INSTITUCIÒN UNIVERSITA UNI VERSITARIA RIA POLITÈCNICO GRANCOLOMBIANO FACULTA DE CIENCIAS ADMINISTRATIVAS, ECONOMICAS Y CONTABLES CONTADURIA CONTADURIA PÚBLICA
PROYECTO DE INVESTIGACIÒN NIC 23- COSTOS POR PRÉSTAMOS
ARAGON MOTTA YESICA GISELLA BARRERO SALAZAR DIANA MARCELA CORTÈS CORTÈS VÀSQUEZ LUZ ALEANDRA ENDO RINCON DALAN ESTEBAN GOMEZ GONZALEZ LINA MARYURI
CONTABILIDAD DE PASIVOS Y PATRIMONIO, II-2!"#
PELAEZ RODRIGUEZ ALBA LUCERO D$%&'(&
BOGOTA D)C, *'+$ & 2!"#
TABLA DE CONTENIDO I) INTRODUCCIN)))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))3 II) OBETIVOS))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))). Objetico general..................................... ................................................................. 4 Objetivos específcos...............................................................................................4
III) CAPITULO "/ ANTECEDENTES DE LA NIC 230COSTOS POR PRÉSTAMOS)))))))))))))))1 1.1.
Antecedentes Nivel Internacional.................................................................. 5
1.1.1 Objetivo de la NIC 23 – Costos por r!sta"os.............................................5 1.2 Antecedentes Nivel Nacional.............................................................................# 1.2.1 Conceptos de a$toridades colo"bianas sobre convergencia de la NIC 23% Costos por r!sta"os...........................................................................................#
IV) CAPITULO 2/ IMPACTO ECONMICO DE LA NIC 23 0 COSTOS POR PRÉSTAMOS) ) 2.2 Características generales de los s$bsectores econ&"icos "'s s$sceptibles a i"pactos por la NIC 23–Costos por r!sta"os........................................................( 2.2.1 )$bsectores econ&"icos con "a*ores i"pactos con la aplicaci&n de la NIC 23..................................... .............................. ...................................................... ( 2.2.2 )$bsectores econ&"icos de sector )ervicios+.............................................( 2.2.3 I"pacto de la NIC 23% costos de pr!sta"os en el sector )ervicios...........1,
V) CAPITULO 3/ ANALISIS DEL SUBSECTOR TURISMO)))))))))))))))))))))))))))))))))))))))))))))))))))))"" 3.1 Características específcas del t$ris"o en Colo"bia.......................................11 3.1.1 Indicadores -con&"icos............................................................................11 3.2 lantea"iento del proble"a e ip&tesis.........................................................13
VI) CONCLUSIONES)))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))". V) BIBLIOGRAFIA))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))"1
2
I.
INTRODUCCIÓN
E' & 45$%&6$ & (57'68$597%+:' & 6+6(&97 %$'(7;& %$$9;+7'$ <*& =&'>79$6 (57;7?7'$ ;7?$ & &%5&($ 2#.@ & "@@3 <*&7' 7*'76 *76 &' 7 +94&9&'(7%+:' & 76 '$5976 (&'+&'$ &' %*&'(7 & 5*4$ 7 <*& 6& 4&5(&'&%&, 6+ 6& ($97' 76 NIIF & 8$597 4&'7 $ '$, %$9$ &6 & %76$ & 7 NIC 23 67;+&'$ <*& &' 7 +'8$597%+:' %$'(7;& (7'($ &' 7 '$597 $%7 %$9$ &' 7 +'(&5'7%+$'7, 45&$9+'7 7 (576475&'%+7 %$945&'6+;++7, =&57%+7 &'(5& $(576 %*7+7&6)
P757 & 7=7'%& &' 7 74+%7%+:' & 7 '$597 NIC 23, +'+%+75&9$6 9$6(57'$ 7 %757%(&5>6(+%76 96 +94$5(7'(&6 & 7 '$597 7 74+%75, 6* $;?&(+=$ 7%7'%&, 7 +*7 <*& 76 9$+8+%7%+$'&6 <*& 7 (&'+$ 7 %$'=&56+:' & 7 '$597 &' '*&6(5$ 47>6, 7 (57=6 & %$'%&4($ &9+(+$6 4$5 $6 $57'+69$6 & %$'(5$ 74+%7;&6 %$' & 8+' & &6%75&%&5 7*'76 +'<*+&(*&6 <*& 7' 6*5+$ 7 5&64&%($)
P$5 $(57 475(& %$' & '+9$ & %$'(&(*7+75 7 '$597 %$' '*&6(57 &%$'$9>7, 75&9$6 *'7 ;5&=& &6%5+4%+:' & 3 & $6 6&%($5&6 &%$':9+%$6 %$$9;+7'$6 <*& 96 +'8*&'%+7 7 (&'+$ &' & PIB *57'(& $6 H(+9$6 7$ &' &64&%+7 &' & 7$ 2!"1J 8+'79&'(& ($975&9$6 *'$ & $6 6&%($5&6 &%$':9+%$6 (57;7?7$6 &4+%75&9$6 %$9$ 7 74+%7%+:' & 7 '$597 6&5 $ '$ (576%&'&'(7 &' & 97'&?$ & $6 456(79$6 4757 *'$ & $6 6*;6&%($5&6, & +947%($ 4$6+(+=$ $ '&7(+=$ &' 6* +94&9&'(7%+:')
3
II.
