{"id":2164,"date":"2025-04-04T21:34:47","date_gmt":"2025-04-04T21:34:47","guid":{"rendered":"https:\/\/planningtax.com\/?p=2164"},"modified":"2025-04-07T21:35:54","modified_gmt":"2025-04-07T21:35:54","slug":"inversion-a-largo-plazo-tratamiento-contable","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/inversion-a-largo-plazo-tratamiento-contable\/","title":{"rendered":"Inversi\u00f3n a largo plazo \u2013 Tratamiento contable"},"content":{"rendered":"<p>Bajo el marco t\u00e9cnico normativo del Grupo 1, contenido en el Decreto \u00danico Reglamentario DUR 2420 de 2015, los activos financieros pueden reconocer sus variaciones en el ORI o en el resultado, dependiendo de su clasificaci\u00f3n y modelo de negocio. Mientras que, bajo el marco t\u00e9cnico normativo del Grupo 2 del DUR 2420 de 2015, las variaciones en el valor razonable de los activos financieros se reconocer\u00e1n, en todos los casos, directamente en el resultado del periodo, como una ganancia o una p\u00e9rdida, seg\u00fan corresponda.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/04\/CTCP-2025-0050.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CTCP 2025-0050.\"><\/object><a id=\"wp-block-file--media-028f1d52-f76c-4cb9-8c23-9bd5a19cf62b\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/04\/CTCP-2025-0050.pdf\">CTCP 2025-0050<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/04\/CTCP-2025-0050.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-028f1d52-f76c-4cb9-8c23-9bd5a19cf62b\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Bajo el marco t\u00e9cnico normativo del Grupo 1, contenido en el Decreto \u00danico Reglamentario DUR 2420 de 2015, los activos financieros pueden reconocer sus variaciones en el ORI o en el resultado, dependiendo de su clasificaci\u00f3n y modelo de negocio. Mientras que, bajo el marco t\u00e9cnico normativo del Grupo 2 del DUR 2420 de 2015, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/comments?post=2164"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2164\/revisions"}],"predecessor-version":[{"id":2166,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2164\/revisions\/2166"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=2164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}