Observatorio de NIIF / XBRL

Sitio para expresar opiniones sobre las NIIIF y sus efectos para Colombia

El objetivo de esta Norma es prescribir el tratamiento contable de propiedades, planta y equipo, de forma que los usuarios de los estados financieros puedan conocer la informaci贸n acerca de la inversi贸n que la entidad tiene en sus propiedades, planta y equipo, as铆 como los cambios que se hayan producido en dicha inversi贸n.

Los principales problemas que presenta el reconocimiento contable de propiedades, planta y equipo son la contabilizaci贸n de los activos, la determinaci贸n de su importe en libros y los cargos por depreciaci贸n y p茅rdidas por deterioro que deben reconocerse con relaci贸n a los mismos.聽

Las propiedades, planta y equipo son los activos tangibles que:

(a) posee una entidad para su uso en la producci贸n o suministro de bienes y servicios, para arrendarlos a terceros o para prop贸sitos administrativos; y 聽

(b) cuyo uso durante m谩s de un periodo contable se espere. 聽Un elemento de propiedades, planta y equipo se reconocer谩 como activo si, y s贸lo si:

(a) sea probable que la entidad obtenga los beneficios econ贸micos futuros derivados del mismo; y

(b) el costo del activo para la entidad pueda ser valorado con fiabilidad. 聽Medici贸n en el momento del reconocimiento:

聽Todo elemento de propiedades, planta y equipo, que cumpla las condiciones para ser reconocido como un activo, se valorar谩 por su costo. El costo de un elemento de propiedades, planta y equipo ser谩 el precio equivalente al contado en la fecha de reconocimiento.

Si el pago se aplaza m谩s all谩 de los plazos normales del cr茅dito comercial, la diferencia entre el precio equivalente al contado y el total de los pagos se reconocer谩 como gastos por intereses a lo largo del periodo de aplazamiento, a menos que se capitalicen dichos intereses de acuerdo con el tratamiento alternativo permitido en la NIC 23.

El costo de los elementos de propiedades, planta y equipo comprende:

(a) su precio de adquisici贸n, incluidos los aranceles de importaci贸n y los impuestos indirectos no recuperables que recaigan sobre la adquisici贸n, despu茅s de deducir cualquier descuento o rebaja del precio; 聽

(b) todos los costos directamente relacionados con la ubicaci贸n del activo en el lugar y en las condiciones necesarias para que pueda operar de la forma prevista por la gerencia; 聽

(c) la estimaci贸n inicial de los costos de desmantelamiento o retiro del elemento, as铆 como la rehabilitaci贸n del lugar sobre el que se asienta, cuando constituyan obligaciones en las que incurre la entidad como consecuencia de utilizar el elemento durante un determinado periodo, con prop贸sitos distintos del de la producci贸n de inventarios durante tal periodo. 聽Medici贸n posterior al reconocimiento: La entidad elegir谩 como pol铆tica contable el modelo del costo (p谩rrafo 30) o el modelo de revaluaci贸n (p谩rrafo 31), y aplicar谩 esa pol铆tica a todos los elementos que compongan una clase de propiedades, planta y equipo. 聽

Modelo del costo: Con posterioridad a su reconocimiento como activo, un elemento de propiedades, planta y equipo se contabilizar谩 por su costo menos la depreciaci贸n acumulada y el importe acumulado de las p茅rdidas por deterioro del valor.

Modelo de revaluaci贸n: Con posterioridad a su reconocimiento como activo, un elemento de propiedades, planta y equipo cuyo valor razonable pueda medirse con fiabilidad, se contabilizar谩 por su valor revaluado, que es su valor razonable, en el momento de la revaluaci贸n, menos la depreciaci贸n acumulada y el importe acumulado de las p茅rdidas por deterioro de valor que haya sufrido.

Las revaluaciones se har谩n con suficiente regularidad, para asegurar que el importe en libros, en todo momento, no difiera significativamente del que podr铆a determinarse utilizando el valor razonable en la fecha del balance. 聽

Cuando se incremente el importe en libros de un activo como consecuencia de una revaluaci贸n, tal aumento se llevar谩 directamente a una cuenta de super谩vit de revaluaci贸n, dentro del patrimonio neto.

No obstante, el incremento se reconocer谩 en el resultado del periodo en la medida en que suponga una reversi贸n de una disminuci贸n por devaluaci贸n del mismo activo, que fue reconocida previamente en resultados.

Cuando se reduzca el importe en libros de un activo como consecuencia de una revaluaci贸n, tal disminuci贸n se reconocer谩 en el resultado del periodo.

No obstante, la disminuci贸n ser谩 cargada directamente al patrimonio neto contra cualquier super谩vit de revaluaci贸n reconocido previamente en relaci贸n con el mismo activo, en la medida que tal disminuci贸n no exceda el saldo de la citada cuenta de super谩vit de revaluaci贸n. 聽

Depreciaci贸n es la distribuci贸n sistem谩tica del importe depreciable de un activo a lo largo de su vida 煤til. Importe amortizable es el costo de un activo o la cantidad que lo sustituya, una vez deducido su valor residual.

Se depreciar谩 de forma separada cada parte de un elemento de propiedades, planta y equipo que tenga un costo significativo con relaci贸n al costo total del elemento.

El cargo por depreciaci贸n de cada periodo se reconocer谩 en el resultado del periodo, salvo que se haya incluido en el importe en libros de otro activo.

El m茅todo de depreciaci贸n utilizado reflejar谩 el patr贸n con arreglo al cual se espera que sean consumidos, por parte de la entidad, los beneficios econ贸micos futuros del activo. 聽

El valor residual de un activo es el importe estimado que la entidad podr铆a obtener actualmente por desapropiarse del elemento, despu茅s de deducir los costos estimados por tal desapropiaci贸n, si el activo ya hubiera alcanzado la antig眉edad y las dem谩s condiciones esperadas al t茅rmino de su vida 煤til. 聽

Para determinar si un elemento de propiedades, planta y equipo ha visto deteriorado su valor, la entidad aplicar谩 la NIC 36 Deterioro del Valor de los Activos .

El importe en libros de un elemento de propiedades, planta y equipo se dar谩 de baja en cuentas: 聽

(a) por su o disposici贸n a; o

聽(b) cuando no se espere obtener beneficios econ贸micos futuros por su utilizaci贸n, venta o disposici贸n por otra v铆a. 聽

Una vez estudiado este resumen, para poder comprender en profundidad la norma el estudiante deber谩 leer el contenido completo de la NIC 16 que se encuentra en el Moodle o en la Web a fin de que estableciendo un comparativo con lo reglado en el Decreto 2619 de 1993 nos permitir谩 establecer el comparativo y absolver los temas que a continuaci贸n se enumeran.

驴Cu谩l es la Practica en Colombia?

Similitudes de la normativa colombiana con la NIC 16

Diferencia de la normativa colombiana con la NIC 16

驴Qu茅 problemas culturales cree usted que se podr铆an presentar en Colombia a efecto de hacer una aplicaci贸n de la NIC 16?

Qu茅 posibles efectos jur铆dicos puede tener el aplicar la NIC 16?

Elabore un ejemplo de aplicaciones pr谩cticasIntente un corto an谩lisis de los posible Impacto econ贸mico del cambio en caso que en Colombia se aplicar la NIC 16

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Jhonatan Parra Herrera
驴Cu谩l es la Pr谩ctica en Colombia?
La pr谩ctica es seg煤n el Decreto 2649 de 1993, Articulo 64 en el cual se encuentra contemplada la Contabilizaci贸n de las Propiedades, Planta y Equipo.
Similitudes de la normativa colombiana con la NIC 16.
鈥 Medici贸n en el momento del reconocimiento

Ambas permiten valorar las propiedades planta y equipo seg煤n su costo:
NIC 16) Todo elemento de propiedades, planta y equipo, que cumpla las condiciones para ser reconocido como un activo, se valorar谩 por su costo.
26-49) no la explica de forma expl铆cita pero hace referencia a ella de la siguiente forma: 鈥淓l valor hist贸rico de estos activos incluye todas las erogaciones y cargos necesarios hasta colocarlos en condiciones de utilizaci贸n, tales como los de ingenier铆a, supervisi贸n, impuestos, intereses, correcci贸n monetaria proveniente de la UPAC y ajustes por diferencia en cambio.鈥
鈥 M茅todos de depreciaci贸n:
NIC 16) Pueden utilizarse diversos m茅todos de depreciaci贸n鈥.Entre los mismos se incluyen el m茅todo lineal, el m茅todo de depreciaci贸n decreciente y el m茅todo de las unidades de producci贸n.

