{"id":1174,"date":"2019-12-09T08:08:00","date_gmt":"2019-12-09T03:08:00","guid":{"rendered":"https:\/\/www.bendiksenlaw.co\/?p=1174"},"modified":"2021-10-14T23:41:32","modified_gmt":"2021-10-14T18:41:32","slug":"opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor","status":"publish","type":"post","link":"https:\/\/www.bendiksenlaw.co\/es\/precisan-que-ingresos-se-calcuan-para-para-determinar-obligacion-de-tener-revisor-fiscal\/","title":{"rendered":"Precisan qu\u00e9 ingresos se calcuan para para determinar obligaci\u00f3n de tener revisor fiscal"},"content":{"rendered":"<p><em>(Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, Concepto 1080)<\/em><\/p>\n\n\n\n<p>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica precis\u00f3 que para calcular los activos brutos y as\u00ed determinar si existe la obligaci\u00f3n de contar con revisor fiscal se debe incluir la totalidad de los ingresos reconocidos, lo que incluye los ingresos de actividades ordinarias, ingresos financieros, ganancias por variaciones de valor razonable, diferencias en cambio, utilidad en venta de activos no corrientes y otros ingresos. Es de recordar que la Ley 43 de 1990 establece que \u201cser\u00e1 obligatorio tener revisor fiscal en todas las sociedades comerciales, de cualquier naturaleza, cuyos activos brutos al 31 de diciembre del a\u00f1o inmediatamente anterior sean o excedan el equivalente de cinco mil (5.000) salarios m\u00ednimos y\/o cuyos ingresos brutos durante el a\u00f1o inmediatamente anterior sean o excedan al equivalente a tres mil (3.000) salarios m\u00ednimos.\u201d<\/p>\n\n\n\n<p><meta charset=\"utf-8\"><a href=\"https:\/\/www.bendiksenlaw.co\/es\/eng\/contact-us\/\">contactarnos<\/a>\u00a0para m\u00e1s informaci\u00f3n.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>(Public Accounting Technical Council, Opinion 1080) The Public Accounting Technical Council issued an opinion that in order to calculate a company\u2019s gross assets, to determine it\u2019s obligation to establish a statutory auditor, all recognized income must be included, made up of oridinary income, financial income, income from the changes in fair value, exchange rate differences, [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1175,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Opinion on type of income to be included when determining requierement to establish a statutory auditor - B\u00e9ndiksenLaw<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bendiksenlaw.co\/es\/precisan-que-ingresos-se-calcuan-para-para-determinar-obligacion-de-tener-revisor-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Opinion on type of income to be included when determining requierement to establish a statutory auditor - B\u00e9ndiksenLaw\" \/>\n<meta property=\"og:description\" content=\"(Public Accounting Technical Council, Opinion 1080) The Public Accounting Technical Council issued an opinion that in order to calculate a company\u2019s gross assets, to determine it\u2019s obligation to establish a statutory auditor, all recognized income must be included, made up of oridinary income, financial income, income from the changes in fair value, exchange rate differences, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bendiksenlaw.co\/es\/precisan-que-ingresos-se-calcuan-para-para-determinar-obligacion-de-tener-revisor-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"B\u00e9ndiksenLaw\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-09T03:08:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-10-14T18:41:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.bendiksenlaw.co\/wp-content\/uploads\/2021\/10\/DECEMBER-9-2019.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"667\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sebasti\u00e1n B\u00e9ndiksen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sebasti\u00e1n B\u00e9ndiksen\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo estimado de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/\",\"url\":\"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/\",\"name\":\"Opinion on type of income to be included when determining requierement to establish a statutory auditor - B\u00e9ndiksenLaw\",\"isPartOf\":{\"@id\":\"https:\/\/www.bendiksenlaw.co\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.bendiksenlaw.co\/wp-content\/uploads\/2021\/10\/DECEMBER-9-2019.jpeg\",\"datePublished\":\"2019-12-09T03:08:00+00:00\",\"dateModified\":\"2021-10-14T18:41:32+00:00\",\"author\":{\"@id\":\"https:\/\/www.bendiksenlaw.co\/#\/schema\/person\/ef42180298a5064e8f82e9fb93affdda\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/#breadcrumb\"},\"inLanguage\":\"es-CO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es-CO\",\"@id\":\"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/#primaryimage\",\"url\":\"https:\/\/www.bendiksenlaw.co\/wp-content\/uploads\/2021\/10\/DECEMBER-9-2019.jpeg\",\"contentUrl\":\"https:\/\/www.bendiksenlaw.co\/wp-content\/uploads\/2021\/10\/DECEMBER-9-2019.jpeg\",\"width\":1000,\"height\":667},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.bendiksenlaw.co\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Opinion