Publicación:

Propuesta para la adopción de la sección 11 instrumentos financieros, de acuerdo a las NIIF para una persona natural del régimen común ubicada en la ciudad de Barrancabermeja, Santander.

Resumen

The evolution of humanity brings with it the advance and the continuous change of diverse activities, processes, cultures, customs and others; of these changes, the global economy does not escape, which must be adapted simultaneously with the needs of economic actors. Colombia through Law 1314 of 2009, legally began to participate in the group of countries that adopt international financial reporting standards, this project will be supported by Decree 3022 of the year 2013 where the law is regulated (1314 / 2009) on the regulatory technical framework for the financial information preparers that make up Group 2. As a result of the adoption process of the IFRS, the obligors had to undertake a process of implementation of the same, with which it is intended that all States Financial generated under these practices are comparable in any part of the country or the world, it seeks to obtain a completely homogeneous accounting, understandable to all those interested in it in various parts of the planet. So, the international standards what they intend is to unify a technical language for the financial statements in all the companies and people forced to keep accounting in the world, and with this to be able to enjoy: 1. Foreign investment since the information generated in Colombia does not they will be unintelligible or complicated data, but an accounting-financial language that can be completely analyzed by the interested parties; and 2. Provide timely, comparable and faithful information that is useful when making decisions. According to the foregoing, the obligors must debug their financial statements contemplated in GAAP (Generally Accepted Accounting Principles) in accordance with the IFRS that apply, debug or clean the information and generate the ESFA (Opening Financial Statements). The natural person under study resides in the city of Barrancabermeja, obtains income by Honoraria and by the lease of real estate for housing, is the main shareholder of a company of the same city, given the complexity of its operations we saw the opportunity to adopt Section 11 "Financial instruments". This natural person belongs to group 2 according to the requirements established in decree 3022 of 2013. The requirements are the following: • Not listed on the Stock Exchange (Not being securities issuers). • Failure to capture and / or mass public funds (not being an entity of public interest) • Not be a subordinate or branch of a national or foreign company that applies Full IFRS and that, in addition, the entity has a staff plant of more than 200 workers or with total assets of more than 30,000 SMMLV • Not be a parent, associate or joint venture of one or more foreign entities that apply Full IFRS and that, in addition, the entity has a staff plant of more than 200 employees or with total assets of more than 30,000 SMMLV • Do not make imports or exports that represent more than 50% of purchases or sales respectively and that additionally the entity has a staff plant of more than 200 workers or with total assets of more than 30,000 SMMLV • Have less than 200 employees. If you have more than 200 employees, you can belong to group 2 if you do not comply with the requirements of article 1 of Decree 2784 of 2012 and its modifications or additions (Group 1). • Have total assets below 30,000 SMMLV (base year 2013 $ 17,685,000,000). If you have assets greater than 30,000 SMMLV, you may belong to group 2 but you do not comply with the requirements of article 1 of Decree 2784 of 2012 and its modifications or additions (Group 1). • A Microenterprise with income above 6,000 SMMLV (base year 2013 $ 3,537,000,000). This natural person would make the adoption for the first time on January 1, 2015, issuing the respective ESFA.