OBJETIVOS
Objetico general D&6%*;5+5 $6 %$94$'&'(&6 45+'%+47&6 & 7 NIC 23 4757 49&6 &' C$$9;+7, 6*6 +8&5&'%+76 %$' 5&64&%($ 7 7 '$597 $%7, (&'+&'$ &' %*&'(7 7 &%$'$9>7 & +947%($ <*& &6(7 (57&5>7 7 '*&6(5$ 6+6(&97 7%(*7 %$'(7;&
Objetivo e!ec"#ico. D75 7 %$'$%&5 $6 7'(&%&&'(&6 & 7%7'%& & 7 NIC 23 4757 &6(75 97(&5+7+75 7 74+%7%+:' & 7 '$597 &' C$$9;+7, 7 +*7 <*& 7*'$6 %$'%&4($6 <*& 7' 7%757$ 7 +94&9&'(7%+:' & 76 '$597 4757 76 P9&6 I&'(+8+%75 76 %757%(&5>6(+%76 &'&57&6 & 7 &%$'$9>7 %$$9;+7'7, 7 (57=6 & 7*'$6 6&%($5&6 &%$':9+%$6 5&%$'$%+&'$ 6* 475(+%+47%+:' &' & PIB) A'7+75 7 +94+%7%+:' & 7 NIC 23 &' & 6&%($5 6&5=+%+$6 (*5>6(+%$6 (&'+&'$ &' %*&'(7 6* +94$5(7'%+7 &' 7 &%$'$9>7 %$$9;+7'7 7 +*7 <*& & 47'(&79+&'($ & 45$;&9(+%7 &%$':9+%7 8+'7'%+&57 <*& =+=& &6(& 6&%($5 &' C$$9;+7)
.
III. CA$ITULO %& ANTECEDENTES DE LA NIC '()COSTOS $OR $R*STA+OS %.%.
Antece,ente Nivel Internacional
%.%.% Objetivo ,e la NIC '( ) Coto !or $r-tao/ P5&6%5+;+5 $ 6&775 & (57(79+&'($ %$'(7;& 4757 $6 %$6($6 & 456(79$6) E6(7 N$597 &'&579&'(& 5&<*+&5& 7 %$'6+&57%+:' +'9&+7(7 %$9$ 76($6 & $6 %$6($6 & 456(79$6) S+' &9;75$, 7 %74+(7+7%+:' & $6 %$6($6 & 456(79$6 +'%*55+$6 *57'(& 7 7<*+6+%+:', %$'6(5*%%+:' $ 45$*%%+:' & *' 7%(+=$ %7+8+%7;& 6& %$'6+&57 %$9$ 97$5 %$6($ & 7%(+=$)
L$6 %$6($6 4$5 456(79$ +'%*55+$6 &' 7 7<*+6+%+:', %$'6(5*%%+:' $ 45$*%%+:' & *' 7%(+=$ 74($J (7&6 %$9$ +'(&5&6&6, %$9+6+$'&6 & 7 &'(+7 * $(5$6 %$6($6, 8$597' 475(& & %$6($ & +%$ 7%(+=$, &6 &%+5, 6& %74+(7+75' 7 %$6($ & 7%(+=$) L$6 &96 %$6($6 4$5 456(79$6 6&5' 76($6 & 4&5+$$)
%.%.' Alcance ,e la NIC '() Coto !or $r-tao& E6(7 '$597 6& 74+%757 4$5 76 &'(+7&6 &' 7 %$'(7;++7%+:' & $6 %$6($6 4$5 456(79$6) N$ 74+%7/ a/ A $6 %$6($6, &8&%(+=$ $ +94*(7$, & 47(5+9$'+$ +'%*+$ & %74+(7 45&8&5&'(& '$ %76+8+%7$ %$9$ 476+=$) b/ N$ 6& 5&<*+&5& 7 74+%7%+:' & &6(7 N$597 7 $6 %$6($6 4$5 45&6(79$6 7(5+;*+;&6 7 7 7<*+6+%+:', %$'6(5*%%+:' $ 45$*%%+:'/ 7%(+=$6 9&+$6 7 =7$5 57$'7;&6, *' &?&94$ & 7%(+=$ ;+$:+%$ &'(5$ & 7%7'%& 7 NIC ." agricultura, $ +'=&'(75+$6 97'*87%(*57$6 $ 45$*%+$6 &' 57'&6 =$H9&'&6 & 8$597 5&4&(+(+=7)
%.%.( L"nea ,e tie!o !roceo ,e reg0laci1n NIC '()Coto !or $r-tao -l IA)/ e"iti& la NIC 23 revisada donde eli"ino la opci&n de )e debe aplicar a los -stados 0inancieros $e abar$en ejercicios a partir del 1 )e e"iti& la NIC 23Capitaliaci&n de Costos por r!sta"os en "aro de 1(4
1984
1993
1995
2001
-l Consejo dela Nor"as Internacionales de IA)/ adopto NIC 23 -l Co"it! de Nor"as Internacionales de Con tabilidad e"ite NIC 23Costos NII0 porco"o r!sta"os la Contabilidad Agric$lt$ra+ la c$al s$stit$*e lantas rod$ctoras la NICla23 Capi *l
1
20ente& E7;$57%+:' 45$4+7
