INSTITUCION UNIVERSITARIA POLITECNICO GRANCOLOMBIANO
FACULTAD DE CIENCIAS ADMNISTRATIVAS, ECONOMICAS Y CONTABLES
CONTADURIA PÚBLICA
ESTUDIO DE LAS NORMAS INTERNACIONALES DE INFORMACION FINANCIERA FINANCI ERA APLICADAS A LAS CUENTAS CUE NTAS DEL PASIVO PASIVO Y PATRIMONIO PATRIMONIO
RODRÍGUEZ PÉREZ EDISSON LEONARDO SOLARTE LAME DIEGO FERNANDO VELASCO TORRES DANNA CAROLINA
CONTABILIDAD DE PASIVOS Y PATRIMONIO PRIMER CICLO 2015
SUAREZ ORTIZ NANCY
BOGOTA D.C. 20 DE NOVIEMBRE DE 2015
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INDICE
I. INTRODUCCION OBJETIVO GENERAL
3 4
OBJETIVOS ESPECIFICOS5
II.CAPITULO 1 SECCION 1 LINEA DE TIEMPO NIC 237 1.2 SECCION 2
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COMENTARIO COMENTARIO DE CONCEPTOS………………… CONCEPTOS…………………... ... …………………………………………………………..9 III CAPITULO SECCION 2………………………………………………………… 2…………………………… ……………………………………………………… ………………………………….1 ……….1 TABLA………..…………………………………………………………………………...11 2.2 SECCION 2.……………………………………………………… 2.………………………………………………………………………….12 ………………….12 IV CAPITULO SECCION 1………………………………………………………… 1…………………………… ……………………………………………….13 ………………….13 3.2 SECCION 2……………………………………………………… 2……………………………………………………………………………15 ……………………15 CONCLUSIONES………………………………………………………………………...18 BIBLIOGRAFIA…………………………………………………………………………...19
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OBETIVO GENERAL D&* & +%(%+!* '& &'#+&+#-( $! '& NIC 23 C%)% %* *@)&0% !( ( !+)%* $!)!*0#(&$% $! '& !+%(%0;& $!' &; +%( !' #( $! $!)!*0#(&* '& %#"'! *%"'!0>)#+& #(+%(#)!(+#& ! #0&+)% ! )#!(! '& (%*0& !( &'#+&+#-( $#+)&0#(&($% '& +%()*#"+#-( +%( '& 0!%*& $! '& $#/'&+#-( $! '& #(%*0&+#-( #(&(+#!*& & (#/!' #()!*(&+#%(&'.
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OBETIVOS ESPECIFICOS
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D&* & +%(%+!* '& &'#+&+#-( $! '& NIC 23 C%)% %* *@)&0% !( '& &+)#/#$&$! !+%(-0#+& $!' &; !(&)#,&($% !( !' !#0#!()% $&$% %* '& *#(+#&'! &)%*#$&$! $! +%()*%' /##'&(+#& +%( !' #( $! +%0*%"&* !' &'+&(+! !(!*&$% %* '& (%*0&. I$!()##+&* '& +&*&+)!*;)#+& $! '& !+%(%0;& +%'%0"#&(& !)&"'!+#!($% '& +!)#"#'#$&$ $! '% "!+)%*! &()! '& &'#+&+#-( $! '& NIC 23. R!+%(%+!* !' #0&+)% $! '& NIC 23 C%)% %* *@)&0% !( !' "!+)%* $! '& +%()*++#-( &'#+&($% #($#+&$%*! !+%(-0#+% #(&(+#!*% +%( !' #( $! $!)!*0#(&* (& *%"'!0>)#+& !( *% $! !(!*&* (& *!!)& &()#+#&$& $&($% +%0% *!')&$% '& +%**!+)& #0'!0!()&+#-( $! '& (%*0&.
