Análisis de los efectos contables de la modificación de la NIIF 6 correspondiente a exploración y evaluación de recursos minerales en la empresa Ecopetrol S.A.

Abstract

The following paper seeks to characterize the accounting effects that will have the company Ecopetrol S.A., dedicated to the extractive industries sector, in the approval of the project in modification of NIIF 6, with the purpose of not limiting the expenses corresponding to exploration and evaluation of mineral resources, since currently it is restricted in measuring other activities similar to those carried out in this sector, the company forcing entities to create accounting policies to give relative information, moreover, due to its limited scope in NIIF6 it must be incurred to measure and disclose under other NIIF or NICS. To establish the effects that would be presented in the company Ecopetrol S.A., each of the stages of evaluation and exploration of mineral resources indicated by the Colombian Mining Code will be analyzed in detail.