%.' Antece,ente Nivel Nacional %.'.% Conce!to ,e a0tori,a,e colobiana obre convergencia ,e la NIC '(3 Coto !or $r-tao E C$'6&?$ T%'+%$ & 7 C$'(7*5>7 PH;+%7 KCTCP, &6 *' $57'+69$ &'%757$ & 7 $5+&'(7%+:' '$597+7%+:' (%'+%7 ;7?$ '$5976 %$'(7;&6, & +'8$597%+:' 8+'7'%+&57 & 76&*579+&'($ & 7 +'8$597%+:', <*& 5&*7' 7 76 4&56$'76 '7(*57&6 ?*5>+%76 6&H' 6&7 & %76$J 7 $6 %$'(7$5&6 &96 4&56$'76 &'%7576 & 7 &7;$57%+:' & &6(7$6 8+'7'%+&5$6, %$' & 8+' & 5&*75$ 7%+7 7 %$'=&5&'%+7 %$' $6 &6('75&6 +'(&5'7%+$'7&6)
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E' & 45578$ 21)2 6&%%+:' 21 & 7 NIIF 4757 PYMES, 6& +'+%7 <*& $6 %$6($6 4$5 456(79$6 6& 5&%$'$%&5' %$9$ *' 76($, &' & 4&5+$$ <*& +'%*55& &' &$6) P757 *'7 &945&67 4&5(&'&%+&'(& 7 5*4$ 2, &6($6 %$6($6 '$ 6$' 6*6%&4(+;&6 & %74+(7+7%+:') L$6 %$6($6 4$5 456(79$6 6& &6755$75$' %$' & 8+' & +8&5&'%+75 $6 %$6($6 8+'7'%+&5$6 & $6 &96 %$6($6 <*& 6& &'&57' &' $6 7%(+=$6 &' %$'6(5*%%+:')
D& 7%*&5$ 7 45578$ 21)2 6&%%+:' 21 & 7 NIIF 4757 PYMES, 76 &'(+7&6 4&5(&'&%+&'(&6 7 5*4$ " <*+&'&6 &6(' $;+776 7 74+%75 & 7'&$ (%'+%$ & &%5&($ 2. & 2!"2 9$+8+%7%+$'&6 & L76 NIIF 4&'76J &6(76 4$5' %74+(7+75 $6 %$6($6 4$5 45&6(79$6 6&H' $ '$597$ 4$5 7 NIC 23)
L$6 %$6($6 4$5 456(79$6, 6$' $6 +'(&5&6&6 ($$6 7<*&$6 &' <*& 7 +'%*55+$ 7 &945&67 <*& &6(' 5&7%+$'7$6 %$' $6 8$'$6 <*& 6& 7' ($97$ 45&6(7$6, &'(5& &$6/ G76($6 4$5 +'(&5&6&6 %7%*7$6 %$9$ $ &6%5+;& 7 S&%%+:' "" Instrumentos Financieros Básicos, %7576 8+'7'%+&576 5&64&%($ 7 755&'79+&'($6 8+'7'%+&5$6 S&%%+:' 2! Arrendamientos 76 +8&5&'%+76 & %79;+$ & 456(79$6 ($97$6 &' 9$'&7 &(57'?&57 %*7'$ 77 7?*6(&6 & %79;+$ &' %$6($6 4$5 +'(&5&6&6)
D& 7%*&5$ 7 7 %$'=&5&'%+7 <*& 6& 7 (&'+$ &' C$$9;+7 %$' 7 74+%7%+:' & 76 NIIF, 6& 7 (57(7$ & $57'+75 *'+8+%75 $6 %5+(&5+$6 & 45&4757%+:' 45&6&'(7%+:' & 7 +'8$597%+:' 8+'7'%+&57 & 76 &945&676) E' C$$9;+7, & C$'6&?$ & C$'(7*5>7 PH;+%7 CTCP, &9+(& %$9&'(75+$6 & 76 '$5976, %*7'$ 6& &45&67' +'<*+&(*&6)
#
E' 7 '$597 $%7 %$$9;+7'7 &6 4&59+(+$ %74+(7+75 $6 %$6($6 +'%*55+$6 &' 456(79$6 4757 7 7<*+6+%+:' & 7%(+=$6J 6+' &9;75$ &' 7 74+%7%+:' & 7 NIC 23 4757 PYMES, 6& 7%757 <*& $6 %$6($6 4$5 456(79$6 6& ($9757' %$9$ *' 76($, $ <*& +'+%7 <*& '$ 6$' 6*6%&4(+;&6 & %74+(7+7%+:', 6+& 945& %*7'$ 7 &945&67 4&5(&'&%7 7 5*4$ 2) D& &6(7 8$597 6& +947%(7 '&7(+=79&'(& $6 &6(7$6 8+'7'%+&5$6, 4*&6 7 7*9&'(75 & 76($, 6& 9+'+9+7 7 *(++7 & &?&5%+%+$) L$ <*& &6 87=$57;& 4757 76 &945&676 & 5*4$ ", 7 <*& '$ +69+'*& 6* *(++7 & &?&5%+%+$, 7*9&'(7 & 7%(+=$ 45$4+&7, 47'(7 &<*+4$)
IV. CA$ITULO '& I+$ACTO ECONÓ+ICO DE LA NIC '( ) COSTOS $OR $R*STA+OS '.% Caracter"tica generale ,e la econo"a en Colobia C$$9;+7 ;767 6* &%$'$9>7 &' 7 45$*%%+:' & ;+&'&6 45+975+$6 6+&'$ & 45$4+$ 47>6 6* 97$5 &97'7'(&) C$9$ $ &6%5+;& 7 4ra#ica %. C&5%7 & 2 & ($(7 & 7 &97'7 &6 & %$'6*9$ +'(&5'$ & 7 %*7 $6 $75&6 %$$9;+7'$6 475(+%+47' &' *' #.) L7 &4$5(7%+:' & 4&(5:&$ %$'6(+(*& *'7 +94$5(7'(& 8*&'(& & +'5&6$6 &6 794+79&'(& 5&%$'$%+7 4$5 6* &<*+6+($ %78) S+' &9;75$, 6* 45+'%+47 475(+%+47%+:' &%$':9+%7 6& &'%*&'(57 &' & 6&%($5 8+'7'%+&5$ K2! & ($(7 & 7 &%$'$9>7 6&5=+%+$6 K"1) E 6&%($5 +'*6(5+7 (79;+' %*&'(7 %$' *'7 794+7 5&64$'67;++7 K"!