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II. CAPÍTULO 1" ANTECEDENTES DE LA NORMA A TRABAAR 1.1 S#$$%&' 1" A'(#$#)#'(#* )#*)# #+ '%#+ %'(#-'$%/'+ NIC 23 COSTOS POR PRSTAMOS. S! )*&)& $! '% &)% ! #(+**! (& !0*!& %* !$#* ( *@)&0% %* !!0'% +&($% (% +%"*&( #()!*!! % +%0##%(! '% "&(+% !)& NIC (% $#+! +&($% %$!* +&#)&'#,&* !)% +%)% %* *@)&0% !( &$##+#%(! *%$++#-( % +%()*++#-( $! ( &+)#/%. T&0"#@( (% &"'& $! (% &+)#/% &)% '% +&'! %( &+)#/% ! !)>( !( *%+!% $! *%$++#-( % !)>( '#)% &*& % % /!()&.
A+$'$# S &'+&(+! ! &*& )%$& !0*!& ! )!(& +%)% %* *@)&0% !+!)% !0*!& ! )!(&( &+)#/% &)% 0!$#$% & /&'%* *&,%(&"'!. N% ! *!#!*! ! (& !()#$&$ &'#! !)& N%*0& & '% +%)% %* *@)&0% $#*!+)&0!()! &)*#"#"'! & '& &$##+#-( +%()*++#-( % *%$++#-( $! I(/!()&*#% ! !&( 0&(&+)*&$% % *%$+#$% $! +&'#!* %)*& %*0& !( *&($! +&()#$&$! $! %*0& *!!)#)#/&.
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•
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
C/4#'(-%/ )# +/* $/'$#(/* )# +* @(/-%))#* )# $/'(-/+ %>%+'$% $/' 4/%4$(/ #$/'&4%$/ #' + #$/'/4 )#+ *.
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
III CAPÍTULO" IMPACTO ECONMICO DE LA NORMA A TRABAAR 2.1. S#$$%&' 1" C-$(#-*(%$* >#'#-+#* )# + #$/'/4 $/+/48%' L& !+%(%0;& +%'%0"#&(& )#!(! +#0#!()% !( '& *%$++#-( $! "#!(! !*/#+#% $!' !+)%* *#0&*#% $!"#$% & '& *#!,& $! *!+*% (&)*&'! +%( '% +&'! +!()& '% +&' ! /! *!'!&$% !( !%*)&+#%(! +%0% !()! $! #(*!% (&+#%(&'!. P*%$+)% +%0% !' +&@ '& '%*! 0#(!*&'! !0!*&'$& !)*-'!% +&*"-( &( #$% *%$+)% ! &( $&$% '&* &' $!&**%''% $! '& !+%(%0;& $!"#$% & '& &')& $! #(/!*#-( %* &*)! $!' %"#!*(% !( )!+(%'%;& +%( !' #( $! $&* ( /&'%* &*!&$% & $#+% *%$+)% '& *%$++#-( $! $#+% "#!(! ! & /#)% &!+)&$& %* '& +%0!)!(+#&. P&*& !)! &?% 215 !' P*%$+)% I()!*(% B*)% & *!'!&$% '& *#(+#&'! !()! $! #(*!% $!' &; )!(#!($% !( +!()& !' &')% *&$% $! #0%*)&(+#& ! )#!(! !' *!+&$% $! )*#")% &*& !' !)&$% ! &*!& !' %*)&'!+#0#!()% !( !' !+)%* )!*+#&*#% +%**!%($#!()! &' >*!& $! !*/#+#% $! %)!'!*;& +%0(#+&+#%(! &; +%0% '& #(/!*#-( !( +%()*++#-( +&&$& %* '& !0!*!()! (!+!#$&$ $! +%0!(&+#-( %* '& "&& $!' !)*-'!% '& $#0#(+#-( $! %+#% +%0!*+#&'! !)*&(!*% %* '% +&' !' %"#!*(% ! & /#)% !( '& (!+!#$&$ $! %*)&'!+!* !)! )#% $! #($)*#& %0!()&* !' +%(0% $! "#!(! *%$+#$% #()!*(&0!()! $#0#(!($% +%)% %")&+'#,&$% %* !' &',& $!' $-'&*. C%'%0"#& ! !