on type of income to be included when determining requierement to establish a statutory auditor\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bendiksenlaw.co\/#website\",\"url\":\"https:\/\/www.bendiksenlaw.co\/\",\"name\":\"B\u00e9ndiksenLaw\",\"description\":\"Getting ahead\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.bendiksenlaw.co\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es-CO\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.bendiksenlaw.co\/#\/schema\/person\/ef42180298a5064e8f82e9fb93affdda\",\"name\":\"Sebasti\u00e1n B\u00e9ndiksen\",\"sameAs\":[\"http:\/\/bklaw.com.co\"],\"url\":\"https:\/\/www.bendiksenlaw.co\/es\/author\/dev_ben\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Opinion on type of income to be included when determining requierement to establish a statutory auditor - B\u00e9ndiksenLaw","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.bendiksenlaw.co\/es\/precisan-que-ingresos-se-calcuan-para-para-determinar-obligacion-de-tener-revisor-fiscal\/","og_locale":"es_ES","og_type":"article","og_title":"Opinion on type of income to be included when determining requierement to establish a statutory auditor - B\u00e9ndiksenLaw","og_description":"(Public Accounting Technical Council, Opinion 1080) The Public Accounting Technical Council issued an opinion that in order to calculate a company\u2019s gross assets, to determine it\u2019s obligation to establish a statutory auditor, all recognized income must be included, made up of oridinary income, financial income, income from the changes in fair value, exchange rate differences, [&hellip;]","og_url":"https:\/\/www.bendiksenlaw.co\/es\/precisan-que-ingresos-se-calcuan-para-para-determinar-obligacion-de-tener-revisor-fiscal\/","og_site_name":"B\u00e9ndiksenLaw","article_published_time":"2019-12-09T03:08:00+00:00","article_modified_time":"2021-10-14T18:41:32+00:00","og_image":[{"width":1000,"height":667,"url":"https:\/\/www.bendiksenlaw.co\/wp-content\/uploads\/2021\/10\/DECEMBER-9-2019.jpeg","type":"image\/jpeg"}],"author":"Sebasti\u00e1n B\u00e9ndiksen","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Sebasti\u00e1n B\u00e9ndiksen","Tiempo estimado de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/","url":"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/","name":"Opinion on type of income to be included when determining requierement to establish a statutory auditor - B\u00e9ndiksenLaw","isPartOf":{"@id":"https:\/\/www.bendiksenlaw.co\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/#primaryimage"},"image":{"@id":"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/#primaryimage"},"thumbnailUrl":"https:\/\/www.bendiksenlaw.co\/wp-content\/uploads\/2021\/10\/DECEMBER-9-2019.jpeg","datePublished":"2019-12-09T03:08:00+00:00","dateModified":"2021-10-14T18:41:32+00:00","author":{"@id":"https:\/\/www.bendiksenlaw.co\/#\/schema\/person\/ef42180298a5064e8f82e9fb93affdda"},"breadcrumb":{"@id":"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/#breadcrumb"},"inLanguage":"es-CO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/"]}]},{"@type":"ImageObject","inLanguage":"es-CO","@id":"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/#primaryimage","url":"https:\/\/www.bendiksenlaw.co\/wp-content\/uploads\/2021\/10\/DECEMBER-9-2019.jpeg","contentUrl":"https:\/\/www.bendiksenlaw.co\/wp-content\/uploads\/2021\/10\/DECEMBER-9-2019.jpeg","width":1000,"height":667},{"@type":"BreadcrumbList","@id":"https:\/\/www.bendiksenlaw.co\/opinion-on-type-of-income-to-be-included-when-determining-requierement-to-establish-a-statutory-auditor\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.bendiksenlaw.co\/"},{"@type":"ListItem","position":2,"name":"Opinion on type of income to be included when determining requierement to establish a statutory auditor"}]},{"@type":"WebSite","@id":"https:\/\/www.bendiksenlaw.co\/#website","url":"https:\/\/www.bendiksenlaw.co\/","name":"B\u00e9ndiksenLaw","description":"Getting ahead","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.bendiksenlaw.co\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es-CO"},{"@type":"Person","@id":"https:\/\/www.bendiksenlaw.co\/#\/schema\/person\/ef42180298a5064e8f82e9fb93affdda","name":"Sebasti\u00e1n B\u00e9ndiksen","sameAs":["http:\/\/bklaw.com.co"],"url":"https:\/\/www.bendiksenlaw.co\/es\/author\/dev_ben\/"}]}},"_links":{"self":[{"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/posts\/1174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/comments?post=1174"}],"version-history":[{"count":3,"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/posts\/1174\/revisions"}],"predecessor-version":[{"id":1218,"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/posts\/1174\/revisions\/1218"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/media\/1175"}],"wp:attachment":[{"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/media?parent=1174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/categories?post=1174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bendiksenlaw.co\/es\/wp-json\/wp\/v2\/tags?post=1174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}