4ra#ica %. Composición del PIB Colombiano por demanda segundo trimestre de 2015
Revita Dinero5 #0ente DANE.
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Sector agro!ec0ario& E6 & 6&%($5 <*& $;(+&'& & 45$*%($ & 6*6 7%(+=+7&6 +5&%(79&'(& & 7 '7(*57&7, 6+' '+'H' 45$%&6$ & (57'68$597%+:') D&'(5$ & &6(& 6&%($5 6& &'%*&'(57' 7 75+%*(*57, 7 7'7&5>7, 7 6+=+%*(*57, 7 %77 7 4&6%7) N$ 6& +'%*&' &'(5$ & &6(& 6&%($5 7 7 9+'&5>7 7 7 &(57%%+:' & 4&(5:&$, 76 %*7&6 6& %$'6+&57' 475(& & 6&%($5 +'*6(5+7) D& $6 6&%($5&6 96 +94$5(7'(&6 4757 7 &%$'$9>7 %$$9;+7'7, 6+' &9;75$, & $6 96 &6%*+7$6) E 6&%($5 75$4&%*75+$ 7 45&6&'(7$ ;7?$6 '+=&&6 & %5&%+9+&'($ 5&64&%($ 7 45$9&+$ '7%+$'7, 4*&6 *57'(& & 4&5+$$ 2!"!-2!". %5&%+: &' 45$9&+$ 2,, 85&'(& 7 ., & 7 &%$'$9>7 '7%+$'7 KS*4&5+'(&'&'%+7 & S$%+&7&6, 2!"1) R&45&6&'(7 *' 4$%$ 96 & # 5&64&%($ 7 PIB %$$9;+7'$) L79&'(7;&9&'(& 45&6&'(7 57=&6 87&'%+7 &' %*7'($ 7 (&%'$$>7 &;+$ 7 &64779+&'($ 8$5$6$ & $6 %794&6+'$6 $%76+$'7$ 4$5 7 =+$&'%+7 &' '*&6(5$6 %794$6, &6 *' 6&%($5 +94$5(7'(&, 4&5$ &6%*+7$)
Sector inero 6 energ-tico& L7975&9$6 6&%($5 9+'&5$ &'&5(+%$ '$ 6$79&'(& 7 7 &4$(7%+:' & 9+'76 %7'(&576 & 76 %*&'(76 '7%+$'7&6, 6+'$ 7<*&76 7%(+=+7&6 <*& (+&'&' <*& =&5 %$' 7 &'&5>7 %$9$ 7 &'&57%+:', (57'69+6+:' +6(5+;*%+:' & &'&5>7 &%(5+%7, 76 $9+%++75+$ 7 5&8+'7%+:' & +5$%75;*5$6) C$945&'& & ,32 & PIB %$$9;+7'$ ?*&7 *' 474& +94$5(7'(& &' 76 &4$5(7%+$'&6, 7 +'=&56+:' &(57'?&57, $6 +94*&6($6 & &94&$) L79&'(7;&9&'(& &' $6 H(+9$6 7$6 6(& 6&%($5 6& 7 =+6($ *579&'(& $4&7$ 4$5 57:' & 7 ;7?7 & 45&%+$6 & %5*$, %*7 %7>7 ;$5&7 & 1! &' & 2!"1 &: 7 45&%+$6 +'8&5+$5&6 7 $6 & 2)!!! 4&6$6 C$$9;+7'$6)
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•
Sector coercial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ector In,0trial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
Sector Servicio& I'%*& ($76 7<*&76 7%(+=+7&6 <*& '$ 45$*%&' *'7 9&5%7'%>7 &' 6>, 4&5$ <*& 6$' '&%&675+76 4757 & 8*'%+$'79+&'($ & 7 &%$'$9>7) C$9$ &?&94$6 & &$ (&'&9$6 & %$9&5%+$,
$6 5&6(7*57'(&6, $6 $(&&6, & (57'64$5(&, $6 6&5=+%+$6 8+'7'%+&5$6, 76 %$9*'+%7%+$'&6, $6 6&5=+%+$6 & &*%7%+:', $6 6&5=+%+$6 45$8&6+$'7&6, & G$;+&5'$, &(%) E6($6 &' %$'?*'($ 74$5(7' 96 & 11 & ($(7, 45+'%+479&'(& $6 6&5=+%+$6 8+'7'%+&5$6 K"@,# $6 6&5=+%+$6 6$%+7&6, 4&56$'7&6 %$9*'7&6 K"1,31, &6($6 H(+9$6 +'%*&' &*%7%+:', 67*, &8&'67, &'(5& $(5$6)
4ra#ica ' Composición del PIB Colombiano segundo trimestre 2015 Oferta
Revita Dinero5 #0ente DANE.
