La información de carácter tributario relacionada con las bases gravables y la determinación privada de los impuestos que se encuentre en el sistema de cuenta corriente y la obligación financiera se considera información pública de carácter reservada, y como consecuencia de ello estará limitado su acceso a particulares bajo lo establecido en el artículo 19…
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La persona natural o jurídica que de manera profesional, a título oneroso, esto es, con ánimo de lucro, y que se encuentra catalogada por la ley como acto de comercio, se entenderá como mercantil, y en consecuencia, será procedente inscribirse en el registro mercantil. Diferente situación cuando la actividad no se enmarca dentro de ninguna…
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Hernando Bermúdez Gómez Tomado de CONTRAPARTIDA Número 1368, junio 29 de 2015 Publicación del Departamento de Ciencias Contables de la Pontificia Universidad Javeriana [cryout-button-color url=»http://incp.org.co/Site/2015/info/red/1368.pdf» color=»#47AFFF»]Ver artículo completo>>>[/cryout-button-color]
Hernando Bermúdez Gómez Tomado de CONTRAPARTIDA Número 1367, junio 29 de 2015 Publicación del Departamento de Ciencias Contables de la Pontificia Universidad Javeriana [cryout-button-color url=»http://incp.org.co/Site/2015/info/red/1367.pdf» color=»#47AFFF»]Ver artículo completo>>>[/cryout-button-color]
To simplify the accounting for business combinations, the Financial Accounting Standards Board is proposing a change to the rules around how to adjust provisional amounts recorded at the time of a transaction. Current business combination rules say if companies don’t have all the information they need to fully account for a transaction in the period it occurs,…
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The governing body of the American Institute of CPAs (AICPA) on May 18 approved a resolution that authorizes the creation of two new specialty credentials in the area of fair value measurement. The governing Council of the AICPA, comprised of approximately 265 members and representatives from every state and US territory, passed the resolution during…
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The International Accounting Standards Board (IASB) today issued limited amendments to the IFRS for SMEs following a comprehensive review. The Standard, which was specifically developed for small and medium-sized entities, has seen remarkable uptake, with millions of companies using it worldwide. The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was developed in response to…
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According to a Goldman Sachs study, cloud computing will grow at a rate of 30 percent through 2018, a trend that started back in 2013. With the penetration of cloud computing, questions of how to properly recognize revenues from cloud computing arrangements have been raised. The Financial Accounting Standards Board on April 15 decided to…
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The International Financial Reporting Standards (IFRS) poses challenges to industries, said S Narasimhan, Chairman, CII Puducherry State Council & Director, Sattva Logistics Pvt Ltd here. Referring to the Finance Ministry’s proposal on new tax accounting standards related to income computation and disclosures and the agreement with the G20 countries to adopt the IFRS, following which…
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The Financial Accounting Standards Board (FASB) has issued enhanced disclosure requirements for property and casualty insurance contracts that are already well known to insurance companies. These disclosures provide investors with a clearer picture of an insurance company’s claim-related liabilities on the balance sheet. Although new in Generally Accepted Accounting Principles (GAAP), insurance companies have always…
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