26-49) La depreciaci贸n se debe determinar sistem谩ticamente mediante m茅todos de reconocido valor t茅cnico, tales como l铆nea recta, suma de los d铆gitos de los a帽os, unidades de producci贸n u horas de trabajo.
Diferencia de la normativa colombiana con la NIC 16
Medici贸n posterior al reconocimiento
NIC 16) La entidad elegir谩 como pol铆tica contable el modelo del costo (p谩rrafo 30) o el modelo de revaluaci贸n (p谩rrafo 31), y aplicar谩 esa pol铆tica a todos los elementos que compongan una clase de propiedades, planta y equipo.
26-49) Al cierre del per铆odo, el valor neto de estos activos, re expresado como consecuencia de la inflaci贸n, debe ajustarse a su valor de realizaci贸n o a su valor actual o a su valor presente, el mas apropiado en las circunstancias, registrando las provisiones o valorizaciones que sean del caso. Pueden exceptuarse de esta disposici贸n aquellos activos cuyo valor ajustado sea inferior a veinte (20) salarios m铆nimos mensuales.
Depreciaci贸n
NIC 16) El m茅todo de depreciaci贸n utilizado reflejar谩 el patr贸n con arreglo al cual se espera que sean consumidos, por parte de la entidad, los beneficios econ贸micos futuros del activo. El m茅todo de depreciaci贸n aplicado a un activo se revisar谩, como m铆nimo, al t茅rmino de cada periodo anual y, si hubiera habido un cambio significativo en el patr贸n esperado de consumo de los beneficios econ贸micos futuros incorporados al activo, se cambiar谩 para reflejar el nuevo patr贸n. Dicho cambio se contabilizar谩 como un cambio en una estimaci贸n contable, de acuerdo con la NIC 8.
26-49) La depreciaci贸n se debe determinar sistem谩ticamente mediante m茅todos de reconocido valor t茅cnico, tales como l铆nea recta, suma de los d铆gitos de los a帽os, unidades de producci贸n u horas de trabajo. Debe utilizarse aquel m茅todo que mejor cumpla la norma b谩sica de asociaci贸n.
Informaci贸n a revelar
NIC 16) En los estados financieros se revelar谩, con respecto a cada una de las clases de propiedades, planta y equipo.
26-49) No especificado en el Art. 64. Propiedades, planta y equipo.
Depreciaci贸n
NIC 16) Una entidad debe determinar el cargo de la depreciaci贸n por separado para cada una de las partes importantes de un elemento de propiedad, planta y equipo.
26-49) El activo es tomado en conjunto.

Adquisici贸n mediante el intercambio de activos.

NIC 16) Se mide por el valor razonable del activo recibido y se reconoce como el nuevo valor del entregado, el cual se debe ajustar en efectivo.
26-49) El valor del activo es el que dispongan las partes. No se tiene en cuenta el valor razonable.
Reevaluaci贸n de los activos

NIC 16) Si se reeval煤a un activo esto implicara la reevaluaci贸n de los de su misma especie. La reevaluaci贸n debe realizarse con cierta frecuencia, para evitar cambios significativos.
26-49) Es independiente la reevaluaci贸n de cada activo, no exige la reevaluaci贸n de los otros. La norma exige que se actualice cada tres a帽os.
驴Qu茅 problemas culturales cree usted que se podr铆an presentar en Colombia a efecto de hacer una aplicaci贸n de la NIC 16?
En principio causar铆a problemas ya que la NIC 16 espec铆fica m谩s los procedimientos a levar a cabo en el tratamiento contable de las Propiedades, Planta y Equipo; pero despu茅s har铆a mucho bien ya que la informaci贸n contable derivada de este tema ser铆a m谩s 煤til, y fidedigna que la actualmente obtenida aplicando el 26-49.
驴Qu茅 posibles efectos jur铆dicos puede tener el aplicar la NIC 16?
Ser铆a de gran ayuda para disminuir la evasi贸n de impuestos, por ejemplo seg煤n la NIC 16: Los efectos de la revaluaci贸n de propiedades, planta y equipo, sobre los impuestos sobre las ganancias, si los hubiere, se contabilizar谩n y revelar谩n de acuerdo con la NIC 12 Impuesto a las Ganancias.

Elabore un ejemplo de aplicaciones pr谩cticas Intente un corto an谩lisis de los posible Impacto econ贸mico del cambio en caso que en Colombia se aplicar la NIC 16.
Ej.:
Adquisici贸n de una maquina inyectora de pl谩stico:
Costo de adquisici贸n: 20麓000.000
Costo de acomodaci贸n: 5麓000.000麓
Depreciaci贸n del primer a帽o: 2麓000.000
Importe acumulado de las perdidas por deterioro de valor = 500.000
鈥 Ambos son medidos en el momento del reconocimiento seg煤n por su costo (Incluido el costo de acomodaci贸n) = 25麓000.000
Luego de un a帽o seg煤n:

鈥 NIC 16: el activo es valorado seg煤n el modelo del costo: costo menos la depreciaci贸n acumulada y el importe acumulado de las p茅rdidas por deterioro del valor. = 22麓500.000 (25鈥000.000 鈥 2麓000.000-500.000).

鈥 26-49: (menor entre: valor realizable, valor actual y valor presente), en este caso seg煤n su valor realizable = 24麓000.000 (escoge el menor entre: valor realizable, valor actual y valor presente ya que as铆 mejora sus razones financieras acerca del rendimiento de la empresa)

En este caso a la empresa le convendr铆a m谩s la utilizaci贸n de la NIC 16, ya que as铆 su activo solo estar铆a valorado en 22麓500.000; mientras seg煤n 26-49, estar铆a valorado por 24麓000.000.

El motivo por el que a esta empresa le conviene un menor valor del activo, es que mejora algunas de sus razones financieras acerca de sus rendimientos financieros.

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Comment by Parra 02.23.09 @ 9:26

Practica Colombia
Existen muchas similitudes y diferencias entre la normativa Colombia y las normas internacionales; Colombia con el decreto 2649 adquiri贸 algunos conceptos y objetivos de las normas internacionales de contabilidad vigentes hasta entonces, el inconveniente es que esta norma contin煤a evolucionando y mejorando mientras en Colombia nos quedamos hay.

Similitudes:

En la Nic como en el decreto se puede calcular la depreciaci贸n de diferentes m茅todos.

Diferencias:

Entre algunas diferencias encontramos que la NIC afirma que el valor razonable de los terrenos y edificios (entre otros) ser谩 el valor del mercado, mientras que Colombia afirma que la determina el valor razonable del activo seg煤n su conveniencia tributaria, sin tener en cuenta su valor real en el mercado.

En temas de depreciaci贸n, La NIC afirma que la entidad debe determinar el cargo de la depreciaci贸n por separado para cada una de las partes importantes de un elemento de propiedad, planta y equipo; mientras que la ley colombiana toma el activo en conjunto. En la NIC los costos de administraci贸n no constituyen parte del costo del activo, salvo que se relacionen con la compra del bien y antes de su puesta en marcha.

Las ganancias o p茅rdidas por dar de baja o disponer de un bien de uso deben determinarse como la diferencia entre el producido neto estimado de la venta y el valor de libros del bien y deben reconocerse como resultado en el estado de resultados.

En la Nic los estados financieros se revelan, con respecto a cada una de las clases de propiedades, planta y equipo; en el decreto no se especifica.

A partir del a帽o gravable 2007, la determinaci贸n del costo fiscal de los activos que hayan sido objeto de ajustes por inflaci贸n, se realizar谩 con base en el costo ajustado de dichos activos a 31 de diciembre de 2006.

驴Qu茅 problemas culturales cree usted que se podr铆an presentar en Colombia a efecto de hacer una aplicaci贸n de la NIC 16?
Yo creo que no causar铆a mucho problema, solo un poco de falta de adaptabilidad, pero se obtendr铆a una informaci贸n m谩s clara y segura.

Qu茅 posibles efectos jur铆dicos puede tener el aplicar la NIC 16?

Yo creo que ayudar铆a a reducir la cantidad de evasores

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Comment by VIVIANA ESPINOSA 02.26.09 @ 20:51

C煤al es la pr谩ctica en Colombia?
Como la mayor铆a de la pr谩ctica contable en Colombia, el reconocimiento y valoraci贸n de la Propiedad, Planta y Equipo est谩 regido por el decreto 2649 de 1993.

El art铆culo 64 de dicho art铆culo estipula lo siguiente:

Las propiedades, planta y equipo, representan los activos tangibles adquiridos, construidos, o en proceso de construcci贸n, con la intenci贸n de emplearlos en forma permanente, para la producci贸n o suministro de otros bienes y servicios, para arrendarlos, o para usarlos en la administraci贸n del ente econ贸mico, que no est谩n destinados para la venta en el curso normal de los negocios y cuya vida 煤til excede de un a帽o.

Similitudes de la Norma Colombiana con la NIC:

Las similitudes principales se dan en cuanto a que ambas se reconocen similares m茅todos de depreciaci贸n tales como l铆nea recta, suma de los d铆gitos de los a帽os, unidades de producci贸n u horas de trabajo. Tambi茅n es importante destacar que ambas concuerdan en cuanto a la definici贸n de costo o valor hist贸rico.

Teniendo en cuenta la capitalizaci贸n de intereses, en la NIC 16 se pronuncia que solo se podr谩 capitalizar los costos por intereses cuando el activo sea calificable (cuando requiere de un tiempo para estar disponible para su uso). El decreto estipula que se capitaliza el costo por intereses de la deuda hasta que esta se extinga o hasta que el activo est茅 disponible para su uso.

Diferencias de la Norma Colombiana con la NIC:

En cuanto al reconocimiento y medici贸n del activo, la NIC 16 pronuncia que el valor razonable de los terrenos y edificios (avaluado por un perito) y maquinaria y equipo (avaluado por una transacci贸n) ser谩 el valor del mercado. Si el activo es de dif铆cil adquisici贸n en el mercado, su valoraci贸n ser谩 su costo de reposici贸n. Mientras que la norma colombiana establece que debe utilizarse aquel m茅todo que mejor cumpla la norma b谩sica de asociaci贸n.