'.' Caracter"tica generale ,e lo 0bectore econ1ico 7 0ce!tible a i!acto !or la NIC '()Coto !or $r-tao
'.'.% S0bectore econ1ico con a6ore i!acto con la a!licaci1n ,e la NIC '(
@
L7 &%$':9+%7 C$$9;+7'7 6& 7 ;767$ 45+'%+479&'(& 4$5 7 %$9&5%+7+7%+:' & 97(&5+76 45+976 45$*%($6 7+9&'(+%+$6, 6+' &9;75$, & 6&%($5 sericios 7 ($97$ 57' 8*&57 &', (7' 6$$ 4757 & 2!"1, ($9$ & 11 & PIB, 45+'%+479&'(& $6 6&5=+%+$6 8+'7'%+&5$6 $6 6&5=+%+$6 6$%+7&6, 4&56$'7&6 %$9*'7&6, $6 %*7&6 +'%*&' &*%7%+:', 67*, &8&'67 &'(5& $(5$6)
'.'.' S0bectore econ1ico ,e ector Servicio& L$6 6*;6&%($5&6 8*'79&'(7&6 6$'/ A9+'+6(57%+:' & &6(7$ F+'7'%+&5$6/ 6&*5$6, ;7'%$6, ;$67, 76&6$579+&'($ 8+'7'%+&5$ &(%) C$9&5%+$/ 7 4$5 97$5 9&'$5, %$9&5%+$ +'(&5'7%+$'7 &(%) T57'64$5(& T*5+69$ O%+$/ 5&6(7*57'(&6, 9H6+%7, 57+$, (&&=+6+:' %+'& E*%7%+:' &4$5(& A6&6$579+&'($ ?*5>+%$ &7 I'8$59(+%7 (&%'$$>7 C*+7$6 4&56$'7&6 & 67* C*+7$6 & $75 • • • • • • • • • • •
'.'.( I!acto ,e la NIC '(3 coto ,e !r-tao en el ector Servicio E +947%($ & 7 74+%7%+:' & 7 '$597 NIC 23 '$ 6$$ 74+%7 4757 &6(& 6&%($5, 6+' *75 7 *76 ($$6 $6 6&%($5&6 6& =&' 78&%(76 &' 7 9&+7 & 6* '&%&6+7 & 7<*+5+5 $;+7%+$'&6 8+'7'%+&576 4757 7 %$9457 & 7%(+=$6, 76 &945&676 PYMES 6& 78&%(7' 7 '$ 4$&5 (&'&5 &6(& ;&'&8+%+$)
L$ 7'(&5+$5 <*+&5& &%+5 <*& 76 &945&676 57'&6, <*& %*94&' $6 5&<*+6+($6 4757 74+%75 76 NIF 4&'76, 4*&&' %74+(7+75 $6 %$6($6 4$5 456(79$6, $ <*& 7*9&'(75>7 6* %74+(7 6& =&5>7 5&8&?7$ &' 6* ;77'%& &'&57) E' (7'($, 76 49&6 '$ 4$5>7' %74+(7+75 &6($6 456(79$6 (&'5>7' <*& 5&%$'$%&5$ %$9$ *' 76($, $ <*& (79;+' 6& =&5>7 5&8&?7$ &' 6* ;77'%& &'&57)
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
"!
4&<*&76 '$ 4$5' %74+(7+75 7<*&$6 %$6($6 4$5 456(79$6 (&'5' <*& %$'(75$6 %$9$ *' %$6($ K$ 76($ &' 6*6 &'(7$6 & 5&6*(7$6 (&'+&'$ *' +947%($ '&7(+=$ &' 6* 5&6*(7$ 8+'7 & &?&5%+%+$)
""
V. CA$ITULO (& ANALISIS DEL SUBSECTOR TURIS+O
(.% Caracter"tica e!ec"#ica ,el t0rio en Colobia (.%.% In,ica,ore Econ1ico $rinci!ale regione ,on,e e concentra el t0rio C$$9;+7 6& %7(7$7 %$9$ *' 47>6 <*& 4*&& $85&%&5 =75+&7 & &6(+'$6 (*5>6(+%$6, &;+$ 7 6* ;+$+=&56+7 '7(*57 %*(*57) P$5 $ (7'($, &' ($76 76 5&+$'&6 6& 4*&& +685*(75 & 57'&6 6+(+$6 (*5>6(+%$6/ •
•
•
•
•
Regi1n caribe& *75&6 %$9$ & %&'(5$ +6(:5+%$ & M$94$, 76 4757+6+7%76 4776 & T75$'7 & 4*&5($, 76 8$5(7&76 & %$'?*'($ 9$'*9&'(7 & C75(7&'7) Regi1n An,ina/ 47+67?& %*(*57 & &?& %78&(&5$, $6 475<*&6 75<*&$:+%$6 & T+&557&'(5$ S7' A*6(>' 7*'76 & 76 %+*7&6 96 57'&6 9$&5'76 & C$$9;+7) Regi1n $ac"#ica/ P75<*& N7%+$'7 N7(*57 & $6 7(>$6, 5&%+;& ($$6 $6 7$6 76 9+57%+$'&6 & 7 ;7&'7 ?$5$;77 (+&'& *'7 & 76 6&=76 (5$4+%7&6 9&?$5 %$'6&5=776 & 9*'$) Regi1n Orino80"a/ =76($6 7'$6 $5+&'(7&6, & P75<*& N7(*57 E T*4755$ C7$ C5+6(7&6, (79;+' %$'$%+$ %$9$ & 5>$ & $6 %+'%$ %$$5&6) Regi1n Aa91nica/ $6 4757?&6 96 &64&%(7%*75&6 & 7 6&=7 & A97$'76, %$9$ 7 R&6&5=7 N7(*57 &+%$'+7 7*'$6 8579&'($6 & 5>$ 96 %7*7$6$ & 9*'$)
