{"id":4326,"date":"2022-03-04T11:27:48","date_gmt":"2022-03-04T16:27:48","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=4326"},"modified":"2022-03-04T11:27:48","modified_gmt":"2022-03-04T16:27:48","slug":"capitalizacion-de-pasivo-en-moneda-extranjera","status":"publish","type":"post","link":"https:\/\/blancodecastro.com\/en\/capitalizacion-de-pasivo-en-moneda-extranjera\/","title":{"rendered":"Capitalizaci\u00f3n de pasivo en moneda extranjera"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.10&#8243; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_margin=&#8221;||24px|4px|false|false&#8221; custom_padding=&#8221;14px||15px||false|false&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; _builder_version=&#8221;4.9.10&#8243; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_margin=&#8221;-25px|43px||17px||&#8221; custom_padding=&#8221;12px||12px|||&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.4.8&#8243;][et_pb_text _builder_version=&#8221;4.9.10&#8243; text_font=&#8221;Alef|700|||||||&#8221; text_font_size=&#8221;16px&#8221; custom_margin=&#8221;4px|||7px||&#8221;]<\/p>\n<p style=\"text-align: justify;\">El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica se refiere en su doctrina al tratamiento aplicable a la capitalizaci\u00f3n de un pasivo en moneda extranjera. Es de anotar que adicional al tratamiento contable, se debe tener presente el tratamiento cambiario aplicable al endeudamiento externo pasivo, como quiera que para que proceda su capitalizaci\u00f3n se deben observar determinados aspectos sustanciales y formales.<\/p>\n<p style=\"text-align: justify;\">Consulte el documento en el siguiente vinculo.<\/p>\n<p style=\"text-align: justify;\">Contacto:<\/p>\n<p style=\"text-align: justify;\">info@blancodecastro.com<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjQzMTYifX0=@&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;DESCARGAR ART\u00cdCULO COMPLETO&#8221; button_alignment=&#8221;left&#8221; _builder_version=&#8221;4.9.10&#8243; _dynamic_attributes=&#8221;button_url&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;13px&#8221; button_text_color=&#8221;#ffffff&#8221; button_bg_color=&#8221;#ac1c21&#8243; button_border_width=&#8221;0px&#8221; button_border_color=&#8221;rgba(0,0,0,0)&#8221; button_border_radius=&#8221;100px&#8221; button_letter_spacing=&#8221;1px&#8221; button_font=&#8221;Libre Franklin|600|||||||&#8221; button_icon=&#8221;%%372%%&#8221; button_on_hover=&#8221;off&#8221; background_layout=&#8221;dark&#8221; custom_margin=&#8221;1px||7px|0px&#8221; custom_padding=&#8221;10px|31px|10px|24px|true|false&#8221; animation_style=&#8221;zoom&#8221; hover_enabled=&#8221;0&#8243; button_letter_spacing_hover=&#8221;1px&#8221; button_bg_color_hover=&#8221;#27d8d2&#8243; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;on&#8221; button_letter_spacing__hover=&#8221;1px&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;on&#8221; button_bg_color__hover=&#8221;#878787&#8243; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;][\/et_pb_button][et_pb_signup mailchimp_list=&#8221;BLANCO DE CASTRO|5bcd6b1f58&#8243; layout=&#8221;top_bottom&#8221; last_name_field=&#8221;off&#8221; title=&#8221;\u00danase a nuestro bolet\u00edn mediante su correo electr\u00f3nico &#8221; button_text=&#8221;UNIRSE&#8221; _builder_version=&#8221;4.9.10&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Alata|700|||||||&#8221; header_text_align=&#8221;center&#8221; header_text_color=&#8221;#303030&#8243; header_font_size=&#8221;41px&#8221; form_field_font=&#8221;Alata|700|||||||&#8221; form_field_font_size=&#8221;18px&#8221; background_color=&#8221;#c6c6c6&#8243; custom_button=&#8221;on&#8221; button_text_size=&#8221;22px&#8221; button_bg_color=&#8221;#8e182c&#8221; button_border_width=&#8221;3px&#8221; button_border_radius=&#8221;100px&#8221; button_letter_spacing=&#8221;4px&#8221; button_font=&#8221;Alata|700|||||||&#8221; custom_margin=&#8221;35px||-5px|||&#8221;][\/et_pb_signup][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.4.8&#8243;][et_pb_sidebar orientation=&#8221;right&#8221; area=&#8221;et_pb_widget_area_1&#8243; _builder_version=&#8221;4.9.10&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;Alegreya Sans SC|800|||||||&#8221; header_text_color=&#8221;#FFFFFF&#8221; header_font_size=&#8221;29px&#8221; body_font=&#8221;Alegreya Sans|800|||||||&#8221; body_text_color=&#8221;#000000&#8243; body_font_size=&#8221;17px&#8221; background_color=&#8221;#8e182c&#8221; custom_margin=&#8221;|-130px||-26px||&#8221; custom_padding=&#8221;30px|27px||||&#8221; border_radii=&#8221;off|11px|11px|11px|11px&#8221; box_shadow_style=&#8221;preset1&#8243; box_shadow_color=&#8221;rgba(130,130,130,0.3)&#8221;][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica se refiere en su doctrina al tratamiento aplicable a la capitalizaci\u00f3n de un pasivo en moneda extranjera. Es de anotar que adicional al tratamiento contable, se debe tener presente el tratamiento cambiario aplicable al endeudamiento externo pasivo, como quiera que para que proceda su capitalizaci\u00f3n se deben observar [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":178,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[218],"tags":[],"yst_prominent_words":[],"class_list":["post-4326","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b062022"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2019\/07\/banners-Blanco-De-Castro-32-1.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4326","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=4326"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4326\/revisions"}],"predecessor-version":[{"id":4328,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4326\/revisions\/4328"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/178"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=4326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=4326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=4326"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=4326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}