%()&&$%+( '$ ., &,<

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E@,.*, $. &;,)+( /*$ $ ;*$'$ ;$$%+, $% ., &;.$$%+,)&% '$ ., %(, I%+$%,)&(%,. NIC 37 $% $. $)+( '$ +,%;(+$ $% C(.(5&,<



IV.

C)*ÍTU+O I. )NTECEDENTES DE +) NOR,) *ROVISIONES- )CTIVOS  *)SIVOS  CONTIN/ENTES

IV.1.

Se&&i0n 1" )nte&eente$ e$e e! nive! intern&ion!

IV.1.1. Objetivo E. (5>$+&@( '$ ., %(, $ 5,, $% ..$@, *% '$5&'( )(%+(. '$ ,/*$.., (5.&,)&(%$ /*$ ,'/*&$$ ., (,%&:,)&% $% 6(, &%$;$,', ;( $)( '$. ;,,'( "  +$%$ *%, $,.&',' ? )$),%, $6$$%+$ , * ;,(  5,$" ;,, $+( $ '$5$ ..$@, *% &+(&,. ;( $'&( '$ ., %(+, ,. 5,.,%)$ $;$)&6&),%'( $. (+&@( '$ ., '$*',  * (@&&$%+( $%*,.$ ;,, ;('$ $@&'$%)&, .( ,>*+$ /*$ $ '$5,% $,.&:, , 6&% '$ ),', ;$&('( ;,, /*$ $% $. ($%+( '$. ;,( $+, )*$%+, ;($,% @,.($ ? $,.$  ,%+$%,% .( (%+( ,;(;&,'( ;,, * ;,(" & %( $ )(%()$ $. @,.(  $+&,'( '$ ., ;(@&&(%$ %( $ ;('? $&+,<

*$ivo$ &ontingente$  U% ;,&@( )(%+&%$%+$ $ *%, (5.&,)&% ;(&5.$" *&', , ,: '$ *)$(  ;,,'(  )*, $=&+$%)&, , '$ $ )(%6&,', .( ;( ., ()*$%)&, ( %( ()*$%)&, '$ *%( ( ? $@$%+( &%)&$+( $% $. 6*+*(" /*$ %( $+?% $%+$,$%+$ 5,>( $. )(%+(. '$ ., $%+&','<

)&tivo$ &ontingente$ U% ,)+&@( )(%+&%$%+$ $ *% ,)+&@( '$ %,+*,.$:, ;(&5.$" *&'( , ,: '$ *)$( ;,,'(" )*, $=&+$%)&, , '$ $ )(%6&,', .( ;( ., ()*$%)&," ( $% * ),( ;( ., %( ()*$%)&," '$ *%( ( ? $@$%+( &%)&$+( $% $. 6*+*(" /*$ %( $+?% $%+$,$%+$ 5,>( $. )(%+(. '$ ., $%+&','< L, $%+&',' %( '$5$ ;()$'$ , $)(%()$ %&%% ,)+&@( )(%+&%$%+$< N( (5+,%+$" )*,%'( ., $,.&:,)&% '$. &%$( $, ;?)+&),$%+$ )&$+," $. ,)+&@( )($;(%'&$%+$ %( $ '$ ),?)+$  )(%+&%$%+$"  ;( +,%+( $ ,;(;&,'( ;()$'$ , $)(%()$.(<

IV.1.#. )!&n&e 1< L, %(, N&) 37 %( ,5,), .( &%+*$%+( 6&%,%)&$( 2< L, %(, ,;.&), ;,, ;(@&&(%$ ;( $$+*)+*,)&% 3< P( (5.&,)&(%$ .$,.$ $>$;.( $;$, /*$ $,.&:,% $=;.(+,)&% '$ $)*( %,+*,.$"  /*$ $. (5&$%( '$)$+, $. ,%$,&$%+(  .&;&$:, '$ .( +$$%( $=;.(+,'( < N( $ ;*$'$ ,;.&), , .( )(%+,+( /*$ $,% '&$)+,$%+$ , ,)+&@&',' )($)&,. '$ ., $;$,  /*$ $ $%)*$%+$% $% $>$)*)&%< < E+, %(, %( $ ;*$'$ ,;.&), , C(%+,+( '$ )(%+*))&% A$%',&$%+(  

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IV.#.

Se&&i0n 1" )nte&eente$ e$e e! nive! intern&ion!