Respecto a la valoraci贸n posterior de los activos pertenecientes a propiedad, planta y equipo, La NIC permite usar el m茅todo del costo o el m茅todo de revaluaci贸n, es decir, involucrando el valor razonable del activo. Por otro lado, norma colombiana dice que el valor de realizaci贸n, actual o presente de aquellos debe determinarse mediante aval煤o, teniendo en cuenta variables como la inflaci贸n.

En relaci贸n con la depreciaci贸n, vale la pena resalta que la NIC 16 estipula que se depreciar谩 de forma separada cada parte de un elemento (activo) de propiedades, planta y equipo que tenga un costo significativo con relaci贸n al costo total del elemento. En el decreto 2649 de 1993, se dice que para t茅rminos de depreciar un activo de propiedades, planta y equipo aqu茅l se debe tomar como un ente completo.

驴Qu茅 problemas culturales cree usted que se podr铆an presentar en Colombia a efecto de hacer una aplicaci贸n de la NIC 16?
Creo que se podr铆an dar problemas culturales en el sentido de que la norma actual favorece a muchas personas en cuanto a beneficios tributarios, facilidad, entre otros. La empresa determina el valor razonable del activo seg煤n su conveniencia tributaria, sin tener en cuenta su valor real en el mercado, alej谩ndose cada vez m谩s de su realidad econ贸mica Adem谩s, tomar铆a mucho tiempo capacitar a las personas en normas internacionales teniendo en cuenta que se tendr铆a que cambiar varios aspectos de la legislaci贸n contable.

驴Qu茅 posibles efectos jur铆dicos puede tener el aplicar la NIC 16?
En cuanto al 谩mbito jur铆dico creo que se podr铆an eliminar algunas trampas tributarias que benefician a los evasores. Tambi茅n es importante considerar que si se adopta la NIC 16 habr铆a un par谩metro de referencia mucho m谩s claro, est谩ndar y fidedigno para comparar diferentes empresas.

EJEMPLO:
La empresa Inversiones ERESS, ha adquirido una m谩quina Cortadora con un costo CIF de US $ 20,000 el 30 de Noviembre del A帽o 1. La m谩quina arrib贸 al pa铆s durante el mes de Diciembre del mismo a帽o, incurri茅ndose; adem谩s, Arancel 0.5% del CIF ( $ 230.042 ) y gastos de agente de aduana por 350.000.
Para su traslado de la maquina a la empresa se contrat贸 transporte local con un costo de $ 1.250.000.
Se hace un mantenimiento al piso, para instalar la maquina en lo que se invirti贸 $ 2.300.000. Para la instalaci贸n y puesta en marcha se tiene previsto contratar con el proveedor del equipo, el env铆o de un t茅cnico en Enero del A帽o 2, a un costo total de US $ 3.600, quedando la m谩quina operativa a partir de esa fecha.
El servicio de instalaci贸n y puesta en marcha fue pagado por adelantado el 30 de Noviembre del A帽o 1.
El tipo de cambio
FECHA TASA
30 11 a帽o 1 2300.42

SE SOLICITA:
Proceder entre el 30 de Noviembre y el 31 de Diciembre del A帽o 1 con:
a) Calcular el costo de la m谩quina.
b) Contabilizar el costo de la m谩quina
a) C谩lculo del Costo de M谩quina
US $ TASA PESOS
Costo CIF 20000 2300.42 46008400
Arancel 230042
Gastos de Agente de Aduana 350000
Transporte Local 1250000
Arreglo del Piso 2300000
Servicio de
Instalacion
3600 2300.42 8281512
Costo de
la Maquina al 15 DIC a帽o 1 58419954

b) Contabilizaci贸n de la M谩quina
Noviembre del A帽o 1
(Costo CIF US $ 20.000 )
DEBE
Mercancias en Transito 46008400
HABER
Cuentas por Pagar 46008400

c. Contabilizaci贸n de la M谩quina
Noviembre del A帽o 1
(Instalaci贸n y Puesta en Marcha US $ 3,200)
DEBE
Mercancias en Transito 8281512
HABER
Bancos 8281512

d) Contabilizaci贸n de la M谩quina
15 Diciembre del A帽o 1
(Otros Costos de la M谩quina )
DEBE
Mercancias en Transito 1083042
HABER Bancos 1083042

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Comment by Martin Duran Mendez 02.27.09 @ 1:39

驴Cu谩l es la Pr谩ctica en Colombia?
La practica Colombiana est谩 definida en el art铆culo 64 del decreto 2649 de 1993. Propiedades, planta y equipo. Las propiedades, planta y equipo, representan los activos tangibles adquiridos, construidos, o en proceso de construcci贸n, con la intenci贸n de emplearlos en forma permanente, para la producci贸n o suministro de otros bienes y servicios, para arrendarlos, o para usarlos en la administraci贸n del ente econ贸mico, que no est谩n destinados para la venta en el curso normal de los negocios y cuya vida 煤til excede de un a帽o.
Similitudes de la normativa colombiana con la NIC 16
Las similitudes que tienen estas dos normas son: Se puede usar cualquier m茅todo de depreciaci贸n y la valoraci贸n del activo.
Diferencia de la normativa colombiana con la NIC 16

* MEDICI脪N El valor razonable de los terrenos y edificios (avaluado por un perito) y maquinaria y equipo (avaluado por una transacci贸n) ser谩 el valor del mercado. Si el activo es de dif铆cil adquisici贸n en el mercado, su valoraci贸n ser谩 su costo de reposici贸n.
La norma colombiana establece que
debe utilizarse aquel m茅todo que mejor cumpla la norma b谩sica de asociaci贸n.
La empresa determina el valor razonable del activo seg煤n su conveniencia tributaria, sin tener en cuenta su valor real en el mercado, alej谩ndose cada vez m谩s de su realidad econ贸mica.

*COSTO INCURRIDO PARA SU ADQUISICION
NIC.El costo hist贸rico de un activo una vez deducudo el valor residual
2649.El costo del activo mas todas su erogaciones y cargos necesarios para ser usado
*LA CAPITALIZACI脫N DE DIFERENCIA EN CAMBIO NICSolo permite tomar las capitalizaciones bajo unos par谩metros establecidos en la NIC 21.
2649.Desde el momento en que se adquiere una deuda en moneda extranjera hasta que se extingue, se permite hacer una capitalizaci贸n de diferencia en cambio.

*LAS CAPITALIZACIONES DE LOS COSTOS POR INTERES NIC.Solo se podr谩 capitalizar los costos por intereses cuando el activo sea calificable (cuando requiere de un tiempo para estar disponible para su uso
2649.Se capitaliza el costo por intereses de la deuda hasta que esta se extinga o hasta que el activo este disponible para su uso.

*LOS COSTOS DE ADMINISTRACION Y PUESTA EN MARCHA
NIC.Estos costos no constituyen parte del costo del activo, salvo que se relacionen con la compra del bien y antes de su puesta en marcha. Se entender谩 como gasto, las perdidas iniciales incurridas antes de que cumpla el rendimiento esperado.
2649.No es claro el tratamiento para estos costos, los cuales muchas veces se capitalizan

*EL RECONOCIMIENTO DE LOS COSTOS DEL ACTIVO Y SU COSTO FINANCIERO.
NIC.Cuando el activo es adquirido a cr茅dito m谩s all谩 del plazo normal del cr茅dito comercial debe ser reconocido al precio de contado y la diferencia como gasto por intereses durante el periodo del plazo.

2649.Cuando el activo es comprado a cr茅dito y la factura no discrimina su costo financiero, no se exige separar el costo del activo y su costo financiero. Si en la factura es separado, en algunos casos se lleva como un gasto o se capitaliza su valor

*ADQUISICI脫N MEDIANTE EL INTERCAMBIO DE ACTIVOS NIC.Se mide por el valor razonable del activo recibido y se reconoce como el nuevo valor del entregado, el cual se debe ajustar en efectivo.
2649.El valor del activo es el que dispongan las partes. No se tiene en cuenta el valor razonable.

*VALORIZACION DEL ACTIVO
NIC.La valorizaci贸n del activo se reeval煤a seg煤n su uso.

2649.Se registra como un ingreso solo cuando el activo es vendido.

Fuente:Luis Herman Zamora Alejo

驴Qu茅 problemas culturales cree usted que se podr铆an presentar en Colombia a efecto de hacer una aplicaci贸n de la NIC 16?
Los problemas culturales se presentar铆an principalmente en los contadores y empresas que no est谩n abiertas y dispuestas a un cambio, ya que se tratar铆a de cambiar la normativa que ellos han venido utilizando a trav茅s de los a帽os.

驴Qu茅 posibles efectos jur铆dicos puede tener el aplicar la NIC 16?
Los efectos jur铆dico que puede tener la aplicaci贸n de esta NIC es que muchas empresas, tal vez por la falta de conocimiento y otras por inter茅s se podr铆an beneficiar al trav茅s del trato de los impuestos y de las depreciaciones..