Taa:o& canti,a, ,e e!rea gran,e 6 !6e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
"2
$artici!aci1n en el $ro,0cto Interno Br0to $IB P757 & 45+9&5 (5+9&6(5& & 7$ 2!"# &'&5$-975$, & PIB & 6&%($5 %$9&5%+$, 5&4757%+:', 5&6(7*57'(&6 $(&&6J $'& &6( +'%*+$ & 6*;6&%($5 (*5+69$, 7*9&'($ &' *' 2)J 5&64&%($ 7 9+69$ 4&5+$$ & 7$ +'9&+7(79&'(& 7'(&5+$5) L7 475(+%+47%+:' & $6 6&5=+%+$6 & $(&&6, 5&6(7*57'(&6 ;75&6 8*& & 3)2, 6+' &9;75$ %$94757$ %$' & 7$ 2!"1, (*=$ *'7 +69+'*%+:' & !,@
Nivel ,e i!ortacione 6 e;!ortacione T0rio e;tranjero en Colobia& E' & 45+9&5 (5+9&6(5& & 7$ 2!"# &'&5$-975$, 6& 5&+6(5: *'7 &77 ($(7 & &(57'?&5$6 %.<=<.('% =+7?&5$6J 1@)@23 =+7?&5$6 9&'$6 &' %$94757%+:' %$' & 9+69$ 4&5+$$ & 7$ 2!"1) Sali,a ,e colobiano al e;terior& P757 & 45+9&5 (5+9&6(5& & 2!"#, 7 67+7 & %$$9;+7'$6 7%+7 & &(&5+$5 +69+'*$ &' *' )@ 5&64&%($ 7 9+69$ 4&5+$$ & 7$ +'9&+7(79&'(& 7'(&5+$5, >%<.(=? %$$9;+7'$6 =+7?75$' 7 &(&5+$5 &' &6($6 9&6&6)
Nivel ,e !retaci1n ,e ervicio E' & 45+9&5 (5+9&6(5& & 2!"#, C$$9;+7 5&%+;+: 7 %.<<=<.('% =+7?&5$6, & $6 %*7&6 & 97$5 4$5%&'(7?& & =+6+(7'(&6 45$=+&'&' & A95+%7) P757 & 7$ 2!"1 C$$9;+7 5&+6(5$ 7 &'(577 & ?.??=.<
In,ica,ore #inanciero P5$;&976 $ %747%+7&6 & 6&%($5 4757 &&=75 6* '+=& & 7%(+=$6,
%747%+7 & &'&*79+&'($, &'&57%+:' & *(++7&6, %747%+7 45$*%(+=7/ E (*5+69$ &' C$$9;+7, &6 & 57' +94$5(7'%+7 7 <*& %*7'(7 4$5 5&7$ & 7 &59$67 ;+$+=&56+7, *'7 %747%+7 +945&6+$'7'(& 4757 <*& %77 &945&67 <*& $ %$94$'& %5&%7, =7+'$6& 76> & 6*6 7(57%(+=$6) S+' &9;75$, 7 (57=6 & $6 7$6, 7*'76 & 76 5&+$'&6 & 47>6 6$' 4$%$ 7(57%(+=76 &;+$ <*& C$$9;+7 7 6+$ %7(7$7$ 4$5 $6 7%$'(&%+9+&'($6 & (&55$5+69$, &+'%*&'%+7 & +'6&*5+7, $ <*& 7 +69+'*+$ 6* &'&57%+:' & *(++7&6 & +'%5&9&'($ & 6*6 7%(+=$6) P757 %+(75 *' &?&94$, 7 5&+:' 47%>8+%7, *'7 & 76 5&+$'&6 96 ;+$+=&5676 & 47'&(7, %$' 7($6 '+=&&6 & &'&9+69$ 45$4$5%+$'&6 9* 7(76 &' 'H9&5$ & &64&%+&6 4$5 9&(5$ %*757$) S+' &9;75$, 4$%$ =+6+(77 4$5 $6 7($6 '+=&&6 & 4$;5&7 &+'%*&'%+7) P$5 (7'($ 4757 &&=75 & '+=& & 6&5=+%+$ &' C$$9;+7 4$5 (7'($ 6* &%$'$9>7, '&%&6+(79$6 *' $;+&5'$ <*& &&=& 76 757'(>76 & 6&*5+7 & $6 =+6+(7'(&6 5&6+&'(&6) "3
L7 %747%+7 & 6&5=+%+$ 6& 9&?$57 %$' &*%7%+:', K& 6&5=+%+$ &6( ;767$ &' +&76 <*& 9&?$5&' & '+=& & =+7 $ 74$5(&' *'7 &4&5+&'%+7 +'$=+7;& 4757 +685*(75J 4&5$ '$ ($$ 7 6+$ '&7(+=$, 7 <*& (&'&5 &' %*&'(7 & 7*9&'($ & =+6+(7'(&6 <*& 6& &=+&'%+$ & 7$ 7'(&5+$5, *' .). 4$5 $ (7'($ 6& %5&& <*& $6 +'5&6$6 4$5 (*5+69$ &6& *&$ 7 6+(*7%+:' &%$':9+%$8+'7'%+&57 & 6*;6&%($5 9&?$5& %$' & 476$ & (+&94$)
