{"id":6885,"date":"2016-02-19T15:29:14","date_gmt":"2016-02-19T20:29:14","guid":{"rendered":"http:\/\/colegiocolombianodecontadores.com\/?p=6885"},"modified":"2017-02-04T21:59:12","modified_gmt":"2017-02-05T02:59:12","slug":"circular-externa-01-de-2016-supersolidaria-modificacion-circular-basica-contable-y-financiera-04-de-2008","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=6885","title":{"rendered":"Circular externa 01 de 2016 Supersolidaria – Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008."},"content":{"rendered":"

CIRCULAR EXTERNA No 01 SUPERSOLIDARIA<\/p>\n

FEBRERO 08 DE 2016<\/p>\n

\n

Para representantes legales, miembros del consejo de administraci\u00f3n o juntas directivas y revisores fiscales de las organizaciones de la econom\u00eda solidaria vigiladas.<\/p>\n

\n

El pasado 23 de diciembre de 2015 el gobierno nacional expidi\u00f3 el decreto 2496, \u00abpor el cual se modifica el decreto 2420 de 2015 \u00danico Reglamentario de las Normas de Contabilidad, de informaci\u00f3n financiera y de aseguramiento de la informaci\u00f3n y se dictan otras disposiciones\u00bb, en cuyos art\u00edculos 3 y 4 estableci\u00f3 el r\u00e9gimen normativo aplicable para los preparadores de informaci\u00f3n financiera vigilados por la Superintendencia de la Econom\u00eda Solidaria que hacen parte de los Grupos 1, 2 y 3, y dispuso para la preparaci\u00f3n de los estados financieros individuales y separados, lo siguiente:<\/p>\n

Para ver circular externa No 01 Supersolidaria dar click aqu\u00ed:<\/a><\/strong><\/span><\/p>\n