KAREN NATALIA

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Comment by Karen Natalia 02.27.09 @ 21:49

Elabore un ejemplo de aplicaciones pr谩cticas Intente un corto an谩lisis de los posible Impacto econ贸mico del cambio en caso que en Colombia se aplicar la NIC 16
1) 驴Cu谩l es la Pr谩ctica en Colombia?
En el Decreto 2649 de 1993, Articulo 64, se encuentra contemplada la Contabilizaci贸n de las Propiedades, Planta y Equipo, pero este art铆culo fue modificado con el Decreto 1536 de 07 de Mayo de 2.007, el cual se帽ala que el valor de realizaci贸n, actual o presente de los activos debe determinarse al cierre del periodo en el cual se hubieren adquirido o formado y al menos cada tres a帽os, mediante aval煤os practicados por personas naturales, vinculadas o no laboralmente al ente econ贸mico, o por personas jur铆dicas, de comprobada idoneidad profesional, solvencia moral, experiencia e independencia. Siempre y cuando no existan factores que indiquen que ello ser铆a inapropiado, entre uno y otro aval煤o estos se ajustan al cierre del periodo utilizando indicadores espec铆ficos de predios seg煤n publicaciones oficiales o, a falta de 茅stos, por el 铆ndice de precios al consumidor para ingresos medios, establecido por el Departamento Administrativo Nacional de Estad铆stica, DANE, registrado entre el 1掳 de enero y el 31 de diciembre del respectivo a帽o.
2) Comparaci贸n de la norma internacional contable No. 16 con la normativa colombiana (Dto. 2649, 1993) (basado en una art铆culo publicado en monograf铆as.com por Yuri Carolina Pedraza P茅rez)
Similitudes de la normativa colombiana con la NIC 16
Diferencia de la normativa colombiana con la NIC 16

1. El valor de reconocimiento y medici贸n del activo.
NIC 16 DECRETO 2649
El valor razonable de los terrenos y edificios (avaluado por un perito) y maquinaria y equipo (avaluado por una transacci贸n) ser谩 el valor del mercado. Si el activo es de dif铆cil adquisici贸n en el mercado, su valoraci贸n ser谩 su costo de reposici贸n. La norma colombiana establece que
debe utilizarse aquel m茅todo que mejor cumpla la norma b谩sica de asociaci贸n.
La empresa determina el valor razonable del activo seg煤n su conveniencia tributaria, sin tener en cuenta su valor real en el mercado, alej谩ndose cada vez m谩s de su realidad econ贸mica.

2. El Costo incurrido para su adquisici贸n.

3. Depreciaci贸n y Vida 脷til.
NIC 16 DECRETO 2649
鈥 Una entidad debe determinar el cargo de la depreciaci贸n por separado para cada una de las partes importantes de un elemento de propiedad, planta y equipo.
鈥 Esta norma establece que se analice permanentemente el m茅todo de depreciaci贸n para cerciorarse de que se est谩 utilizando el adecuado.

鈥 El activo es tomado en conjunto.
鈥 La norma Colombiana no contempla el an谩lisis permanente, sin embargo bajo las normas tributarias se debe informar previamente el cambio que realice para obtener una autorizaci贸n.

1. La capitalizaci贸n de diferencia en cambio.
NIC 16 DECRETO 2649
Solo permite tomar las capitalizaciones bajo unos par谩metros establecidos en la NIC 21.
Desde el momento en que se adquiere una deuda en moneda extranjera hasta que se extingue, se permite hacer una capitalizaci贸n de diferencia en cambio.

2. La capitalizaci贸n del costo por intereses.
NIC 16 DECRETO 2649
Solo se podr谩 capitalizar los costos por intereses cuando el activo sea calificable (cuando requiere de un tiempo para estar disponible para su uso).
Se capitaliza el costo por intereses de la deuda hasta que esta se extinga o hasta que el activo este disponible para su uso.

3. Los costos de administraci贸n y puesta en marcha.
NIC 16 DECRETO 2649
Estos costos no constituyen parte del costo del activo, salvo que se relacionen con la compra del bien y antes de su puesta en marcha. Se entender谩 como gasto, las p茅rdidas iniciales incurridas antes de que cumpla el rendimiento esperado.
No es claro el tratamiento para estos costos, los cuales muchas veces se capitalizan.
4. El reconocimiento de los costos del activo y su costo financiero.
NIC 16 DECRETO 2649
Cuando el activo es adquirido a cr茅dito m谩s all谩 del plazo normal del cr茅dito comercial debe ser reconocido al precio de contado y la diferencia como gasto por intereses durante el periodo del plazo.

Cuando el activo es comprado a cr茅dito y la factura no discrimina su costo financiero, no se exige separar el costo del activo y su costo financiero. Si en la factura es separado, en algunos casos se lleva como un gasto o se capitaliza su valor.

5. Adquisici贸n mediante el intercambio de activos.
NIC 16 DECRETO 2649
Se mide por el valor razonable del activo recibido y se reconoce como el nuevo valor del entregado, el cual se debe ajustar en efectivo.
El valor del activo es el que dispongan las partes. No se tiene en cuenta el valor razonable.

6. Reevaluaci贸n de los activos
NIC 16 DECRETO 2649
鈥 Si se reeval煤a un activo esto implicara la reevaluaci贸n de los de su misma especie.
鈥 La reevaluaci贸n debe realizarse con cierta frecuencia, para evitar cambios significativos.
鈥 Es independiente la reevaluaci贸n de cada activo, no exige la reevaluaci贸n de los otros.
鈥 La norma exige que se actualice cada tres a帽os.

1. La Valorizaci贸n del Activo
NIC 16 DECRETO 2649
La valorizaci贸n del activo se reeval煤a seg煤n su uso.

Se registra como un ingreso solo cuando el activo es vendido.

驴Qu茅 problemas culturales cree usted que se podr铆an presentar en Colombia a efecto de hacer una aplicaci贸n de la NIC 16?
R/. Los problemas culturales que se pueden presentar en Colombia debido a la aplicaci贸n de esta norma, es que los contadores, pueden confundirse, y puede causar un sentimiento de resistencia, debido a que tendr铆an que cambiar una pr谩ctica que ven铆an realizando durante a帽os de vida profesional.
驴Qu茅 posibles efectos jur铆dicos puede tener el aplicar la NIC 16?
R/. Se evitar铆a que se utilizara la informaci贸n contable a conveniencia para evadir las obligaciones legales con el Estado.

Ejemplo: tomado de monograf铆as.com
La empresa Inversiones ERESS, ha adquirido una m谩quina Cortadora con un costo CIF de US $ 20,000 el 30 de Noviembre del A帽o 1. La m谩quina arrib贸 al pa铆s durante el mes de Diciembre del mismo a帽o, incurri茅ndose; adem谩s, Arancel 0.5% del CIF ( $ 230.042 ) y gastos de agente de aduana por 350.000.
Para su traslado de la maquina a la empresa se contrat贸 transporte local con un costo de $ 1.250.000.
Se hace un mantenimiento al piso, para instalar la maquina en lo que se invirti贸 $ 2.300.000. Para la instalaci贸n y puesta en marcha se tiene previsto contratar con el proveedor del equipo, el env铆o de un t茅cnico en Enero del A帽o 2, a un costo total de US $ 3.600, quedando la m谩quina operativa a partir de esa fecha.
El servicio de instalaci贸n y puesta en marcha fue pagado por adelantado el 30 de Noviembre del A帽o 1.
Los tipos de cambio

SE SOLICITA:
Proceder entre el 30 de Noviembre y el 31 de Diciembre del A帽o 1 con:
a) Calcular el costo de la m谩quina.
b) Contabilizar el costo de la m谩quina
c) Tratamiento de Diferencia de Cambio
a) C谩lculo del Costo de M谩quina

b) Contabilizaci贸n de la M谩quina
Noviembre del A帽o 1
(Costo CIF US $ 20.000 )

c. Contabilizaci贸n de la M谩quina
Noviembre del A帽o 1
(Instalaci贸n y Puesta en Marcha US $ 3,200)

d) Contabilizaci贸n de la M谩quina
15 Diciembre del A帽o 1
(Otros Costos de la M谩quina )

d. Tratamiento Diferencia Cambio
Diciembre A帽o 1
(2300,42 鈥 2.238,79 de US$ 20,000 )

REVELACIONES

Cada una de las clases del activo fijo revela el monto bruto y la depreciaci贸n acumulada al inicio y al final del ejercicio, as铆 mismo se puede apreciar la tasa y el m茅todo de depreciaci贸n usada; las adicionales y retiros, as铆 como las transferencias y revoluciones efectuadas.

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Comment by MAR脥A XIMENA VIVEROS 02.28.09 @ 10:44

驴Cu谩l es la Practica en Colombia?

El valor hist贸rico de estos activos incluye todas las erogaciones y cargos necesarios hasta colocarlos en condiciones de utilizaci贸n, tales como los de ingenier铆a, supervisi贸n, impuestos, intereses, correcci贸n monetaria proveniente de la UPAC y ajustes por diferencia en cambio. El valor hist贸rico se debe incrementar con el de las adiciones, mejoras y reparaciones, que aumenten significativamente la cantidad o calidad de la producci贸n o la vida 煤til del activo.
Al cierre del per铆odo, el valor neto de estos activos, reexpresado como consecuencia de la inflaci贸n, debe ajustarse a su valor de realizaci贸n o a su valor actual o a su valor presente, el mas apropiado en las circunstancias, registrando las provisiones o valorizaciones que sean del caso. Pueden exceptuarse de esta disposici贸n aquellos activos cuyo valor ajustado sea inferior a veinte (20) salarios m铆nimos mensuales.
Similitudes de la normativa colombiana con la NIC 16

En las dos normas se establece que el costo ser谩n todas las erogaciones que la empresa tenga hasta que sea puesto en uso. Adem谩s, en ambas permite utilizar distintos m茅todos de depreciaci贸n.

Diferencia de la normativa colombiana con la NIC 16

El valor de reconocimiento y medici贸n del activo.
Nic 16: El valor de reconocimiento y medici贸n del activo ser谩 el valor de mercado
2649: Se debe utilizar aquel m茅todo que mejor cumpla la norma b谩sica de asociaci贸n.

