Publicación: Principales cambios en las revelaciones de los estados financieros de los Fondos de Empleados según norma internacional e incidencia fiscal y tributaria en la reinversión de excedentes
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The following research project is presented to evaluate the effects of the International Financial Reporting Standard against Employee Funds with the accompaniment of the technical guidelines issued by the Public Accounting Technical Board from 06 to 12; Technical and pedagogical guidelines for teaching IFRS for SMEs and ESAL technical guidance. With the analysis of the above, it was intended to answer the following questions: Does the redistribution of surpluses have tax effects in the Multiactive savings and credit cooperatives specific to Employee Funds? What relevant changes does Employee Funds present in its disclosures under the convergence process? For the investigation a discretionary sample with quantitative criteria is required selecting those employee funds that have more than 100 workers with incomes over $ 100,000,000 from the city of Bogotá. Variations and behavior that have occurred in these three years are reviewed. It will be determined that Employee Funds have as a negative effect, the classification of social and mutual contributions, given that the Colombian norm determines that these will be reported as liabilities; but the new international norm of financial information (IFRS), indicates that they are of patrimonial character; since under IFRS these items increase equity generating negative effects for tax purposes.