Tratamiento contable de los beneficios a empleados de acuerdo con la norma NIC 19

Abstract

As of January 1 2013 in Colombia it has begun the process of accounting convergence procedure full IFRS, for the group of large enterprises within the group No 1 2014 category preparers group They 1 and started the so-called process to IFRS and finally began the final process of implementing IFRS from 2015, according to the provisions of the Decree 2784 of 2012 as amended in late 2014 by Decree 2615. This work refers to the following aspects: benefit) Recognition employees; Short-term benefits; Initial and subsequent recognition of employee benefits; Recognition consolidated and unconsolidated profit; Actuarial valuation of employee benefits; Long-term benefits; Gains on termination of employment contract; Disclosures. Is highly concerned about the legal instability in Colombia but transferred to the accounting system usually with a constant and stable accounting framework since the 90s through decrees 2649 and 2650 and that the national government modifies the full IFRS at the end of 2014 by decree since 2015 and announces Subsequent changes as enunciated by the Tax Reform Article 165 of the law 1607/2012 law, considering the accounting and fiscal impact of the application of IFRS for the next four (4) years.