Depreciacion
Nic 16: Se debe analizar los componentes de la propiedad, planta y equipo para cargar el mejor m茅todo de depreciaci贸n por separado.
2649: El activo es tomado en conjunto

Capitalizacion Intereses
NIC 16: Se capitalizan intereses seg煤n la NIC 21. 2649: Se capitalizan intereses hasta que esta se extinga o este lista para su uso.

Adquisicion de Activos
NIC 16: Se mide por el valor razonable
2649: Se mide por lo pactado por las partes

驴Qu茅 problemas culturales cree usted que se podr铆an presentar en Colombia a efecto de hacer una aplicaci贸n de la NIC 16?

En Colombia se podr铆an presentar problemas culturales por efecto de hacer una aplicaci贸n de la NIC 16, principalmente porque la empresa debe valorar razonablemente el activo seg煤n el mercado, y no por conveniencia tributaria. Adem谩s el activo debe depreciarse por partes y no en un conjunto. Estas normas me parecen que son las que m谩s problemas generar铆an.

驴Qu茅 posibles efectos jur铆dicos puede tener el aplicar la NIC 16?

Se pueden eliminar algunas ventajas tributarias que ofrece el decreto 2649, por ejemplo en la adquisici贸n de los activos este se mide por lo pactado por las partes y no por su valor razonable. Si las partes se ponen de acuerdo de pactar un precio pero de pagar otro, esto podr铆a beneficiar a una parte. Mientras que por el valor razonable es el precio seg煤n el mercado.
Elabore un ejemplo de aplicaciones pr谩cticas Intente un corto an谩lisis de los posible Impacto econ贸mico del cambio en caso que en Colombia se aplicar la NIC 16

Adquisici贸n de un Bien
Precio pactado entre partes $20.000.000
Precio de Mercado $15.000.000
Nic 16
PPyE … 15.000.000
Gasto .. $5.000.000
Efectivo .. $20.000.000
2649
PPyE … $20.000.000
Efectivo … $20.000.000

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Comment by JDSoler 03.02.09 @ 10:49

En Colombia la pr谩ctica esta expresada en el art. 64 del decreto 2649 y explicitamente dice:
Las propiedades, planta y equipo, representan los activos tangibles adquiridos, construidos, o en proceso de construcci贸n, con la intenci贸n de emplearlos en forma permanente, para la producci贸n o suministro de otros bienes y servicios, para arrendarlos, o para usarlos en la administraci贸n del ente econ贸mico, que no est谩n destinados para la venta en el curso normal de los negocios y cuya vida 煤til excede de un a帽o.

Las Similitudes de la normativa colombiana con la NIC 16 son la definici贸n de costo historico y el reconocimiento de m茅todos de depreciaci贸n que son similares

Las Diferencia entre la normativa colombiana con la NIC 16 se encuentra en la medici贸n de estos activos pues en la NIC dice que se har谩 por valor de mercado cuando se pueda o de lo contrario por valor de reposici贸n, y en la norma colombiana dice que se asumir谩 el que mejor cumpla con la norma b谩sica de asociaci贸n. Otra diferencia se presenta a la hora de depreciar estos activos pues la norma internacional nos dice que se depreciar谩 de forma separada cada parte de un activo de propiedades, planta y equipo que tenga un costo significativo con relaci贸n al costo total del elemento y en el decreto 2649 para depreciar un activo de propiedades, planta y equipo este se debe tomar como un ente completo.

驴Qu茅 problemas culturales cree usted que se podr铆an presentar en Colombia a efecto de hacer una aplicaci贸n de la NIC 16 y qu茅 posibles efectos jur铆dicos puede tener el aplicar la NIC 16??
Pues que la entidad podria determinar el valor razonable del activo y probablemente lo har铆a para su conveniencia, para disminuir la base gravable de los impuestos alejandose del valor real en el mercado y esto ser铆a un poco complicado de manejar.
Igualmente pasar de la actual normatividad a esta habr铆a que incurrir en altos costos por parte tanto del gobierno como por el de las empresas e individuos por capacitaci贸n, revisi贸n y ajustes.
Aunque con esto se podr铆a evitar ciertas incoherencias que actualmente se dan en la contabilidad de estos activos, y tambi茅n har铆a que estos rubros fueran medidos de manera comparable con otros pa铆ses, est谩ndar y claro

Ejemplo de aplicaciones pr谩cticas Intente un corto an谩lisis de los posible Impacto econ贸mico del cambio en caso que en Colombia se aplicara la NIC 16
En Colombia si se toma este normatividad habr铆a que cambiar gran n煤mero de los importes en libros de los activos de propiedad, planta y equipo, tanto en el monto de estos como en su depreciaci贸n, lo que cambiar铆a tambi茅n el patrimonio de estas, osea que muchos indicadores financieros de estas empresas tambi茅n cambiarian鈥

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Comment by Valentina Gatti Lerma 03.02.09 @ 11:12

En el decreto 2649 de 1993, en su articulo 64, define el valor hist贸rico de propiedad, planta y equipo como: 鈥淓l valor hist贸rico de estos activos incluye todas las erogaciones y cargos necesarios hasta colocarlos en condiciones de utilizaci贸n, tales como los de ingenier铆a, supervisi贸n, impuestos, intereses, correcci贸n monetaria proveniente de la UPAC y ajustes por diferencia en cambio.
El valor hist贸rico de las propiedades, planta y equipo, recibidas en cambio, permuta, donaci贸n, daci贸n en pago o aporte de los propietarios, se determina por el valor convenido por las partes, debidamente aprobado por las autoridades cuando fuere el caso o, cuando no se hubiere determinado su precio, mediante aval煤o.
El valor hist贸rico se debe incrementar con el de las adiciones, mejoras y reparaciones, que aumenten significativamente la cantidad o calidad de la producci贸n o la vida 煤til del activo鈥 En la norma internacional de contabilidad, nos define el costo hist贸rico como: el importe de efectivo o medios l铆quidos equivalentes al efectivo pagados, o el valor razonable de la contraprestaci贸n entregada, para comprar un activo en el momento de su adquisici贸n o construcci贸n o, cuando sea aplicable, el importe atribuido a ese activo cuando sea inicialmente reconocido de acuerdo con los requerimientos espec铆ficos de otras NIIF鈥. En el decreto 2649 la medici贸n en propiedad, planta y equipo es por medio del valor hist贸rico, en cambio en la norma internacional de contabilidad se mide por medio del costo hist贸rico. En cuanto a la medici贸n del valor hist贸rico, en la normativa colombiana en el art铆culo 49 nos habla sobre que los hechos econ贸micos se reconocen inicialmente por su valor hist贸rico, aplicando cuando fuere necesario la norma b谩sico de la prudencia.

VIDA UTIL

En el decreto 2649 de 1993, en su articulo 64, define la vida 煤til de propiedad, planta y equipo como: 鈥淪e entiende por vida 煤til el lapso durante el cual se espera que la propiedad, planta o equipo, contribuir谩 a la generaci贸n de ingresos. Para su determinaci贸n es necesario considerar, entre otros factores, las especificaciones de fabrica, el deterioro por el uso, la acci贸n de factores naturales, la obsolescencia por avances tecnol贸gicos y los cambios en la demanda de los bienes o servicios a cuya producci贸n o suministro contribuyen鈥. En cambio en la norma internacional de contabilidad nos define la vida 煤til de propiedad, planta y equipo como: 鈥渆l periodo durante el cual se espera utilizar el activo depreciable por parte de la entidad; o el n煤mero de unidades de producci贸n o similares que se espera obtener del mismo por parte de la entidad鈥.

DEPRECIACION

En el decreto 2649, en su articulo 64, nos define que: 鈥淟a depreciaci贸n se debe determinar sistem谩ticamente mediante m茅todos de reconocido valor t茅cnico, tales como l铆nea recta, suma de los d铆gitos de los a帽os, unidades de producci贸n u horas de trabajo. Debe utilizarse aquel m茅todo que mejor cumpla la norma b谩sica de asociaci贸n鈥. En cambio en la NIC 16 nos habla que se 鈥渄epreciar谩 de forma separada cada parte de un elemento de propiedades, planta y equipo que tenga un costo significativo con relaci贸n al costo total del elemento.鈥 Como vemos en la normativa colombiana a la hora de depreciar un activo, lo hacen conjuntamente, pero en la NIC 16, nos dice que se analiza permanentemente el m茅todo de depreciaci贸n para cerciorarse de que se est谩 utilizando el adecuado. En cuanto a los m茅todos de depreciaci贸n en ambas nos hablan de los mismos.

En la normativa colombiana nos hablan en el articulo 64 que el valor de realizaci贸n actual o presente de estos activos debe determinarse al cierre de per铆odo en el cual se hubieren adquirido o formado y al menos cada tres a帽os, mediante aval煤os practicados por personas naturales, vinculadas o no laboralmente al ente econ贸mico, o por personas jur铆dicas, de comprobada idoneidad profesional, solvencia moral, experiencia e independencia. Siempre y cuando no existan factores que indiquen que ello seria inapropiado, entre uno y otro aval煤o estos se ajustan al cierre del per铆odo utilizando indicadores espec铆ficos de precios seg煤n publicaciones oficiales o, a falta de estos, por el PAAG correspondiente.
En la NIC 16 nos habla que los elementos pertenecientes a una clase, de las que componen las propiedades, planta y equipo, se revaluar谩n simult谩neamente con el fin de evitar revaluaciones selectivas, y para evitar la inclusi贸n en los estados financieros de partidas que ser铆an una mezcla de costos y valores referidos a diferentes fechas. No obstante, cada clase de activos puede ser revaluada de forma peri贸dica, siempre que la revaluaci贸n de esa clase se realice en un intervalo corto de tiempo y que los valores se mantengan constantemente actualizados.

cestos son algunas de las diferencias por las cuales, posee la nic 16 con la normativa colombiana.