Decreto 2496 de diciembre de 2015<\/a><\/span><\/p>\n

Libro anexo T\u00e9cnico 1.1 Decreto 2496 de 2015<\/a><\/p>\n

Libro anexo T\u00e9cnico 2.1 Decreto 2496 de 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Per\u00edodo de transici\u00f3n para preparadores de informaci\u00f3n financiera del grupo 2, que conforman el sistema general de seguridad social en salud y cajas de compensaci\u00f3n familiar, es del primero de enero de 2016 hasta el 31 de diciembre de 2016. Entidad vigiladas por Supersolidaria no aplicaran el tratamiento de la cartera de cr\u00e9dito y su deterioro previsto en la NIIF 9 y NIC 39 y el de los aportes sociales previstos en el art\u00edculo 1.1.4.6.1 del decreto 2496 de 2015.<\/p>\n","protected":false},"author":1,"featured_media":6886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[454],"tags":[],"class_list":["post-6885","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"aioseo_notices":[],"yoast_head":"\nCircular externa 01 de 2016 Supersolidaria - Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008. - Contadores P\u00fablicos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/contadoreshoy.com\/?p=6885\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular externa 01 de 2016 Supersolidaria - Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008. - Contadores P\u00fablicos\" \/>\n<meta property=\"og:description\" content=\"Per\u00edodo de transici\u00f3n para preparadores de informaci\u00f3n financiera del grupo 2, que conforman el sistema general de seguridad social en salud y cajas de compensaci\u00f3n familiar, es del primero de enero de 2016 hasta el 31 de diciembre de 2016. Entidad vigiladas por Supersolidaria no aplicaran el tratamiento de la cartera de cr\u00e9dito y su deterioro previsto en la NIIF 9 y NIC 39 y el de los aportes sociales previstos en el art\u00edculo 1.1.4.6.1 del decreto 2496 de 2015.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/contadoreshoy.com\/?p=6885\" \/>\n<meta property=\"og:site_name\" content=\"Contadores P\u00fablicos\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CCCPBucaramanga\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-02-19T20:29:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-02-05T02:59:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2016\/02\/Supersolidaria.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"356\" \/>\n\t<meta property=\"og:image:height\" content=\"116\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885\"},\"author\":{\"name\":\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#\\\/schema\\\/person\\\/96d8979cb865537c5dc9345e40089fc5\"},\"headline\":\"Circular externa 01 de 2016 Supersolidaria – Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008.\",\"datePublished\":\"2016-02-19T20:29:14+00:00\",\"dateModified\":\"2017-02-05T02:59:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885\"},\"wordCount\":160,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/contadoreshoy.com\\\/wp-content\\\/uploads\\\/2016\\\/02\\\/Supersolidaria.jpg\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885\",\"url\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885\",\"name\":\"Circular externa 01 de 2016 Supersolidaria - Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008. - Contadores P\u00fablicos\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/contadoreshoy.com\\\/wp-content\\\/uploads\\\/2016\\\/02\\\/Supersolidaria.jpg\",\"datePublished\":\"2016-02-19T20:29:14+00:00\",\"dateModified\":\"2017-02-05T02:59:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885#primaryimage\",\"url\":\"https:\\\/\\\/contadoreshoy.com\\\/wp-content\\\/uploads\\\/2016\\\/02\\\/Supersolidaria.jpg\",\"contentUrl\":\"https:\\\/\\\/contadoreshoy.com\\\/wp-content\\\/uploads\\\/2016\\\/02\\\/Supersolidaria.jpg\",\"width\":356,\"height\":116},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/?p=6885#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/contadoreshoy.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Circular externa 01 de 2016 Supersolidaria – Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#website\",\"url\":\"https:\\\/\\\/contadoreshoy.com\\\/\",\"name\":\"Contadorespublicossantander\",\"description\":\"Portal para Contadores P\u00fablicos y empresarios\",\"publisher\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/contadoreshoy.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#organization\",\"name\":\"Contadores P\u00fablicos de Santander\",\"url\":\"https:\\\/\\\/contadoreshoy.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/contadoreshoy.com\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/cropped-cropped-Copia-de-M-1.jpg\",\"contentUrl\":\"https:\\\/\\\/contadoreshoy.com\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/cropped-cropped-Copia-de-M-1.jpg\",\"width\":499,\"height\":500,\"caption\":\"Contadores P\u00fablicos de Santander\"},\"image\":{\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/CCCPBucaramanga\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/contadoreshoy.com\\\/#\\\/schema\\\/person\\\/96d8979cb865537c5dc9345e40089fc5\",\"name\":\"Miguel Antonio M\u00e1rquez Monta\u00f1ez\",\"description\":\"Contador P\u00fablico egresado de la Universidad Aut\u00f3noma de Bucaramanga - Asesor contable tributario con m\u00e1s de 25 a\u00f1os de experiencia - Conferencista en temas contables y tributarios - T\u00e9cnico en Hardware y Dise\u00f1o Web - Creador y director Grupo de Estudio Colegio Colombiano de Contadores P\u00fablicos de Bucaramanga - Creador y Master Web p\u00e1gina www.contadoresp\u00fablicossantander.com - Expresidente Colegio Colombiano de Contadores P\u00fablicos Bucaramanga\",\"url\":\"https:\\\/\\\/contadoreshoy.com\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Circular externa 01 de 2016 Supersolidaria - Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008. - Contadores