{"id":3272,"date":"2026-05-13T17:12:45","date_gmt":"2026-05-13T17:12:45","guid":{"rendered":"https:\/\/planning-firm.com\/?p=3272"},"modified":"2026-05-13T17:12:45","modified_gmt":"2026-05-13T17:12:45","slug":"consolidacion-de-estados-financieros-en-grupos-con-control-extranjero","status":"publish","type":"post","link":"https:\/\/planning-firm.com\/en\/consolidacion-de-estados-financieros-en-grupos-con-control-extranjero\/","title":{"rendered":"Consolidaci\u00f3n de estados financieros en grupos con control extranjero"},"content":{"rendered":"<p>El Superintendencia de Sociedades, mediante concepto reciente sobre consolidaci\u00f3n contable, analiza el alcance de la obligaci\u00f3n de preparar y presentar estados financieros consolidados en sociedades colombianas subordinadas a control extranjero. Con base en la NIIF 10 Estados Financieros Consolidados y la Circular B\u00e1sica Contable de la entidad, se precisa que las subsidiarias domiciliadas en Colombia deben consolidar y reportar la informaci\u00f3n financiera del grupo econ\u00f3mico cuando exista control final extranjero, incluso si se presentan estructuras con sociedades intermedias exentas.<\/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:\/\/planning-firm.com\/wp-content\/uploads\/2026\/05\/SUPERSOCIEDADES-OFICIO-115-\u2013-282251.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of SUPERSOCIEDADES OFICIO 115 \u2013 282251.\"><\/object><a id=\"wp-block-file--media-4dd03eb0-1e9b-49be-b0c0-812343fc7355\" href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/05\/SUPERSOCIEDADES-OFICIO-115-\u2013-282251.pdf\">SUPERSOCIEDADES OFICIO 115 \u2013 282251<\/a><a href=\"https:\/\/planning-firm.com\/wp-content\/uploads\/2026\/05\/SUPERSOCIEDADES-OFICIO-115-\u2013-282251.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-4dd03eb0-1e9b-49be-b0c0-812343fc7355\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>El Superintendencia de Sociedades, mediante concepto reciente sobre consolidaci\u00f3n contable, analiza el alcance de la obligaci\u00f3n de preparar y presentar estados financieros consolidados en sociedades colombianas subordinadas a control extranjero. Con base en la NIIF 10 Estados Financieros Consolidados y la Circular B\u00e1sica Contable de la entidad, se precisa que las subsidiarias domiciliadas en Colombia [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/comments?post=3272"}],"version-history":[{"count":1,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3272\/revisions"}],"predecessor-version":[{"id":3274,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/posts\/3272\/revisions\/3274"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/media?parent=3272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/categories?post=3272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planning-firm.com\/en\/wp-json\/wp\/v2\/tags?post=3272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}