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Comment by victoria aguado 03.06.09 @ 20:26

Existen dos importantes diferencias entre la NIC 16 y la normatividad colombiana que provocar铆an significativos impactos econ贸micos y culturales, la primera de ellas es la existencia de un valor razonable y la segunda el reconocimiento por parte de la NIC de una existencia de perdidas por deterioro de los activos.
En cuanto al valor razonable, en la NIC es de gran importancia que la contabilidad de una organizaci贸n refleje la realidad contable fielmente y de forma fiable, por ello se considera el valor razonable, definido como: 鈥渆l importe por el cual podr铆a ser intercambiado un activo, o cancelado un pasivo, entre partes interesadas y debidamente informadas, en una transacci贸n realizada en condiciones de independencia mutua鈥 para fines como el reconocimiento y medici贸n posterior al reconocimiento de los activos, incluso se permite el uso de este 鈥渧alor de mercado鈥 en lugar del costo hist贸rico, que es el com煤nmente usado en nuestra sociedad. En Colombia, se permite hacer la 鈥渁ctualizaci贸n鈥 de los activos mediante un aval煤o de personas calificadas, sin embargo, esta forma de actualizaci贸n en nuestra cultura se utiliza, generalmente, cuando se desea vender el activo, cuando existen problemas legales y en general, para sucesos 鈥渆xtras鈥 que nada o poco tienen que ver con la intenci贸n de reflejar fielmente la realidad contable de forma cotidiana. Adem谩s de esto, la depreciaci贸n 铆ntimamente ligada al reconocimiento o medici贸n de los activos, para la contabilidad colombiana es m谩s un 鈥渞espiro鈥 que permite la legislaci贸n, en particular, las normas fiscales para disminuir los impuestos, teniendo en cuenta que de acuerdo a esto suele escogerse el m茅todo, que aunque la normatividad colombiana sugieres se evalu茅 con cierta periodicidad al igual que la NIC, se prefiere omitir esta parte y simplemente, sin cuestionamientos adicionales, utilizar el m茅todo que de acuerdo al criterio de los contadores disminuya en mayor medida los impuestos a conveniencia de las empresas. Por lo anterior, la aplicaci贸n de la NIC en Colombia podr铆a implicar un fuerte choque cultural en Colombia, muchos ver谩n la oportunidad de presentar ante la sociedad y en particular ante sus grupos de inter茅s, una contabilidad m谩s clara, con m谩s sentido y sobretodo no mecanizada (de hacer las cosas porque as铆 lo han hecho siempre o porque s铆), sin embargo, otros pensar谩n para que cambiar mis 鈥渕ecanismos鈥 contables si hasta ahora han dado resultado.

Otro tema fundamental a tratar en Colombia con la aplicaci贸n de la NIC y como lo anterior, altamente ligado a su medici贸n es la perdida por deterioro de los activos (que se trata ampliamente en la NIC 36). En cuanto a la medici贸n posterior al reconocimiento, tanto el m茅todo del costo como el m茅todo de revaluaci贸n se hablan de la contabilizaci贸n de los activos teniendo en cuenta el importe acumulado de las p茅rdidas por deterioro de valor que haya sufrido el activo. La NIC, de acuerdo al principio anteriormente mencionada de reflejar fielmente la realidad contable, permite y de hecho implica el reconocimiento las fluctuaciones del valor de los activos en el mercado, lo que significa tener en cuenta las valorizaciones y desvalorizaciones de los activos. Mientras que la legislaci贸n colombiana 煤nicamente capitaliza las valorizaciones, pero parad贸jicamente no tiene en cuenta la desvalorizaciones. Esto implica significativos choques en el momento de la aplicaci贸n de la NIC en Colombia, en primer lugar se tiene la sensaci贸n de que el decreto 2649 y en general, la normatividad Colombiana no se encontrar铆a presentando la realidad de los activos y en segundo lugar se podr铆a pensar que esta no presentaci贸n de la realidad puede llegar a ser, incluso, un 鈥渆nga帽o鈥 para los inversionistas. Esto 煤ltimo se da, ya que al considerar las valorizaciones como parte de los activos para ciertos a帽os, en los que el valor de mercado es mayor que el valor en libros, la percepci贸n acerca de la empresa es que mejor en relaci贸n con los otros a帽os, lo cual es real, sin embargo, al obtener una desvalorizaci贸n del activo, la valorizaci贸n de los a帽os anteriores desaparecer谩n (en el caso de que la desvalorizaci贸n supere el monto de la valorizaci贸n registrado, de los contrario s贸lo disminuir谩) y el activo simplemente, quedar谩 registrado a su costo hist贸rico menos la depreciaci贸n, es decir, en este a帽o los activos simplemente reflejaran lo que desde el momento de la compra del activo han reflejado, no se tendr谩 en cuenta los factores de la realidad que implicar铆an una disminuci贸n de los activos; llev谩ndolo a extremos, en momentos de crisis las razones y dem谩s indicadores financieros relacionados con los activos podr铆an llegar a reflejar lo mismo que en momentos antes de la crisis, de acuerdo a la legislaci贸n colombiana.

Entonces, una forma de promover la aplicaci贸n de esta NIC en Colombia siguiendo la l铆nea cultural que nos caracteriza, ser铆a entonces promover conciencia acerca de la importancia de la representaci贸n fiel, confiable, fiable y veraz de la contabilidad, ya que esto representar铆a importantes beneficios tanto de imagen ante la sociedad como econ贸micos (ante todo esto 煤ltimo), porque aunque muchas normas al reflejar la realidad no permitan disminuir los impuestos (como nos gusta), en este caso por ejemplo, la representaci贸n de la realidad al tener en cuenta las condiciones del mercado a trav茅s de las perdidas por deterioro de los activos, ocasionar谩 un incremento de los gastos que implicaran una disminuci贸n en los impuestos.

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Comment by Nathalia Delgado 03.15.09 @ 14:27

Quisiera establecer algunas de las diferencias principales entre esta NIC y el Decreto 2649.
Primero tenemos que bajo la NIC el valor razonable de los terrenos y edificios (avaluado por un perito) y maquinaria y equipo (avaluado por una transacci贸n) ser谩 el valor del mercado. Si el activo es de dif铆cil adquisici贸n en el mercado, su valoraci贸n ser谩 su costo de reposici贸n. Mientras que por el 2649 se tiene que debe utilizarse aquel m茅todo que mejor cumpla la norma b谩sica de asociaci贸n.
La empresa determina el valor razonable del activo seg煤n su conveniencia tributaria, sin tener en cuenta su valor real en el mercado, alej谩ndose cada vez m谩s de su realidad econ贸mica.
Otra diferencia es el reconocimeto que le hacen al costo incurrido para su adquisicion. POr la NIC: es el costo historico del activo una vez deducido el valor residual,mientras que por el 2649 es el valor del activo mas todas las erogaciones y cargos necesarios hasta colocarlos en condiciones de uso.

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Comment by Brenda Michelle Ramirez 05.07.09 @ 0:30

cuando una inmobiliaria compra una edificacion, es claro que incurre en gastos notariales y registro,gastos de avaluo tecnico del terreno, y gastos de comisiones a terceros mi pregunta es 驴 cual o cuales de estos gastos son capitalizables y cuales no?

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Comment by danilo anzola 07.12.09 @ 16:52

No hay una distinci贸n entre la NIC 16 y el decreto 2649, sobre el momento en el cual se debe iniciar la depreciaci贸n de un activo: cuando empieza a ser utilizado o cuando se registra en libros como adquirida. Puedo recibir el activo y ponerlo de inmediato a operar y registrar su compra 30 d铆as despu茅s.

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Comment by 銈炽兗銉 銈€偊銉堛儸銉冦儓 03.17.14 @ 15:59

Fine content Appreciate it!

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Comment by Cartier 鏅傝▓ 銈炽償銉 03.17.14 @ 16:58

Truly tons of valuable information!

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Comment by 銉兗銉溿儍銈 銈ゃ兗銈搞兗銉堛兗銉 銉栥兗銉 03.17.14 @ 17:00

Thanks! I like this.

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Comment by 銈ㄣ儷銉°偣 璨″竷 03.17.14 @ 17:07

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This way can be effective in reducing skin relaxation and fine lines to some extent.
Stop, take a deep breath and attempt to clear your head momentarily.

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Comment by sleep 03.17.14 @ 17:10

Terrific knowledge Regards!

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Comment by 銈便偆銉堛偣銉氥兗銉 銉愩儍銈 銉堛兗銉 03.17.14 @ 18:10

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Gone are the days when the evening, go out Night
Weekend and hard rock festivals organized a burst of freshness and energy,
which allows people to face the Blues on Monday, with confidence and determination.

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Comment by identifiant free wifi gratuit 03.17.14 @ 18:16

Cheers. A lot of facts!

