{"id":1686,"date":"2021-05-19T11:55:45","date_gmt":"2021-05-19T16:55:45","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=1686"},"modified":"2021-05-19T11:55:45","modified_gmt":"2021-05-19T16:55:45","slug":"activos-financieros-dados-de-baja","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/activos-financieros-dados-de-baja\/","title":{"rendered":"Activos financieros dados de baja"},"content":{"rendered":"<figure class=\"wp-block-image\"><a href=\"https:\/\/www.ladersam.com\/en\/auditoria-financiera\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"595\" height=\"205\" src=\"http:\/\/cursorcorporativo.com\/wp-content\/uploads\/2021\/05\/3-12.png\" alt=\"\" class=\"wp-image-1687\" srcset=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/3-12.png 595w, https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/3-12-300x103.png 300w\" sizes=\"(max-width: 595px) 100vw, 595px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">En su pr\u00f3xima reuni\u00f3n del 24 al 27 de mayo de 2021, el IASB discutir\u00e1 la contabilidad de los activos financieros dados de baja en cuentas cuando las aseguradoras apliquen por primera vez la NIIF 17 &#8216;Contratos de seguro&#8217; y la NIIF 9 &#8216;Instrumentos financieros&#8217;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La enmienda en discusi\u00f3n podr\u00e1 permitir a una entidad, en la aplicaci\u00f3n inicial de la NIIF 17, con el prop\u00f3sito de presentar informaci\u00f3n comparativa, elegir medir al valor razonable con cambios en resultados los activos financieros dados de baja en cuentas entre la fecha de transici\u00f3n y la fecha de aplicaci\u00f3n inicial de NIIF 17. Los requerimientos de transici\u00f3n de la NIIF 9 permanecer\u00edan sin cambios.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.ladersam.com\/en\/auditoria-financiera\/\"><img decoding=\"async\" width=\"595\" height=\"309\" src=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/2-20.png\" alt=\"\" class=\"wp-image-1688\" srcset=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/2-20.png 595w, https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/2-20-300x156.png 300w\" sizes=\"(max-width: 595px) 100vw, 595px\" \/><\/a><\/figure>","protected":false},"excerpt":{"rendered":"<p>En su pr\u00f3xima reuni\u00f3n del 24 al 27 de mayo de 2021, el IASB discutir\u00e1 la contabilidad de los activos financieros dados de baja en cuentas cuando las aseguradoras apliquen por primera vez la NIIF 17 &#8216;Contratos de seguro&#8217; y la NIIF 9 &#8216;Instrumentos financieros&#8217;. La enmienda en discusi\u00f3n podr\u00e1 permitir a una entidad, en [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[109,111],"tags":[204,193,27],"class_list":["post-1686","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacado","category-niif","tag-activos","tag-finanzas","tag-niif"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Activos financieros dados de baja - Ladersam Consultores<\/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.ladersam.com\/en\/activos-financieros-dados-de-baja\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Activos financieros dados de baja - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"En su pr\u00f3xima reuni\u00f3n del 24 al 27 de mayo de 2021, el IASB discutir\u00e1 la contabilidad de los activos financieros dados de baja en cuentas cuando las aseguradoras apliquen por primera vez la NIIF 17 &#8216;Contratos de seguro&#8217; y la NIIF 9 &#8216;Instrumentos financieros&#8217;. La enmienda en discusi\u00f3n podr\u00e1 permitir a una entidad, en [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/activos-financieros-dados-de-baja\/\" \/>\n<meta property=\"og:site_name\" content=\"Ladersam Consultores\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/Ladersam\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-19T16:55:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/activos-financieros.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Admin Ladersam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin Ladersam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/\"},\"author\":{\"name\":\"Admin Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\"},\"headline\":\"Activos financieros dados de baja\",\"datePublished\":\"2021-05-19T16:55:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/\"},\"wordCount\":118,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/activos-financieros.jpg\",\"keywords\":[\"Activos\",\"finanzas\",\"NIIF\"],\"articleSection\":[\"Destacado\",\"NIIF\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/\",\"url\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/\",\"name\":\"Activos financieros dados de baja - Ladersam Consultores\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/activos-financieros.jpg\",\"datePublished\":\"2021-05-19T16:55:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#primaryimage\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/activos-financieros.jpg\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/activos-financieros.jpg\",\"width\":1000,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ladersam.