{"id":6992,"date":"2016-03-07T23:59:50","date_gmt":"2016-03-08T04:59:50","guid":{"rendered":"http:\/\/colegiocolombianodecontadores.com\/?p=6992"},"modified":"2017-02-04T21:58:58","modified_gmt":"2017-02-05T02:58:58","slug":"orientacion-016-ctcp-elementos-contables-para-la-interaccion-entre-la-base-contable-y-la-fiscal-durante-los-cuatro-anos-de-transicion","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=6992","title":{"rendered":"Orientaci\u00f3n 016 CTCP &#8211; Elementos contables para la interacci\u00f3n entre la base contable y la fiscal durante los cuatro a\u00f1os de transici\u00f3n"},"content":{"rendered":"<p style=\"text-align: center;\">CONSEJO T\u00c9CNICO DE LA CONTADUR\u00cdA<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2016\/03\/Orientaci\u00f3n-16-Interacci\u00f3n-base-contable-y-fiscal-en-4-a\u00f1os-de-transici\u00f3n.pdf\" target=\"_blank\">DOCUMENTO DE ORIENTACI\u00d3N T\u00c9CNICA 016<\/a><\/p>\n<p style=\"text-align: left;\">\n<p style=\"text-align: justify;\">Durante m\u00e1s de dos a\u00f1os el Comit\u00e9 de Expertos Tributarios (CET) creado por el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica (CTCP) ha discutido los efectos para fines tributarios de los nuevos marcos t\u00e9cnicos normativos. La expedici\u00f3n del Decreto 2548 de 2014, introdujo el concepto de libro tributario y estableci\u00f3 los procedimientos generales para tratar las diferencias que surgen al entrar en vigencia los nuevos marcos t\u00e9cnicos normativos, de acuerdo con el periodo de transici\u00f3n para estos fines previstos por el Art. 165 de la Ley 1607 de 2012.<\/p>\n<p style=\"text-align: justify;\">\nSin embargo, estas disposiciones siguen causando muchas inquietudes entre los afectados, m\u00e1xime cuando el 31 de diciembre de 2015 es la fecha de cierre para la presentaci\u00f3n de los primeros estados financieros comparativos de acuerdo con los nuevos marcos t\u00e9cnicos normativos de los Grupos 1 y 3..<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 18pt;\"><a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2016\/03\/Orientaci\u00f3n-16-Interacci\u00f3n-base-contable-y-fiscal-en-4-a\u00f1os-de-transici\u00f3n.pdf\" target=\"_blank\">Para ver documento completo dar click aqu\u00ed<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Documento de orientaci\u00f3n t\u00e9cnica 016. Elementos contables para la interacci\u00f3n entre la base contable y la fiscal durante los cuatro a\u00f1os de transici\u00f3n.<\/p>\n","protected":false},"author":1,"featured_media":6993,"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-6992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Orientaci\u00f3n 016 CTCP - Elementos contables para la interacci\u00f3n entre la base contable y la fiscal durante los cuatro a\u00f1os de transici\u00f3n - 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=6992\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Orientaci\u00f3n 016 CTCP - Elementos contables para la interacci\u00f3n entre la base contable y la fiscal durante los cuatro a\u00f1os de transici\u00f3n - Contadores P\u00fablicos\" \/>\n<meta property=\"og:description\" content=\"Documento de orientaci\u00f3n t\u00e9cnica 016. 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