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Comment by COACH 銉愩儍銈 銉°兂銈 03.17.14 @ 18:25

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Comment by 銉炪兗銈偢銈с偆銈炽儢銈 銉堛兗銉堛儛銉冦偘 03.17.14 @ 18:53

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Comment by 銉曘偅銉冦儓銉曘儹銉冦儣 銈点兂銉銉 03.17.14 @ 20:24

Beneficial facts With thanks!

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Comment by 銈亴銉熴儵銉庢檪瑷 03.17.14 @ 20:50

Reliable content, Thanks a lot!

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Comment by 銉淬偅銈儓銉偄銈枫兗銈儸銉冦儓婵瀹 03.17.14 @ 23:13

Seriously many of valuable knowledge!

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Comment by 銉淬偅銈儓銉偄銈枫兗銈儸銉冦儓 銉斻兂銈 03.17.14 @ 23:26

Regards, Lots of material.

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Comment by 銉栥儷銈儶 鎸囪吉 03.17.14 @ 23:34

Very good facts. Many thanks.

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Comment by 銉淬偅銈儓銉偄銈枫兗銈儸銉冦儓 銉兂銉斻兗銈 03.17.14 @ 23:42

Regards! An abundance of knowledge!

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Comment by 銉栥儷銈儶 璨″竷 銉°兂銈 03.18.14 @ 0:53

You made your position very nicely..

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Comment by 銈炽兗銉 璨″竷 03.18.14 @ 1:05

Many thanks. Numerous stuff.

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Comment by 銈儹銈 銈兗銈便兗銈 浜烘皸 03.18.14 @ 1:15

Thank you. I enjoy this!

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Comment by 銈炽兗銉 璨″竷 銈儸銉炽偢 03.18.14 @ 1:42

{
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yet I never found any interesting article like yours.
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view}, if all {webmasters|site owners|website owners|web owners} and bloggers made
good content as you did, the {internet|net|web} will be {much more|a lot more} useful than ever before.|
I {couldn’t|could not} {resist|refrain from} commenting.
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{link|hyperlink} or {newsletter|e-newsletter} service.
Do {you have|you’ve} any? {Please|Kindly} {allow|permit|let} me {realize|recognize|understand|recognise|know} {so that|in order that} I {may just|may|could} subscribe.

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{It is|It’s} {appropriate|perfect|the best} time to make some plans for the future and {it is|it’s} time to be happy.
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to|wish to|desire to} suggest you {few|some} interesting
things or {advice|suggestions|tips}. {Perhaps|Maybe} you {could|can}
write next articles referring to this article. I {want to|wish to|desire to} read
{more|even more} things about it!|
{It is|It’s} {appropriate|perfect|the best} time to make {a few|some} plans for {the future|the longer
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{I have|I’ve} {read|learn} this {post|submit|publish|put up} and if
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{Perhaps|Maybe} you {could|can} write {next|subsequent} articles {relating to|referring to|regarding} this article.
I {want to|wish to|desire to} {read|learn} {more|even more} {things|issues} {approximately|about} it!|
{I have|I’ve} been {surfing|browsing} {online|on-line} {more than|greater than} {three|3} hours {these days|nowadays|today|lately|as of
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{In my opinion|Personally|In my view}, if all {webmasters|site
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{content|content material} as {you did|you probably
did}, the {internet|net|web} {will be|shall be|might be|will probably be|can be|will likely be}
{much more|a lot more} {useful|helpful} than ever before.|
Ahaa, its {nice|pleasant|good|fastidious} {discussion|conversation|dialogue} {regarding|concerning|about|on the topic of} this {article|post|piece of writing|paragraph}
{here|at this place} at this {blog|weblog|webpage|website|web site}, I
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I am sure this {article|post|piece of writing|paragraph} has touched all the internet {users|people|viewers|visitors}, its really really {nice|pleasant|good|fastidious} {article|post|piece
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Wow, this {article|post|piece of writing|paragraph}
is {nice|pleasant|good|fastidious}, my {sister|younger sister} is
analyzing {such|these|these kinds of} things, {so|thus|therefore} I
am going to {tell|inform|let know|convey} her.|
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web site|your website}!|
Way cool! Some {very|extremely} valid points! I appreciate
you {writing this|penning this} {article|post|write-up} {and the|and also
the|plus the} rest of the {site is|website is} {also very|extremely|very|also really|really} good.|
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is a great} {blog|website|web site|site}. I stumbledupon it ;)
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again|yet again} {since I|since i have} {bookmarked|book marked|book-marked|saved as a favorite} it.

Money and freedom {is the best|is the greatest} way to change,
may you be rich and continue to {help|guide} {other people|others}.|
Woah! I’m really {loving|enjoying|digging} the template/theme of this {site|website|blog}.
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“perfect balance” between {superb usability|user friendliness|usability} and {visual appearance|visual appeal|appearance}.

I must say {that you’ve|you have|you’ve} done a
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{In addition|Additionally|Also}, the blog loads {very|extremely|super} {fast|quick} for me on {Safari|Internet explorer|Chrome|Opera|Firefox}.
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These are {really|actually|in fact|truly|genuinely}
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in {regarding|concerning|about|on the topic of} blogging.
You have touched some {nice|pleasant|good|fastidious} {points|factors|things} here.
Any way keep up wrinting.|
{I love|I really like|I enjoy|I like|Everyone loves} what you guys
{are|are usually|tend to be} up too. {This sort of|This type of|Such|This kind
of} clever work and {exposure|coverage|reporting}! Keep up the
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{Howdy|Hi there|Hey there|Hi|Hello|Hey}! Someone in
my {Myspace|Facebook} group shared this {site|website} with us so I came to {give it a look|look it over|take
a look|check it out}. I’m definitely {enjoying|loving} the information.
I’m {book-marking|bookmarking} and will be tweeting this to my followers!
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blog and {wonderful|terrific|brilliant|amazing|great|excellent|fantastic|outstanding|superb} {style and
design|design and style|design}.|
{I love|I really like|I enjoy|I like|Everyone loves} what you guys {are|are usually|tend to be}
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Keep up the {superb|terrific|very good|great|good|awesome|fantastic|excellent|amazing|wonderful} works guys
I’ve {incorporated|added|included} you guys to {|my|our|my personal|my own} blogroll.|
{Howdy|Hi there|Hey there|Hi|Hello|Hey} would you mind {stating|sharing} which blog platform
you’re {working with|using}? I’m {looking|planning|going} to start
my own blog {in the near future|soon} but I’m having a {tough|difficult|hard} time {making a
decision|selecting|choosing|deciding} between BlogEngine/Wordpress/B2evolution and Drupal.

The reason I ask is because your {design and style|design|layout} seems different
then most blogs and I’m looking for something {completely unique|unique}.
P.S {My apologies|Apologies|Sorry} for {getting|being} off-topic but I had to ask!|
{Howdy|Hi there|Hi|Hey there|Hello|Hey} would you mind letting me know which {webhost|hosting company|web host} you’re {utilizing|working with|using}?
I’ve loaded your blog in 3 {completely different|different}
{internet browsers|web browsers|browsers} and I must say this blog
loads a lot {quicker|faster} then most. Can you {suggest|recommend}
a good {internet hosting|web hosting|hosting} provider at a
{honest|reasonable|fair} price? {Thanks a lot|Kudos|Cheers|Thank you|Many thanks|Thanks}, I
appreciate it!|
{I love|I really like|I like|Everyone loves} it {when people|when individuals|when folks|whenever people} {come together|get together} and share {opinions|thoughts|views|ideas}.
Great {blog|website|site}, {keep it up|continue the good work|stick with it}!|
Thank you for the {auspicious|good} writeup.
It in fact was a amusement account it. Look advanced to {far|more}
added agreeable from you! {By the way|However}, how {can|could} we communicate?|
{Howdy|Hi there|Hey there|Hello|Hey} just wanted to give you a quick heads up.
The {text|words} in your {content|post|article} seem to be
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I’m not sure if this is a {format|formatting} issue or something to do with {web browser|internet browser|browser} compatibility but I {thought|figured} I’d post to let
you know. The {style and design|design and style|layout|design} look
great though! Hope you get the {problem|issue} {solved|resolved|fixed} soon.

{Kudos|Cheers|Many thanks|Thanks}|
This is a topic {that is|that’s|which is} {close to|near
to} my heart… {Cheers|Many thanks|Best wishes|Take care|Thank you}!
{Where|Exactly where} are your contact details though?|
It’s very {easy|simple|trouble-free|straightforward|effortless} to find out any {topic|matter} on
{net|web} as compared to {books|textbooks}, as I found this {article|post|piece of writing|paragraph} at this
{website|web site|site|web page}.|
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I’m having {a tough time|problems|trouble} locating it but, I’d like to {send|shoot} you an {e-mail|email}.
I’ve got some {creative ideas|recommendations|suggestions|ideas} for your blog you might be interested in
hearing. Either way, great {site|website|blog} and I look forward to seeing it {develop|improve|expand|grow} over time.|
{Hola|Hey there|Hi|Hello|Greetings}! I’ve been {following|reading} your {site|web
site|website|weblog|blog} for {a long time|a while|some
time} now and finally got the {bravery|courage} to go ahead and give
you a shout out from {New Caney|Kingwood|Huffman|Porter|Houston|Dallas|Austin|Lubbock|Humble|Atascocita} {Tx|Texas}!
Just wanted to {tell you|mention|say} keep up the {fantastic|excellent|great|good}
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Greetings from {Idaho|Carolina|Ohio|Colorado|Florida|Los angeles|California}!
I’m {bored to tears|bored to death|bored} at work so I
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I {enjoy|really like|love} the {knowledge|info|information} you {present|provide} here and can’t wait to take a look when
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phone|phone} .. I’m not even using WIFI, just 3G ..
{Anyhow|Anyways}, {awesome|amazing|very good|superb|good|wonderful|fantastic|excellent|great} {site|blog}!|
Its {like you|such as you} {read|learn} my {mind|thoughts}!

