{"id":1727,"date":"2017-10-21T10:21:45","date_gmt":"2017-10-21T15:21:45","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=1727"},"modified":"2026-03-11T23:39:39","modified_gmt":"2026-03-12T04:39:39","slug":"como-elaborar-juicios-de-materialidad","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/contenidos\/niif\/2017\/10\/como-elaborar-juicios-de-materialidad\/","title":{"rendered":"\u00bfC\u00f3mo elaborar juicios de Materialidad?"},"content":{"rendered":"<p>Octubre 20, 2017<\/p>\n<p><em>Conoce la nueva definici\u00f3n de materialidad propuesta por IASB y los 4 pasos contenidos en la reciente declaraci\u00f3n de pr\u00e1cticas de este organismo, para elaborar juicios de materialidad. <\/em><\/p>\n<p><em>Por Clenia Causil, Asistente de investigaci\u00f3n del INCP<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1728 size-full\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/10\/Diapositiva1-2.jpg\" alt=\"\" width=\"600\" height=\"1800\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/10\/Diapositiva1-2.jpg 600w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/10\/Diapositiva1-2-100x300.jpg 100w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/10\/Diapositiva1-2-341x1024.jpg 341w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conoce la nueva definici\u00f3n de materialidad propuesta por IASB y los 4 pasos contenidos en la reciente declaraci\u00f3n de pr\u00e1cticas de este organismo, para elaborar juicios de materialidad.<\/p>\n","protected":false},"author":1,"featured_media":1729,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,549],"tags":[309],"class_list":["post-1727","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contenidos","category-niif","tag-materialidad"],"views":2108,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/1727","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/comments?post=1727"}],"version-history":[{"count":3,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/1727\/revisions"}],"predecessor-version":[{"id":14252,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/1727\/revisions\/14252"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/1729"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=1727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=1727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=1727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}