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CONCE*TO 1:<: e! 3: e 2r=o e #:1;" E+$ )(%)$;+( +,+, '$ .( ;,&@( &%$=&+$%+$" $ '$)& )*,%'( = (  $;$, $% ., )*,. $+,( +,5,>,%'( '$)&'$ ),%)$., *% ;()&$%+( 89 '$ ., ),+$, '$ )*$%+, ;( ;,,  , ., (, '$ ,$%+, $+$ (@&&$%+( )(%+,5.$$%+$ )(( $ $,.&:,, '$ ,%$, )($)+,< C(( +$%$( $%+$%'&'( $ ),*,, ., )*$%+, ,6$)+,'," ;$( , ., (, '$ ),%)$., %*$+, (5.&,)&(%$ )(( ICA  RENTA +$%',( ., '*', )(( ., ;$$%+, ,.. $. )(%*.+,%+$<

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CONCE*TO 1:77 e! 3: e 2r=o e #:1;" E. )(%)$;+( /*$ , )(%+&%*,)&% $ +,+,, %( ,5., *%  ;()( '$ ., $@,.(&:,)&% '$ .( &%@$%+,&(" $ '$)& )*,%'( $/*$&( ;( = (  (+&@( ,*$%+, ( '&&%*& $. )(+( '$ ,.% ,+)*.(" '$5$( +$%$ $% )*$%+, /*$ ;,, $,.&:, '&)( ;()$'&&$%+( %( +$%'$( /*$ 5,, $% .( $+,5.$)&'( (5$ ,.*%( ),;+*.( '$ ., NIC 8G*;( 19 NIIF 8G*;( 29  /*$ +(', &%6(,)&% '$5$ & ;.,,', $% $. $+,'( '$ $*.+,'( ;( +,+,$ '$ &%@$%+,&(<

D$ .( )(%)$;+( /*$ $% $. ;*%+( ,%+$&( $ $(.@&$(% /*&&4,( $+(, 2 '$ $..( '(%'$ %( ,5.,% '$ ., $@,.(&:,)&% '$ .( &%@$%+,&(  .( ;,&@( &%$=&+$%+$ )(%)$;+( * &;(+,%+$ , /*$ & $ $;.$,% '$ *%, ,%$, $6&)&$%+$ %( ,*',% , ,%+$%$ %*$+, &%6(,)&% ? (,%&:,',  ;.,,', '$ *%, ,%$, $6&)&$%+$< E% *), (),&(%$ , $, )(( )(%+,'($ ( )(( ;(;&$+,&( '$ )*,./*&$ %$()&( )($)&,. %( @$$( $% ., (5.&,)&% '$ )(%()$ ? , 6(%'( ),', *%( '$ $+( )(%)$;+( , /*$ (% *)$( /*$ $ ;*$'$% ;$$%+, $% )*,./*&$ (),&%< C(( $ '$ %*$+( )(%()&&$%+( ),', $;$, '$5$ $+, 5&$% )(%+&+*&'," $& )(% $6&)&$%)&, ),', *%( '$ .( ;,( /*$ %( $=&$%  )(%&'$,( /*$ .( &;,)+( $%)&(%,'( (% ;(&+&@( ;,, %*$+, (,%&:,)&% '$5&'( , /*$ *), @$)$ $ '$>, &%6(,)&% , ., '$&@, (.( ;( %( +$%$ 5*$% )(%()&&$%+( '$ )( $ '$5$ )(%+,5&.&:,<

V.

C)*ÍTU+O II. I,*)CTO ECONÓ,ICO DE +) NOR,) *ROVISIONES)CTIVOS  *)SIVOS  CONTIN/ENTES

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1.1 Se&&i0n 1" Cr&ter'$ti&$ gener!e$ e ! e&ono2' &o!o2bin

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1.1.# *rin&i%!e$ $e&tore$ e&on02i&o$ 

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$% ., ;(;&, &%'*+&, ;(/*$ '$)$%'$, ., ;('*)+&@&','" , ;$, '$ /*$ $. $)+( '$ $@&)&( $ '(&%,%+$ $% +('( $. *%'(" &%).*$%'( .( ;,$ ;(5$" %( $% +('( $..( +&$%$ *%, $+*)+*, &&.,< A $+$ $)+( .( )(;(%$% *5$)+($ 6*%',$%+,.$ )(( .( (% F&%,%)&$(" '$ +,%;(+$" )($)&(" +*&(" $'*),)&%" $+)<

T,5., 1 E?*ORT)CIONES EN ,I++ONES DE DO+)RES @OB COMBUSTIBL TOTAL

 E

 AGROPECUARIO

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 S 

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MANOFACTURAS 

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USD

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<13"10  USD

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USD

1"0

11"0 USD

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2<0#"10

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1<#"10

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