You {seem|appear} {to understand|to know|to grasp} {so much|a lot} {approximately|about} this, {like you|such as
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{I think|I feel|I believe} {that you|that you simply|that you just} {could|can} do with {some|a few} {%|p.c.|percent} to
{force|pressure|drive|power} the message {house|home} {a
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{A great|An excellent|A fantastic} read. {I’ll|I will} {definitely|certainly} be back.|
I visited {multiple|many|several|various} {websites|sites|web sites|web pages|blogs} {but|except|however} the audio {quality|feature}
for audio songs {current|present|existing} at this {website|web site|site|web page} is {really|actually|in fact|truly|genuinely} {marvelous|wonderful|excellent|fabulous|superb}.|
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similar one and i was just {wondering|curious} if you get a lot
of spam {comments|responses|feedback|remarks}? If so how do you {prevent|reduce|stop|protect against} it, any plugin
or anything you can {advise|suggest|recommend}?
I get so much lately it’s driving me {mad|insane|crazy}
so any {assistance|help|support} is very much appreciated.|
Greetings! {Very helpful|Very useful} advice {within this|in this particular} {article|post}!
{It is the|It’s the} little changes {that make|which will make|that produce|that
will make} {the biggest|the largest|the greatest|the most
important|the most significant} changes. {Thanks a lot|Thanks|Many
thanks} for sharing!|
{I really|I truly|I seriously|I absolutely} love {your blog|your site|your
website}.. {Very nice|Excellent|Pleasant|Great} colors &
theme. Did you {create|develop|make|build} {this website|this site|this web site|this amazing site} yourself?
Please reply back as I’m {looking to|trying to|planning to|wanting to|hoping to|attempting
to} create {my own|my very own|my own personal} {blog|website|site}
and {would like to|want to|would love to} {know|learn|find out} where you got this from
or {what the|exactly what the|just what the} theme {is called|is named}.
{Thanks|Many thanks|Thank you|Cheers|Appreciate it|Kudos}!|
{Hi there|Hello there|Howdy}! This {post|article|blog post}
{couldn’t|could not} be written {any better|much better}!
{Reading through|Looking at|Going through|Looking through} this {post|article} reminds me of my
previous roommate! He {always|constantly|continually} kept {talking about|preaching about} this.

{I will|I’ll|I am going to|I most certainly will} {forward|send} {this article|this information|this
post} to him. {Pretty sure|Fairly certain} {he will|he’ll|he’s
going to} {have a good|have a very good|have a great} read.
{Thank you for|Thanks for|Many thanks for|I appreciate you for} sharing!|
{Wow|Whoa|Incredible|Amazing}! This blog looks {exactly|just} like my old one!
It’s on a {completely|entirely|totally} different {topic|subject} but it has pretty much the same {layout|page layout}
and design. {Excellent|Wonderful|Great|Outstanding|Superb} choice
of colors!|
{There is|There’s} {definately|certainly} {a lot to|a great deal
to} {know about|learn about|find out about}
this {subject|topic|issue}. {I like|I love|I really
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{You made|You’ve made|You have made} some {decent|good|really good} points there.
I {looked|checked} {on the internet|on the web|on the net} {for more info|for more information|to find out
more|to learn more|for additional information} about the issue and found {most individuals|most people} will go along with your views on {this website|this
site|this web site}.|
{Hi|Hello|Hi there|What’s up}, I {log on to|check|read} your {new stuff|blogs|blog} {regularly|like every week|daily|on a regular
basis}. Your {story-telling|writing|humoristic} style is {awesome|witty}, keep
{doing what you’re doing|up the good work|it up}!|
I {simply|just} {could not|couldn’t} {leave|depart|go away} your {site|web site|website}
{prior to|before} suggesting that I {really|extremely|actually} {enjoyed|loved} {the standard|the
usual} {information|info} {a person|an individual} {supply|provide} {for
your|on your|in your|to your} {visitors|guests}? Is {going to|gonna} be {back|again} {frequently|regularly|incessantly|steadily|ceaselessly|often|continuously} {in order
to|to} {check up on|check out|inspect|investigate cross-check} new posts|
{I wanted|I needed|I want to|I need to} to thank you for this {great|excellent|fantastic|wonderful|good|very good} read!!
I {definitely|certainly|absolutely} {enjoyed|loved} every {little bit of|bit of} it.
{I have|I’ve got|I have got} you {bookmarked|book marked|book-marked|saved as a favorite} {to
check out|to look at} new {stuff you|things you} post鈥
{Hi|Hello|Hi there|What’s up}, just wanted to {mention|say|tell you}, I {enjoyed|liked|loved} this {article|post|blog post}.
It was {inspiring|funny|practical|helpful}. Keep on posting!|
I {{leave|drop|{write|create}} a {comment|leave a response}|drop a {comment|leave a response}|{comment|leave a response}} {each time|when|whenever} I {appreciate|like|especially enjoy} a
{post|article} on a {site|{blog|website}|site|website} or {I have|if I have} something to {add|contribute|valuable to contribute} {to the discussion|to the
conversation}. {It is|Usually it is|Usually it’s|It’s} {a
result of|triggered by|caused by} the {passion|fire|sincerness} {communicated|displayed} in the {post|article} I {read|looked at|browsed}.
And {on|after} this {post|article} PROPIEDADES, PLANTA Y EQUIPO, NIC16 | Observatorio de NIIF / XBRL.
I {{was|was actually} moved|{was|was actually} excited} enough to {drop|{leave|drop|{write|create}}|post} a {thought|{comment|{comment|leave a response}a response}}
{:-P|:)|;)|;-)|:-)} I {do have|actually do have} {{some|a few} questions|a couple of questions|2
questions} for you {if you {don’t|do not|usually do not|tend not
to} mind|if it’s {allright|okay}}. {Is it|Could it be} {just|only|simply} me or {do|does it {seem|appear|give the impression|look|look as if|look like} like} {some|a few} of {the|these} {comments|responses|remarks} {look|appear|come across} {like they
are|as if they are|like} {coming from|written by|left by} brain
dead {people|visitors|folks|individuals}? :-P And, if you are {posting|writing} {on|at}
{other|additional} {sites|social sites|online sites|online social sites|places}, {I’d|I would} like to {follow|keep up with} {you|{anything|everything} {new|fresh} you have to post}.
{Could|Would} you {list|make a list} {all|every one|the complete urls} of {your|all your} {social|communal|community|public|shared}
{pages|sites} like your {twitter feed, Facebook page or linkedin profile|linkedin profile,
Facebook page or twitter feed|Facebook page,
twitter feed, or linkedin profile}?|
{Hi there|Hello}, I enjoy reading {all of|through} your {article|post|article
post}. I {like|wanted} to write a little comment to support you.|
I {always|constantly|every time} spent my half an hour to read this {blog|weblog|webpage|website|web site}’s
{articles|posts|articles or reviews|content} {everyday|daily|every day|all the time} along with
a {cup|mug} of coffee.|
I {always|for all time|all the time|constantly|every time} emailed this {blog|weblog|webpage|website|web site}
post page to all my {friends|associates|contacts}, {because|since|as|for the reason that} if like to read
it {then|after that|next|afterward} my {friends|links|contacts} will too.|
My {coder|programmer|developer} is trying to {persuade|convince} me to
move to .net from PHP. I have always disliked the idea
because of the {expenses|costs}. But he’s tryiong none the less.

I’ve been using {Movable-type|WordPress} on {a number of|a variety
of|numerous|several|various} websites for about a year and am {nervous|anxious|worried|concerned} about switching
to another platform. I have heard {fantastic|very good|excellent|great|good} things about blogengine.net.
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site|this website|this site|your blog} before but after {browsing through|going through|looking at} {some of
the|a few of the|many of the} {posts|articles} I
realized it’s new to me. {Anyways|Anyhow|Nonetheless|Regardless}, I’m {definitely|certainly} {happy|pleased|delighted} {I found|I discovered|I came across|I stumbled upon} it and I’ll
be {bookmarking|book-marking} it and checking back {frequently|regularly|often}!|
{Terrific|Great|Wonderful} {article|work}! {This is|That is} {the type of|the kind of} {information|info} {that are meant to|that are supposed to|that should}
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Heya {i’m|i am} for the first time here. I {came across|found} this board and I find It {truly|really}
useful & it helped me out {a lot|much}. I hope to give something back and {help|aid} others like you {helped|aided}
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do believe|I do think|There’s no doubt that} {your site|your website|your web site|your blog} {might be|may be|could be|could possibly be} having {browser|internet browser|web
browser} compatibility {issues|problems}. {When I|Whenever I} {look at
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up! {Other than that|Apart from that|Besides that|Aside from that}, {fantastic|wonderful|great|excellent} {blog|website|site}!|
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page|website page} and {to this point|so far|thus far|up to now}?

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Heya {i’m|i am} for {the primary|the first} time here.
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web.|
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{Hello|Hi} there, {simply|just} {turned into|became|was|become|changed into} {aware of|alert
to} your {blog|weblog} {thru|through|via} Google, {and found|and located} that {it is|it’s} {really|truly}
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