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Abril 15

Modifica el capítulo XVII de la Circular Básica Contable y Financiera sobre “Determinación, contabilización, amortización y valuación del crédito mercantil adquirido” y adiciona una cuenta en los Planes Únicos de Cuenta (PUC) del sistema financiero y el sector asegurador para el registro del crédito mercantil adquirido. Anexos.


Abril 04

Modifica el Capítulo II de la Circular Externa 100 de 1995 (Circular Básica Financiera y Contable) - sobre Reglas relativas a la Gestión del Riesgo Crediticio - definición de Microcrédito. Anexo.


Enero 04

Crea subcuentas en el Plan Único de Cuentas (PUC) para el Sistema Financiero, en relación con el manejo contable por parte de los participantes en la formación del Indicador Bancario de Referencia (IBR). Anexos.



IASB Amends Financial Instruments Standard for Puttable Instruments and Obligations Arising on Liquidation.

AFFECTS: Entities reporting under IFRSs.

SUMMARY: On February 14, 2008, the IASB released amendments to IAS 32 regarding the balance sheet classification of puttable financial instruments and obligations arising only on liquidation. IAS 32 currently requires that if an issuer is required to pay or transfer cash or another financial asset in return for redeeming or repurchasing a financial instrument, the instrument is classified as a financial liability. The amendments will require that some financial instruments currently meeting the definition of a financial liability be classified as equity because they represent the residual interest in the net assets of the entity. Under the amendments, such instruments generally will include:

NEXT STEPS: The amendments will be effective for annual periods beginning on or after January 1, 2009, with early adoption permitted.


IASB Revises Accounting for Business Combinations and Noncontrolling Ownership Interests

AFFECTS: Entities reporting under IFRSs.

SUMMARY: On the heels of the FASB’s issuance of new standards on business combinations and noncontrolling interests, the IASB released its counterpart standards:

IFRS 3 (revised), Business Combinations.

IAS 27 (revised), Consolidated and Separate Financial Statements.

The release of the new IASB standards brings to a close the second phase of the FASB/IASB joint business combinations project.

Below are highlights of revisions made in IFRS 3 (revised) and IAS 27 (revised):

Acquisition-related costs — Expensed as incurred. Examples include, but are not limited to, fees paid to investment bankers, attorneys, accountants, and valuation professionals.

NEXT STEPS: The revised standards are effective for annual reporting periods beginning on or after July 1, 2009, with early adoption permitted.

OTHER RESOURCES: http://www.iasb.org/News/Press+Releases/IASB+completes+the+second+phase+of+the+business+combinations+project.htm

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