{"id":7425,"date":"2016-06-26T19:06:09","date_gmt":"2016-06-27T00:06:09","guid":{"rendered":"http:\/\/colegiocolombianodecontadores.com\/?p=7425"},"modified":"2017-02-04T21:58:28","modified_gmt":"2017-02-05T02:58:28","slug":"copropiedades-de-uso-residencial-o-mixto-grupo-1-2-y-3-orientacion-tecnica-15-ctcp","status":"publish","type":"post","link":"https:\/\/contadoreshoy.com\/?p=7425","title":{"rendered":"Copropiedades de uso Residencial o Mixto (Grupo 1, 2 y 3) Orientaci\u00f3n T\u00e9cnica 15 CTCP"},"content":{"rendered":"<p style=\"text-align: center;\">COPROPIEDADES DE USO RESIDENCIAL O MIXTO (Grupo 1,2 y 3)<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2016\/06\/ORIENTACI\u00d3N-T\u00c9CNICA-15-COPROPIEDADES-DE-USO-RESIDENCIAL-O-MIXTO-GRUPO-12-Y-3.pdf\" target=\"_blank\">ORIENTACI\u00d3N T\u00c9CNICA CONSEJO T\u00c9CNICO DE LA CONTADUR\u00cdA P\u00daBLICA No 15<\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">La Ley 1314 de 2009, que contienen el nuevo marco de principios de contabilidad generalmente aceptados en Colombia, los requerimientos de la Ley 675 de 2001, y las disposiciones del C\u00f3digo de Comercio, han generado mayor complejidad en el ejercicio profesional de los contadores p\u00fablicos en este sector, situaci\u00f3n que sigue generando un importante volumen de consultas que el CTCP debe resolver.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">El objetivo principal de este documento es orientar sobre el ejercicio de la profesi\u00f3n contable en entidades de propiedad horizontal, edificios, conjuntos unidades inmobiliarias cerradas, parques industriales, centros comerciales y zonas francas, comprendidas en el r\u00e9gimen establecido por la Ley 675 de 2001, y en los Decretos 2706 de 2012 y 3019 de 2013 (Grupo 3); 3022 de 2013, y 2129 y 2267 de 2014 (Grupo 2); y 2784 de 2012, 1851, 3023 y 3024 de 2013, 2267 y 2615 de 2014 (Grupo 1); y en otras normas posteriores que los modifiquen, adicionen, complementen o sustituyan.<\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #ff6600;\"><a style=\"color: #ff6600;\" href=\"https:\/\/contadoreshoy.com\/wp-content\/uploads\/2016\/06\/ORIENTACI\u00d3N-T\u00c9CNICA-15-COPROPIEDADES-DE-USO-RESIDENCIAL-O-MIXTO-GRUPO-12-Y-3.pdf\" target=\"_blank\">Para ver Orientaci\u00f3n T\u00e9cnica No 015 del CTCP, dar click aqu\u00ed<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El objetivo principal de este documento es orientar sobre el ejercicio de la profesi\u00f3n contable en entidades de propiedad horizontal, edificios, conjuntos unidades inmobiliarias cerradas, parques industriales, centros comerciales y zonas francas.<\/p>\n","protected":false},"author":1,"featured_media":7426,"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-7425","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 v27.6 - 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