{"id":108,"date":"2023-11-02T14:39:34","date_gmt":"2023-11-02T19:39:34","guid":{"rendered":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/?p=108"},"modified":"2026-01-16T09:52:17","modified_gmt":"2026-01-16T14:52:17","slug":"politicas-contables-de-activos","status":"publish","type":"post","link":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/sin-categoria\/politicas-contables-de-activos\/","title":{"rendered":"Pol\u00edticas contables de activos"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li><em><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/1-POLITICA-CONTABLE-EFECTIVO-Y-EQUIVALENTES-AL-EFECTIVO-1-1.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/1-POLITICA-CONTABLE-EFECTIVO-Y-EQUIVALENTES-AL-EFECTIVO-1-1.pdf\">Pol\u00edtica contable de efectivo y equivalentes al efectivo<\/a><\/em><\/li>\n\n\n\n<li><em><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/2-POLITICA-CONTABLE-INVERSIONES-DE-ADMINISTRACION-DE-LIQUIDEZ-1.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/2-POLITICA-CONTABLE-INVERSIONES-DE-ADMINISTRACION-DE-LIQUIDEZ-1.pdf\">Pol\u00edtica contable de inversiones de administraci\u00f3n de liquidez<\/a><\/em><\/li>\n\n\n\n<li><em><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/3-POLITICA-CUENTAS-POR-COBRAR-Y-DETERIORO-1.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/3-POLITICA-CUENTAS-POR-COBRAR-Y-DETERIORO-1.pdf\">Pol\u00edtica contable de cuentas por cobrar<\/a><\/em><\/li>\n\n\n\n<li><em><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/4-INSTRUMENTOS-DERIVADOS-1.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/4-INSTRUMENTOS-DERIVADOS-1.pdf\">Instrumentos derivados<\/a><\/em><\/li>\n\n\n\n<li><em><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/5-POLITICA-CONTABLE-INVERSIONES-EN-CONTROLADAS-1.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/5-POLITICA-CONTABLE-INVERSIONES-EN-CONTROLADAS-1.pdf\">Inversiones en controladas<\/a><\/em><\/li>\n\n\n\n<li><em><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/6-POLITICA-CONTABLE-INVENTARIOS-1.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/6-POLITICA-CONTABLE-INVENTARIOS-1.pdf\">Inventarios<\/a><\/em><\/li>\n\n\n\n<li><em><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/7-POLITICA-PROPIEDADES-PLANTA-Y-EQUIPO.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/7-POLITICA-PROPIEDADES-PLANTA-Y-EQUIPO.pdf\">Propiedades, planta y equipo<\/a><\/em><\/li>\n\n\n\n<li><em><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/8-POLITICA-CONTABLE-PROPIEDADES-DE-INVERSION-1.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/8-POLITICA-CONTABLE-PROPIEDADES-DE-INVERSION-1.pdf\">Propiedades de inversi\u00f3n<\/a><\/em><\/li>\n\n\n\n<li><em><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/9-POLITICA-CONTABLE-ACTIVOS-INTANGIBLES-2.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/9-POLITICA-CONTABLE-ACTIVOS-INTANGIBLES-2.pdf\">Activos intangibles<\/a><\/em><\/li>\n\n\n\n<li><em><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/10-POLITICA-CONTABLE-ARRENDAMIENTOS-2.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/10-POLITICA-CONTABLE-ARRENDAMIENTOS-2.pdf\">Arrendamientos<\/a><\/em><\/li>\n\n\n\n<li><a href=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/11-POLITICA-CONTABLE-COSTOS-DE-FINANCIACION-1.pdf\" data-type=\"link\" data-id=\"https:\/\/media2.utp.edu.co\/oficinas\/48\/11-POLITICA-CONTABLE-COSTOS-DE-FINANCIACION-1.pdf\"><em>Costos de financiaci\u00f3n<\/em><\/a><\/li>\n<\/ul>\n\n\n\n<p><span class=\"post-content__span\"> <\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-108","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/wp-json\/wp\/v2\/posts\/108","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/wp-json\/wp\/v2\/comments?post=108"}],"version-history":[{"count":30,"href":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/wp-json\/wp\/v2\/posts\/108\/revisions"}],"predecessor-version":[{"id":681,"href":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/wp-json\/wp\/v2\/posts\/108\/revisions\/681"}],"wp:attachment":[{"href":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/wp-json\/wp\/v2\/media?parent=108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/wp-json\/wp\/v2\/categories?post=108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gestionfinanciera.utp.edu.co\/gestion-contable\/wp-json\/wp\/v2\/tags?post=108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}