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Financial statements of supervised entities under IFRSFinancial statements of supervised entities under IFRS

Financial statements of supervised entities under IFRS

In accordance with the IFRS framework and the Colombian legal regime "are deemed as individual financial statements, those that comply with the requirements of IAS 1 and IAS 34 contained in the annex of Decree 2784 of 2012, which are of mandatory application in Colombia and are presented by an entity that has no investments that concede the status of associate, joint business or controller".

Other entities that have investments under the status of associate, joint business or controller must prepare and submit separate and consolidated financial statements.

* En caso de tener inconvenientes con este aplicativo por favor dirija su queja al correo electrónico super@superfinanciera.gov.co



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    Last updated : 29/01/2016
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