Toda transacción en moneda extranjera se registrará en el momento de su reconocimiento inicial en la moneda funcional, mediante la aplicación al importe en moneda extranjera, de la tasa de cambio de contado a la fecha de la transacción entre la moneda funcional y la moneda extranjera. Al igual, se considera como fecha de una transacción la fecha en la cual dicha transacción cumple las condiciones para su reconocimiento, de acuerdo con el nuevo marco técnico normativo
Resolution 011004 of October 29 of 2018
Resolution 011004 of October 29 of 2018 Through Resolution 011004 of October 29, 2018, the Dian defined who will be required to provide exogenous tax information for the taxable year 2019 and the type of information that must be provided. Attached to the present resolution of the matter, for review and analysis. Related content DEVOLUCIÓN DE IVA 16 June 2020 … Read More
Oil recovery helped reduce trade balance deficit in 2017
Oil recovery helped reduce trade balance deficit in 2017 The balance of trade deficit in Colombia was US $ 6,176.5 million FOB, while in 2016 there was a deficit of US $ 11,092.6 million FOB, according to the Dane. In 2017 there was a reduction in the trade balance deficit of 44.3%. Market analysts said that the drop was due … Read More
S&P y Fitch warn about political risks in Latin America
S&P y Fitch warn about political risks in Latin America While rating agency Standard & Poor’s warned of risks to investments based on the election results in Mexico, Brazil and Colombia, Fitch pointed to such events as important factors for sovereign ratings. This week the rating agency Standard & Poor’s updated its macroeconomic forecasts for Latin America and, with the … Read More
Sagrlaft for the real sector
Sagrlaft for the real sector This system is enshrined in chapter 10 of the Basic Legal Circular of the Superintendency of Companies and establishes that companies that meet certain requirements must implement self-control and risk management systems for money laundering and financing of terrorism (Sagrlaft) in a term of 12 months counted from January 1 of the year following which … Read More
Electronic invoice solution
Electronic invoice solution The DIAN has a Free Web service in order to facilitate the issuance of the electronic invoice under conditions established in Decree 2242 of 2015 to micro and small enterprises in accordance with definitions of Article 2 of Law 905 2004 or those established by the Government National in development of article 43 of Law 1450 of … Read More
Utilization of the exchange rate – NIC 21. Concept 391 of 2018
Este sistema se encuentra consagrado en el capítulo 10 de la Circular Básica Jurídica de la Superintendencia de Sociedades y establece que las empresas que cumplan con determinados requisitos deben implementar sistemas de autocontrol y gestión del riesgo de lavado de activos y financiación del terrorismo (Sagrlaft) en un plazo de 12 meses contados a partir del 1 de enero del año siguiente al cual cumplieron los mencionados requisitos.
