Limitaciones contables en el reconocimiento, medición y revelación de intangibles en la información financiera de empresas productoras de cine en Colombia. Caso de estudio.
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El presente trabajo tiene como objetivo identificar las limitaciones que tienen las Normas Internacionales de Información Financiera (IFRS por sus siglas en inglés) para la industria cinematográfica colombiana. Los IFRS son el conjunto de estándares internacionales de contabilidad promulgadas por el International Accounting Standars Board (IASB en adelante), este modelo rige en Colombia desde la emisión de la Ley 1314 de 2009, este se define como un cuerpo básico de normas contables dirigidas a empresas que pueden ser de tres tipos diferentes: Grupo 1. los emisores de valores, entidades de interés público (empresas de tamaño grande clasificadas de esta manera que cumplen con una serie de requisitos adicionales según el Decreto 2784 de 2012); Grupo 2. Las pequeñas y medianas empresas (Pymes) que no sean emisores de valores ni entidades de interés público de acuerdo con lo definido en el Decreto 3022 de 2013; Grupo 3. microempresas y personas naturales o jurídicas el cual se encuentra regulado por el Decreto 2706 de 2012, para microempresa.
Este trabajo ocupa el análisis del marco de regulación contable alusivo a activos intangibles, tomando como referencia lo más importante de todas las versiones de normatividad emitida por el IASB en los criterios de reconocimiento, medición, como revelación de la información financiera de la industria del cine en el país. Para a ello se parte de una metodología inductiva que emplea un caso de estudio de una industria productora de cine perteneciente al grupo 2 en Colombia, en el que se exponen las etapas de un proyecto cinematográfico, y los limitantes contables que los valores que se invierten en estás tienen para su reconocimiento, medición y revelación en los estados financieros. A partir de la identificación de estas limitaciones se busca analizar las concepciones teóricas del modelo contable IASB, tanto en IFRS plenas y IFRS para Pymes.
Con lo anterior, se realizar una discusión en torno al tratamiento contable de intangibles los cuales son relevantes en términos del valor en esta clase de industria que vive su mejor momento desde la creación de la Ley de Cine en el país. Esto desde un enfoque teórico y práctico, enlazado con las temáticas de regulación contable vigente en Colombia y la práctica contable.
The purpose of this paper is to identify the limitations of the International Financial Reporting Standards (IFRS) for the Colombian film industry. IFRS are the set of international accounting standards promulgated by the International Accounting Standars Board (IASB onwards), this model is in force in Colombia since the issuance of Law 1314 of 2009, this is defined as a basic body of accounting standards aimed at companies that can be of three different types: Group 1. securities issuers, public interest entities (large-sized companies classified in this way that meet a series of additional requirements according to Decree 2784 of 2012); Group 2. Small and medium-sized enterprises (SMEs) that are not securities issuers or public interest entities as defined in Decree 3022 of 2013; Group 3. Microenterprises and natural or legal persons which is regulated by Decree 2706 of 2012, for microenterprises. This work occupies the analysis of the accounting regulation framework alluding to intangible assets, taking as reference the most important of all the regulations issued by the IASB in the criteria of recognition, measurement, as disclosure of the financial information of the film industry in the country. For this, it is based on an inductive methodology that uses a case study of a film production industry belonging to group 2 in Colombia, in which the stages of a film project are exposed, and the accounting limitations that the values that are invested These are for recognition, measurement and disclosure in the financial statements. Based on the identification of these limitations, the theoretical conceptions of the IASB accounting model are analyzed, both in full IFRS and IFRS for SMEs. With the above, there will be a discussion about the accounting treatment of intangibles which are relevant in terms of the value in this kind of industry that lives its best moment since the creation of the Law of Cinema in the country. This from a theoretical and practical approach, linked to the issues of accounting regulation in force in Colombia and accounting practice.
The purpose of this paper is to identify the limitations of the International Financial Reporting Standards (IFRS) for the Colombian film industry. IFRS are the set of international accounting standards promulgated by the International Accounting Standars Board (IASB onwards), this model is in force in Colombia since the issuance of Law 1314 of 2009, this is defined as a basic body of accounting standards aimed at companies that can be of three different types: Group 1. securities issuers, public interest entities (large-sized companies classified in this way that meet a series of additional requirements according to Decree 2784 of 2012); Group 2. Small and medium-sized enterprises (SMEs) that are not securities issuers or public interest entities as defined in Decree 3022 of 2013; Group 3. Microenterprises and natural or legal persons which is regulated by Decree 2706 of 2012, for microenterprises. This work occupies the analysis of the accounting regulation framework alluding to intangible assets, taking as reference the most important of all the regulations issued by the IASB in the criteria of recognition, measurement, as disclosure of the financial information of the film industry in the country. For this, it is based on an inductive methodology that uses a case study of a film production industry belonging to group 2 in Colombia, in which the stages of a film project are exposed, and the accounting limitations that the values that are invested These are for recognition, measurement and disclosure in the financial statements. Based on the identification of these limitations, the theoretical conceptions of the IASB accounting model are analyzed, both in full IFRS and IFRS for SMEs. With the above, there will be a discussion about the accounting treatment of intangibles which are relevant in terms of the value in this kind of industry that lives its best moment since the creation of the Law of Cinema in the country. This from a theoretical and practical approach, linked to the issues of accounting regulation in force in Colombia and accounting practice.
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Tovar, L.(2019). Limitaciones contables en el reconocimiento, medición y revelación de intangibles en la información financiera de empresas productoras de cine en Colombia. Caso de estudio. Bogotá. 2019