(+&'& !( '& +'&##+&+#-( +'>#+& $! '% !+)%*! $! '& !+%(%0;& #!($% $#/#$#$% !( )*! $! '& ##!()! %*0& 1. S!+)%* P*#0&*#% E' +&' +%0*!($! '& &+)#/#$&$! &*%!+&*#& +%0% %( '& &*#+')*& '& &(&$!*;& #'/#+')*& +&,& !+& 2. S!+)%* S!+($&*#% A"&*+&($% '& &+)#/#$&$! $! )#% #($)*#&' *!')&$% $! '& )*&(%*0&+#-( $! &'#0!()% %)*% )#% $! "#!(! +%( !' #( $! *%$+#* %)*% "#!(! )&(#"'! 3. S!+)%* )!*+#&*#% P%* !' +&' ! *%$+!( "#!(! $! )#% #()&(#"'! ! %0!()&( '& #()!*&++#-( $! '& !+%(%0;& +%0% %( !' +%0!*+#% '& %)!'!*;& !' )*&(%*)! !*/#+#% #(&(+#!*% +%0(#+&+#%(! !$+&+#-( !*/#+#% *%!#%(&'! %"#!*(% !)+...
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12
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
13
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
E( +%(+'#-( $! &+!*$% & '& &'#+&+#-( $! '& NIC 23 !( '% $#!*!()! !+)%*! "!+)%*! $! '& !+%(%0;& +%'%0"#&(& ! $% !/#$!(+#&* '& #0%*)&(+#& ! )#!(! !' >*!& $! +%()*++#-( !( C%'%0"#& +%0% '% *!'!& '& T&"'& N 1 ! & +%(%'#$&$% +%0% !' 0%)%* $! '& !+%(%0;& %0!()&($% !' $!&**%''% $!' &; !(!*&($% !0'!% & '& /!, 0&%* #(*!% &*& !' &; +%( 19.498 0#''%(! $! !% ! !!*& ! +%0!(! '& #)&+#-( $!&/%*&"'! !( '& !%*)&+#-( $! !)*-'!% 0#(!*&'!.
IV CAPÍTULO 3" ANLISIS DEL SECTOR ESCOGIDO Y PLANTEAMIENTO DEL PROBLEMA DE INVESTIGACIN E JIPTESIS 3.1. S#$$%&' 1" C-$(#-*(%$* #*#$<%$* )#+ *#$(/- #*$/>%)/ A &*)#* $! #(%*0&+#-( !+%(-0#+& (% !*0#)#0% !+%!* !' "!+)%* $! '& !+%(%0;& ! +%(#$!*&0% $! &')% #0&+)% +%( *!!+)% & '& NIC 23
R#>%/'#* )/')# *# $/'$#'(- + /#-$%&' )#+ *#$(/-" E' 0!*+&$% &"#)&+#%(&' *!'!& ( +*!+#0#!()% %#)#/% !( '& !+%(%0;& $*&()! !' &?% 215 *%)&%(#,&$% %* !' &!' $!' !+)%* $! '& +%()*++#-( 0&()!(#!($% $#(>0#+% !' $!&**%''% $!' &; *!()! &' !0'!% '& *"&(#,&+#-(. A nivel regional los mercados de Bogotá y Cundinamarca, Antioquia, Atlántico, Valle, Bolívar y Santander concentran cerca del 87% del valor total de las ventas dentro de las regiones de cobertura del ceso coordenada Urbana
1!
!l restante "#% corres$onde al valor en ventas generado en las regionales de Villavicencio, isaralda, Caldas, &uila, C'cuta, Valledu$ar, Boyacá, (olima y )ari*o, incrementado $or regionales de Caldas, Bolívar, Antioquia y &uila
C'(%)) )# >-')#* #4-#** 4#*" E#)!( +!*+& $! 36.753 !0*!& $! +%()*++#-( !( C%'%0"#& !( 0&%*;& 0!.
