{"id":12257,"date":"2025-03-12T12:02:36","date_gmt":"2025-03-12T17:02:36","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=12257"},"modified":"2026-03-11T23:35:34","modified_gmt":"2026-03-12T04:35:34","slug":"10-novedades-clave-de-la-tercera-edicion-de-la-niif-para-pymes","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/sin-categoria\/2025\/03\/10-novedades-clave-de-la-tercera-edicion-de-la-niif-para-pymes\/","title":{"rendered":"Diez novedades clave de la tercera edici\u00f3n de la NIIF para Pymes"},"content":{"rendered":"\n<p><em>Por: Kevin Guevara, asistente de investigaci\u00f3n t\u00e9cnica del INCP<\/em><\/p>\n\n\n\n<p>Estos son alguno de los cambios que trae la tercera edici\u00f3n de la NIIF para Pymes. Descubre c\u00f3mo esta actualizaci\u00f3n impacta la medici\u00f3n de inversiones, la clasificaci\u00f3n de activos financieros, la amortizaci\u00f3n y el reconocimiento de ingresos, optimizando la contabilidad para peque\u00f1as y medianas empresas.<\/p>\n\n\n\n<div style=\"position:relative;padding-top:max(60%,800px);height:0;width:100%\"><iframe allow=\"clipboard-write\" sandbox=\"allow-top-navigation allow-top-navigation-by-user-activation allow-downloads allow-scripts allow-same-origin allow-popups allow-modals allow-popups-to-escape-sandbox allow-forms\" allowfullscreen=\"true\" style=\"position:absolute;border:none;width:100%;height:100%;left:0;right:0;top:0;bottom:0;\" src=\"https:\/\/e.issuu.com\/embed.html?d=10_novedades_clave_de_la_tercera_edici_n_de_la_nii&#038;u=incp\"><\/iframe><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Estos son alguno de los cambios que trae la tercera edici\u00f3n de la NIIF para Pymes. Descubre c\u00f3mo esta actualizaci\u00f3n impacta la medici\u00f3n de inversiones, la clasificaci\u00f3n de activos financieros, la amortizaci\u00f3n y el reconocimiento de ingresos, optimizando la contabilidad para peque\u00f1as y medianas empresas.<\/p>\n","protected":false},"author":11,"featured_media":12252,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,549],"tags":[],"class_list":["post-12257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contenidos","category-niif"],"views":737,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/12257","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/comments?post=12257"}],"version-history":[{"count":6,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/12257\/revisions"}],"predecessor-version":[{"id":14238,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/12257\/revisions\/14238"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/12252"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=12257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=12257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=12257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}