(.' $lanteaiento ,el !roblea e @i!1tei E' 7 7%(*7+7 9*%76 4&56$'76 =+'%*776 7 9*'$ & (*5+69$J &945&675+$6 &5&'(&6, *&$6 & &945&676 (*5>6(+%76 (+&'&' 7 4&'675 <*& '$ 6& 4*&& %$94&(+5 %$' *' 57'& & 6&%($5/ %$' *'7 %7&'7 +'(&5'7%+$'7 & $(&&6, & 5&6(7*57'(&6, & 7(57%%+$'&6, & (+&'76 &' &'&57) M*%$6 &945&'&$5&6 & 4&<*&76 &945&676 (*5>6(+%76 6*&&' &55:'&79&'(& %$9475756& %$' 76 57'&6 &945&676) P+&5&' 9*%$ (+&94$ 9+57'$ 4&'67'$ %:9$ 6&5 %$94&(+(+=$6 85&'(& 7 &$6) E' &6(& $5&' & +&76, 7 97$5 475(& & 76 &945&676 &+%76 7 (*5+69$ %$55&64$'&' 7 5*4$ II $ &945&676 P9&6, <*& %$' 7 74+%7%+:' & 7 NIC 23, !"#os costos por pr$stamos %ue sean directamente atribuibles a la ad%uisición& construcción o producción de un actio apto forman parte del costo de dic'os actios( #os demás costos por pr$stamos se reconocen como gastos( "resumen t$cnico )IC 2*+ 7 '$ 74+%75 76 N$5976 +'(&5'7%+$'&6 4&'76, '$ 6& =& ;&'&%+$ &
$6 %$6($6 +'%*55+$6) E6 7> $'& 6*5& 7 *7, P$5 <* 76 &945&676 P9&6 '$ 4*&&' %74+(7+75 $6 %$6($6 4$5 456(79$6 E6 +94$5(7'(& 7%7575 <*& $6 %$6($6 %74+(7+7;& 4$5 456(79$6 6$' H'+%79&'(& $6 7<*+5+$6 4757 7 %$9457, %$'6(5*%%+:' $ 45$*%%+:' & 7%(+=$6 74($6, &'(&'+&'$ <*& &6($6 6$' $ <*& 5&<*+&5&' *' 4&5+$$ & 45&4757%+:' 7'(&6 & &6(75 +6($6 4757 6* *6$ $ =&'(7, %$9$ &' & %76$ & 7 97<*+'75+7 &' %*56$, +'=&'(75+$ &' (5'6+($ &(%) P&5$ '$ 6$$ 7 %$945$;7%+:' & <*& 7 %$9457 6&7 *' 7%(+=$ 74($ '$6 7 =>7 +;5& 4757 ($975 %$9$ *' 97$5 =7$5 & 9+69$, (79;+' &;& &9$6(575 6* 45$;7;++7 &'&575 ;&'&8+%+$6 &%$':9+%$6 8*(*5$6 4757 7 &945&67 <*& 7 6* =& &6($6 6&7' 9&+;&, 7&96 6+ & 45&6(79$6 &6 &' 9$'&7 &(57'?&57 7%& 96 %$94+%77 7 9&+%+:', P$5 &6($ &6 4$6+;& <*& %$9$ $ +%& & D$%($5 E9*'$ F:5&, &64&%+7+6(7 &' NIIF, ",l beneficio obtenido por la capitali-ación no compensa el costo %ue se re%uiere para medirlo.
".
VI. CONCLUSIONES A (57=6 & &6(& 45$&%($ +'=&6(+7(+=$, $579$6 &6%*;5+5 76 45+'%+47&6 %757%(&5>6(+%76 & 7 +94&9&'(7%+:' & 7 NIC 23 %$6($6 & $6 456(79$6 &' & 97'&?$ & 7 %$'(7;++7 %$$9;+7'7, %$'$%+&'$ 7 (57'6+%+:' <*& 7 (&'+$ 7 74+%7%+:' & 7 '$597, 7 +*7 <*& $6 +8&5&'(& %$'%&4($ &9+(+$6 4$5 $6 $57'+69$6 & %$'(5$, 4$5 $(57 475(& ($97'$ %$9$ ;76& $6 45+'%+47&6 6&%($5&6 &%$':9+%$6 %$$9;+7'$6 %$'6&*+9$6 +&'(+8+%75 <*& 7 4&675 <*& 6* 475(+%+47%+:' &' '*&6(57 &%$'$9>7 '$ &6 7 9+697, 7 +94&9&'(7%+:' & 7 '$597 &4&'& H'+%79&'(& & 7 &6(+'7%+:' & $6 5&%*56$6 $;(&'+$6 7 (57=6 & 456(79$6)
L7 57' 45$;&9(+%7 7 (57;7?75 7 NIC 23, &' 7 +94&9&'(7%+:' & 7 '$597 &' 76 &945&676 & & 5*4$ II P9&6, & +'(&55$7'(& &6, P$5 <* 76 &945&676 P9&6 '$ 4*&&' %74+(7+75 $6 %$6($6 4$5 456(79$6) A*'<*& 7 6+94& +'64&%%+:' 76 &945&676 P9&6 6& 4&5?*+%7' 7 '$ 74+%75 7 '$597, 7 %$94&?+7 & 9&+%+:' %$945$;7%+:' & $6 %$6($6, 7%& <*& 7 +94&9&'(7%+:' 5&<*+&57 & *' (57;7?$ 9+'*%+$6$ &7*6(+=$ <*& %$94757$ %$' $6 ;&'&8+%+$6 8*(*5$6 4$5 7 %74+(7+7%+:' '$ & 5&6*(7 87=$57;& 7 7 &945&67) B7?$ '*&6(5$ %5+(&5+$, %$'6+&579$6 <*& 7 +94&9&'(7%+:' & 7 NIC 23, (57& %$'6+$ *' &67(& & 4&56$'7 7 9$9&'($ & %$'(5$75 7 %$55&%(7 +94&9&'(7%+:' &' & %76$ & 76 49&6 & ;&'&8+%+$ $;(&'+$ '$ %$94&'675>7 & %$6($ &' <*& (&'5>7 <*& +'%*55+5 7 &945&67J &' & %76$ 475(+%*75 & (*5+69$, 7 '$ (&'&5 &'(5$ & 6* 7%(+=+7 '$597 7 %$9457 & 7%(+=$6 74($6 '$6 &6+7 & 7 74+%7%+:' & 7 '$597 &' ($$ 9;+($
