{"id":7812,"date":"2017-09-21T20:59:13","date_gmt":"2017-09-22T01:59:13","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/ruling-of-the-technical-council-of-public-accounting\/"},"modified":"2020-10-23T16:43:54","modified_gmt":"2020-10-23T21:43:54","slug":"ruling-of-the-technical-council-of-public-accounting","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/ruling-of-the-technical-council-of-public-accounting\/","title":{"rendered":"RULING OF THE TECHNICAL COUNCIL OF PUBLIC ACCOUNTING"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>RULING OF THE TECHNICAL COUNCIL OF PUBLIC ACCOUNTING <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>In the shareholders meeting of March of 2017, financial statements should have been presented according to the new IFRS accounting framework<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">The Technical Council of Public Accounting analyzed whether in the minutes of the minutes prepared each year for SMEs, the financial information should be presented under International Financial Reporting Standards (IFRS) or under Colombian GAAP.<\/p>\n<p style=\"text-align: justify;\">The ruling concludes that for the minutes of shareholding meetings held in 2017, financial statements shall be presented according to the new IFRS accounting framework.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the shareholders meeting of March of 2017, financial statements should have been presented according to the new IFRS accounting framework<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7812","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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