P-(%$%$%&' #' #+ PIB" &)& !' !($% )*#0!)*! $!' &?% 215 !' !+)%* $! '& +%()*++#-( )/% (& &*)#+#&+#-( $!' 8.7 !( !' PIB +%( 19.498.. '%*&($% (& &*)#+#&+#-( +%(#$!*&"'! !( !' +*!+#0#!()% $! '& !+%(%0;& &/#,&($% !' #0&+)% $! '& $!/&'&+#-( $!' !% +%0% '% *!'!& '& T&"'& 2.
N%#+ )# %4/-($%/'#*" E' !+)%* +%()*++#-( #0%*)& +!*+& $! 2. 0#''%(! $! $-'&*! +!*+& $!' 2 $!' )%)&' $! #(0% $!)#(&$% & +%()*++#-( '% +&' #( $$& &'(& &!+)& !' +%)% $! *%!+)% %* !' &',& !( !' $-'&* & !)% ! 0& '& (!+!#$&$ $! &+!* ( % !#+#!()! $!' !'% *#%*#,&($% +%)% !( +%(+'#-( '& #0%*)&+#%(! $! "#!(! $! +&#)&' 0&)!*#&'! $! +%()*++#-( &+!($#!*%( &' 34.1 $! '& #0%*)&+#%(! !( '% +%**#$% $!' &?% 215.
N%#+ )# -/)@$$%&'" E( '% +%**#$% $!' &?% ! &*%"&*%( 19.87.332 0!)*% +&$*&$% &*& !$##+&+#-( &0!()&($% 12 *!!+)% &' 0#0% !*;%$% $! 214. S!( !' DANE !( '% +%**#$% $!' &?% &( #$% &*%"&$& 23.686 '#+!(+#& $! +%()*++#-( #!($% B%%)> '& +#$&$ +%( '& 0&%* +&()#$&$ $! '#+!(+#& +%( 3.956. INDICADORES FINANCIEROS
P-/8+#4* )#+ *#$(/- - #+#- + $'(%)) )# $(%/*" E' !+)%* +%()*++#-( ! & /#)% &!+)&$% %* &+)%*! +%0% '& #0%*)&+#-( $! 0&)!*#& *#0& &*& '& *!&'#,&+#-( $! '& &+)#/#$&$ !(!*&($% %"*!+%)% !( &'(& %"*& %* '% +&' &0!()& '& (!+!#$&$ $! !($!$&0#!()% +%( '% "&(+% $!"#$% )&0"#@( & '& $#0#(+#-( $! !!+)#/% &(! $! 0&(!*& '%"&' '& !0*!& $! !)! !+)%* &( &"#$% %*)!&* +%( !)! )#% $! *%"'!0& #!($% ( !'!0!()% /#)&' !( !' +*!+#0#!()% $! '& !+%(%0;& $*&()! !' 215.
P-/8+#4* )#+ *#$(/- )# #')#@)4%#'(/" C%0% 0!(+#%(&0% &()!*#%*0!()! !' (#/!' $! !($!$&0#!()% & #$% 0&%* $!"#$% & '& (!+!#$&$ $! &$&)&*! & '& $!/&'&+#-( $!' !% %* !' &',& $!' $-'&* '% +&' & +%(''!/&$% & '& !0*!& & &0!()&* &#/% +%0% +*@$#)% "&(+&*#% !( "+& $! $#(&0#,&* '% %"*!+%)% !(!*&$%.
P-/8+#4* #' + >#'#-$%&' )# @(%+%))#*" L& !(!*&+#-( $! )#'#$&$! +%0% #(&'#$&$ $! '& !0*!& &$!0> $! +0'#* +%( '& *!%(&"#'#$&$ %+#&' & #$% !#'#"*&$& & !&* $! '% 0!(+#%(&$% +%( &()!*#%*#$&$ &(!