"1
V. BIBLIO4RA2IA IAS R&6*9&' (%'+%$ NIC 23 C$6($6 4$5 456(79$ K2!"2) ((4/WWW)+856)$5IFRS6D$%*9&'(6S47'+62!IAS2!7'2!IFRS62!PDF62!2!"2IAS 2!23)48 C$'6&?$ T%'+%$ & 7 C$'(7*5>7 PH;+%7 CTCP K2!"1) )ormas Internacionales de Información Financiera )IIF , & C$'6&?$ T%'+%$ & 7 C$'(7*5>7 PH;+%7) S+(+$ W&;/ ((4/WWW)%(%4)$=)%$ C$'6&?$ T%'+%$ & 7 C$'(7*5>7 PH;+%7 CTCP K2!"1) Concepto 250*/201/*00) &'&5$ 23, 2!"1, & C$'6&?$ T%'+%$ & C$'(7*5>7 PH;+%7) S+(+$ X&;/ ((4/WWW)%(%4)$=)%$%$'%&4($6)44 %$'%&4(+2!"1 C$'6&?$ T%'+%$ & 7 C$'(7*5>7 PH;+%7 CTCP K2!"1) Concepto 1/2015/1051) +%+&9;5& "!, 2!"1, & C$'6&?$ T%'+%$ & C$'(7*5>7 PH;+%7) S+(+$ X&;/ ((4/WWW)%(%4)$=)%$%$'%&4($6)44 %$'%&4(+2!"1 M+'+6(&5+$ & %$9&5%+$ E +'*6(5+7 T*5+69$, D&%5&($ 3!22 & 2 & +%+&9;5& & 2!"3 A%(*7>%&6&) C$9 NIC 23/ D&6$67'$ $6 C$6($6 4$5 P56(79$6, & "" & 8&;5&5$ & 2!"1, ($97$ &/ ((4/7%(*7+%&6&)%$97%(*7+72!"1!2""'+%-23-&6$67'$-$6-%$6($6-4$5-45&6(79$6 S*;&5&'%+7 C*(*57 & B7'%$ & 7 R&4H;+%7) K2!"1) 3ectores económicos) T$97$ &/ ((4/WWW);7'5&4%*(*57)$5;77=+5(*77*7&(75&76&%$'$9+76&%($5&6&%$'$9+%$6 R&=+6(7 +'&5$) K2!"1 4Cómo está compuesta la economa Colombiana6 4*;+%7$ & 2@!@2!"1( T$97$ &/ ((4/WWW)+'&5$)%$9&%$'$9+775(+%*$%$94$6+%+$'-&%$'$9+7-%$$9;+7'7-2!"12".!1. E'%$$9;+7) Análisis de los 3ectores en la ,conoma) K2!"#) T$97$ ((46/&'%$$9;+7)%$9&%$'$9+7&%$'$9+7%$$9;+7'77'7+6+6&$66&%($5&6&7&%$'$9+7
&/
R&=+6(7 +'&5$ el comercio impulsa la economa( P*;+%7$ & 2"!@2!"1T$97$ &/ ((4/WWW)+'&5$)%$9&%$'$9+775(+%*$&-(*5+69$-+94*67-&%$'$9+7-%$$9;+7 C$$9;+7)%$) K2!"1 7urismo en Colombia por regiones( & M75%7 C$$9;+7) S+(+$ W&; ((4/WWW)%$$9;+7)%$(*5+69$(*5+69$-4$5-5&+$'&6(*5+69$-&'-%$$9;+7-4$5-5&+$'&6)(9 D&475(79&'($ A9+'+6(57(+=$ N7%+$'7 & E6(7>6(+%7 DANE K2!"# Cuentas ,conómicas 7rimestrales PIB& información oferta I trimestre 2018& Boletn t$cnico( & D+5&%%+:' & D+8*6+:', M&5%7&$ C*(*57 E6(7>6(+%7 DANE) P*;+%7$ & "!!#2!"#) S+(+$ W&; ((4/WWW)7'&)$=)%$8+&6+'=&6(+7%+$'&6;$&(+'&64+;;$PIBI(5+9"#$8&5(7&97'7)48
"#
P5$%$$9;+7 K2!"# Informe 7,C !7urismo ,9tran:ero en Colombia+( & D+5&%%+:' & I'8$597%+:' C$9&5%+7 P5&%$$9;+'7) P*;+%7$ &' !12!"# S+(+$ W&; ((4/WWW)45$%$$9;+7)%$6+(&6&87*(8+&6+'8$59&(&%975$2!"#!)48 A%(*7+%&6&)%$9, ;esglo-ando los costos por pr$stamos& 4*;+%7$ &' 8&;5&5$ & 2!"") S+(+$ W&; ((4/7%(*7+%&6&)%$97%(*7+72!"1!2""'+%-23-&6$67'$-$6-%$6($6-4$5-45&6(79$6
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