P\u00fablicos","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/contadoreshoy.com\/?p=6885","og_locale":"es_ES","og_type":"article","og_title":"Circular externa 01 de 2016 Supersolidaria - Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008. - Contadores P\u00fablicos","og_description":"Per\u00edodo de transici\u00f3n para preparadores de informaci\u00f3n financiera del grupo 2, que conforman el sistema general de seguridad social en salud y cajas de compensaci\u00f3n familiar, es del primero de enero de 2016 hasta el 31 de diciembre de 2016. Entidad vigiladas por Supersolidaria no aplicaran el tratamiento de la cartera de cr\u00e9dito y su deterioro previsto en la NIIF 9 y NIC 39 y el de los aportes sociales previstos en el art\u00edculo 1.1.4.6.1 del decreto 2496 de 2015.","og_url":"https:\/\/contadoreshoy.com\/?p=6885","og_site_name":"Contadores P\u00fablicos","article_publisher":"https:\/\/www.facebook.com\/CCCPBucaramanga\/","article_published_time":"2016-02-19T20:29:14+00:00","article_modified_time":"2017-02-05T02:59:12+00:00","og_image":[{"width":356,"height":116,"url":"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2016\/02\/Supersolidaria.jpg","type":"image\/jpeg"}],"author":"Miguel Antonio M\u00e1rquez Monta\u00f1ez","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Miguel Antonio M\u00e1rquez Monta\u00f1ez","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/contadoreshoy.com\/?p=6885#article","isPartOf":{"@id":"https:\/\/contadoreshoy.com\/?p=6885"},"author":{"name":"Miguel Antonio M\u00e1rquez Monta\u00f1ez","@id":"https:\/\/contadoreshoy.com\/#\/schema\/person\/96d8979cb865537c5dc9345e40089fc5"},"headline":"Circular externa 01 de 2016 Supersolidaria – Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008.","datePublished":"2016-02-19T20:29:14+00:00","dateModified":"2017-02-05T02:59:12+00:00","mainEntityOfPage":{"@id":"https:\/\/contadoreshoy.com\/?p=6885"},"wordCount":160,"commentCount":0,"publisher":{"@id":"https:\/\/contadoreshoy.com\/#organization"},"image":{"@id":"https:\/\/contadoreshoy.com\/?p=6885#primaryimage"},"thumbnailUrl":"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2016\/02\/Supersolidaria.jpg","inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/contadoreshoy.com\/?p=6885#respond"]}]},{"@type":"WebPage","@id":"https:\/\/contadoreshoy.com\/?p=6885","url":"https:\/\/contadoreshoy.com\/?p=6885","name":"Circular externa 01 de 2016 Supersolidaria - Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008. - Contadores P\u00fablicos","isPartOf":{"@id":"https:\/\/contadoreshoy.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/contadoreshoy.com\/?p=6885#primaryimage"},"image":{"@id":"https:\/\/contadoreshoy.com\/?p=6885#primaryimage"},"thumbnailUrl":"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2016\/02\/Supersolidaria.jpg","datePublished":"2016-02-19T20:29:14+00:00","dateModified":"2017-02-05T02:59:12+00:00","breadcrumb":{"@id":"https:\/\/contadoreshoy.com\/?p=6885#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/contadoreshoy.com\/?p=6885"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/contadoreshoy.com\/?p=6885#primaryimage","url":"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2016\/02\/Supersolidaria.jpg","contentUrl":"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2016\/02\/Supersolidaria.jpg","width":356,"height":116},{"@type":"BreadcrumbList","@id":"https:\/\/contadoreshoy.com\/?p=6885#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/contadoreshoy.com\/"},{"@type":"ListItem","position":2,"name":"Circular externa 01 de 2016 Supersolidaria – Modificaci\u00f3n circular b\u00e1sica contable y financiera 04 de 2008."}]},{"@type":"WebSite","@id":"https:\/\/contadoreshoy.com\/#website","url":"https:\/\/contadoreshoy.com\/","name":"Contadorespublicossantander","description":"Portal para Contadores P\u00fablicos y empresarios","publisher":{"@id":"https:\/\/contadoreshoy.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/contadoreshoy.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/contadoreshoy.com\/#organization","name":"Contadores P\u00fablicos de Santander","url":"https:\/\/contadoreshoy.com\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/contadoreshoy.com\/#\/schema\/logo\/image\/","url":"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2024\/01\/cropped-cropped-Copia-de-M-1.jpg","contentUrl":"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2024\/01\/cropped-cropped-Copia-de-M-1.jpg","width":499,"height":500,"caption":"Contadores P\u00fablicos de Santander"},"image":{"@id":"https:\/\/contadoreshoy.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CCCPBucaramanga\/"]},{"@type":"Person","@id":"https:\/\/contadoreshoy.com\/#\/schema\/person\/96d8979cb865537c5dc9345e40089fc5","name":"Miguel Antonio M\u00e1rquez Monta\u00f1ez","description":"Contador P\u00fablico egresado de la Universidad Aut\u00f3noma de Bucaramanga - Asesor contable tributario con m\u00e1s de 25 a\u00f1os de experiencia - Conferencista en temas contables y tributarios - T\u00e9cnico en Hardware y Dise\u00f1o Web - Creador y director Grupo de Estudio Colegio Colombiano de Contadores P\u00fablicos de Bucaramanga - Creador y Master Web p\u00e1gina www.contadoresp\u00fablicossantander.com - Expresidente Colegio Colombiano de Contadores P\u00fablicos Bucaramanga","url":"https:\/\/contadoreshoy.com\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=\/wp\/v2\/posts\/6885","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6885"}],"version-history":[{"count":1,"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=\/wp\/v2\/posts\/6885\/revisions"}],"predecessor-version":[{"id":7924,"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=\/wp\/v2\/posts\/6885\/revisions\/7924"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=\/wp\/v2\/media\/6886"}],"wp:attachment":[{"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contadoreshoy.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}