15
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P-/8+#4* - )%*4%'@%- $/*(/* >*(/* U(& 0!$#$& )%0&$& %* '% !0*!&*#% & #$% *!+**#* & 0> 0@)%$% $! #(&(+#&+#-( &$!0> $! #()!*!&*! 0> %* #(/!*)#* !( '% *%!+)% &)& ''!/&*'% & +&"&'#$&$.
P-/8+#4* - @4#'(- + $$%)) -/)@$(% D! !+% !)! &?% & *!')&$% !* ( *&( &?% &*& !' !+)%* +%()*++#-( !( C%'%0"#& #!($% 0+% 0> *%$+)#/% '%*&($% &*)#+#&* 0> !( !' +*!+#0#!()% $! '& !+%(%0;& )!(#!($% ( #0&+)% %#)#/% !( !' !0'!% '& )#'#$&$! !' #()!*@ %* #(/!*)#* !( '& &+)#/#$&$! (&+#%(&'!.
3.2. S#$$%&' 2" P+'(#4%#'(/ )#+ -/8+#4 # %&(#*%*
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
1
E' "!+)%* $! '& +%()*++#-( !)> +%0!)% %* $% *&($! *&0& $! '& &+)#/#$&$ !+%(-0#+&. L& *#0!*& !)> *!'&+#%(&$& +%( '% )*&"&% $! +%()*++#-( $! !$##+&+#%(! ! &*& !' /&'%* &*!&$% $! '& +%()*++#-( $! !$##+&+#%(! *!#$!(+#&'! )&()% & (#/!' *"&(% +%0% **&' !$##+#% (% *!#$!(+#&'! *!&*&+#-( $! !$##+#% 0&()!(#0#!()% &'#'!* $! !#% $! +%()*++#-(. L& !($& *&0& ! +%0%(! $! '% )*&"&% &%+#&$% +%( '& #(!(#!*;& +#/#' ! &"&*+& '& +%()*++#-( $! +&**!)!*& /;& @**!& !*)% )"!*;& '% ! *!#!*! $! (& !()! $! #(&(+#&0#!()% &*& %$!* !#'#"*&* '% #(*!% &)% #(+**#$% !( +&'#!*& $! '& *&0& $!' "!+)%* '% ! #0'#+& !( !)! (& &')& '!#"#'#$&$ #(&(+#!*&. C%( !)% &()!+!$!()! /!* !' &'+&(+! $! '& NIC23 (% !(%+&0% !( !' !+% $! ! '& +%()*+)%*& $!()*% $! &+)#/#$&$! &*& *!&*&* ( &+)#/% &*& !' % $!!&$% !( +&'#!*& $! *&0& #0'#+& 0> ! '& +%()*++#-( ;#+& $!' 0#0% )*&"&% )@+(#+% &$0#(#)*&)#/% *!/#% &' +%0#!(,% $! '& +%()*++#-( ;#+& )&'! +%0% '& &+)#/#$&$! &%+#&$& & '& %")!(+#-( $! !*0#% &()!*#%*! & '& +%()*++#-( *%#&0!()! $#+& '% ! #(+**! & +&*& #(&(+#!*& *!'&)#/& +%( ( #)!0& "&(+&*#% % )*&/@ $! )!*+!*% ! '! !#! '&()!&* !' )*&)&0#!()% +%()&"'! &*& '% +%)% $! #(&(+#&0#!()% +%( !''% !)&"'!+!* KC@=')/ <%'+%6 + $%(+%6$%&' )# %'(#-#*#* #' @' -/#$(/ )# $/'*(-@$$%&' )# @' $(%/ (/ •
U(& !()#$&$ +!&*> '& +&#)&'#,&+#-( $! '% +%)% %* *@)&0% +&($% ! &&( +%0'!)&$% )%$& % *>+)#+&0!()! )%$& '& &+)#/#$&$! (!+!&*#& &*& *!&*&* &' &+)#/% &)% &*& !' % &' ! /& $!)#(&$% % &*& /!()&.
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
1
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1
CONCLUSIONES
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•
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
1
BIBLIOGRAFIA
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