{"id":6829,"date":"2026-07-09T08:03:54","date_gmt":"2026-07-09T13:03:54","guid":{"rendered":"https:\/\/incp.org.co\/revista-el-contador-publico\/?p=6829"},"modified":"2026-07-09T12:46:03","modified_gmt":"2026-07-09T17:46:03","slug":"la-niif-19-subsidiarias-sin-obligacion-publica-de-rendir-cuentas-informacion-a-revelar","status":"publish","type":"post","link":"https:\/\/incp.org.co\/revista-el-contador-publico\/guias-incp\/2026\/07\/la-niif-19-subsidiarias-sin-obligacion-publica-de-rendir-cuentas-informacion-a-revelar\/","title":{"rendered":"La NIIF 19 &#8211; Subsidiarias sin obligaci\u00f3n p\u00fablica de rendir cuentas: informaci\u00f3n a revelar"},"content":{"rendered":"<div class=\"members-access-error\">Cordial saludo,<\/p>\n<p>Este contenido es exclusivo para Socios \u00c9lite, Corporativo y M\u00e1ster.<\/p>\n<p>Para ser socio <strong><a href=\"https:\/\/www.incp.org.co\/membresias-incp\/\" target=\"_blank\" rel=\"noopener noreferrer\">CLIC 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id=\"members-widget-login-2\" class=\"widget login amr_widget\"><h5 class=\"widgettitle\">Acceder<\/h5><p>Por favor, accede al sitio.<\/p>\n<div class=\"members-login-form\"><form name=\"loginform\" id=\"loginform\" action=\"https:\/\/incp.org.co\/revista-el-contador-publico\/login\/\" method=\"post\"><p class=\"login-username\">\n\t\t\t\t<label for=\"user_login\">Nombre de usuario<\/label>\n\t\t\t\t<input type=\"text\" name=\"log\" id=\"user_login\" autocomplete=\"username\" class=\"input\" value=\"\" size=\"20\" \/>\n\t\t\t<\/p><p class=\"login-password\">\n\t\t\t\t<label for=\"user_pass\">Contrase\u00f1a<\/label>\n\t\t\t\t<input type=\"password\" name=\"pwd\" id=\"user_pass\" autocomplete=\"current-password\" spellcheck=\"false\" class=\"input\" value=\"\" size=\"20\" \/>\n\t\t\t<\/p><p class=\"login-remember\"><label><input name=\"rememberme\" type=\"checkbox\" id=\"rememberme\" value=\"forever\" \/> Recu\u00e9rdame<\/label><\/p><p class=\"login-submit\">\n\t\t\t\t<input 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href=\"mailto:coordinaci\u00f3ntic@incp.org.co\">coordinaci\u00f3ntic@incp.org.co<\/a>.<\/div>\n","protected":false},"author":2846,"featured_media":7017,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-6829","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guias-incp"],"_links":{"self":[{"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/posts\/6829","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/users\/2846"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/comments?post=6829"}],"version-history":[{"count":6,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/posts\/6829\/revisions"}],"predecessor-version":[{"id":7102,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/posts\/6829\/revisions\/7102"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/media\/7017"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/media?parent=6829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/categories?post=6829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/tags?post=6829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}