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Activos financieros dados de baja\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ladersam.com\/#website\",\"url\":\"https:\/\/www.ladersam.com\/\",\"name\":\"Ladersam Consultores\",\"description\":\"Firma de consultor\u00eda y auditor\u00eda que deja huella\",\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ladersam.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ladersam.com\/#organization\",\"name\":\"Ladersam Consultores\",\"url\":\"https:\/\/www.ladersam.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png\",\"width\":790,\"height\":193,\"caption\":\"Ladersam Consultores\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/web.facebook.com\/Ladersam\",\"https:\/\/es.linkedin.com\/company\/ladersamconsultores\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\",\"name\":\"Admin Ladersam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g\",\"caption\":\"Admin Ladersam\"},\"sameAs\":[\"https:\/\/www.ladersam.com\"],\"url\":\"https:\/\/www.ladersam.com\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Activos financieros dados de baja - Ladersam Consultores","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.ladersam.com\/en\/activos-financieros-dados-de-baja\/","og_locale":"en_US","og_type":"article","og_title":"Activos financieros dados de baja - Ladersam Consultores","og_description":"En su pr\u00f3xima reuni\u00f3n del 24 al 27 de mayo de 2021, el IASB discutir\u00e1 la contabilidad de los activos financieros dados de baja en cuentas cuando las aseguradoras apliquen por primera vez la NIIF 17 &#8216;Contratos de seguro&#8217; y la NIIF 9 &#8216;Instrumentos financieros&#8217;. La enmienda en discusi\u00f3n podr\u00e1 permitir a una entidad, en [&hellip;]","og_url":"https:\/\/www.ladersam.com\/en\/activos-financieros-dados-de-baja\/","og_site_name":"Ladersam Consultores","article_publisher":"https:\/\/web.facebook.com\/Ladersam","article_published_time":"2021-05-19T16:55:45+00:00","og_image":[{"width":1000,"height":600,"url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/activos-financieros.jpg","type":"image\/jpeg"}],"author":"Admin Ladersam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin Ladersam","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#article","isPartOf":{"@id":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/"},"author":{"name":"Admin Ladersam","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f"},"headline":"Activos financieros dados de baja","datePublished":"2021-05-19T16:55:45+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/"},"wordCount":118,"commentCount":0,"publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"image":{"@id":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/activos-financieros.jpg","keywords":["Activos","finanzas","NIIF"],"articleSection":["Destacado","NIIF"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/","url":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/","name":"Activos financieros dados de baja - Ladersam Consultores","isPartOf":{"@id":"https:\/\/www.ladersam.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#primaryimage"},"image":{"@id":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/activos-financieros.jpg","datePublished":"2021-05-19T16:55:45+00:00","breadcrumb":{"@id":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#primaryimage","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/activos-financieros.jpg","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/05\/activos-financieros.jpg","width":1000,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/www.ladersam.com\/activos-financieros-dados-de-baja\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ladersam.com\/"},{"@type":"ListItem","position":2,"name":"Activos financieros dados de baja"}]},{"@type":"WebSite","@id":"https:\/\/www.ladersam.com\/#website","url":"https:\/\/www.ladersam.com\/","name":"Ladersam Consultores","description":"Firma de consultor\u00eda y auditor\u00eda que deja huella","publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ladersam.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.ladersam.com\/#organization","name":"Ladersam Consultores","url":"https:\/\/www.ladersam.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png","width":790,"height":193,"caption":"Ladersam Consultores"},"image":{"@id":"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/web.facebook.com\/Ladersam","https:\/\/es.linkedin.com\/company\/ladersamconsultores"]},{"@type":"Person","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f","name":"Admin Ladersam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g","caption":"Admin Ladersam"},"sameAs":["https:\/\/www.ladersam.com"],"url":"https:\/\/www.ladersam.com\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/1686","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/comments?post=1686"}],"version-history":[{"count":0,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/1686\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media\/1689"}],"wp:attachment":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media?parent=1686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/categories?post=1686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/tags?post=1686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}