Interacción entre las NIIF y la diversificación de portafolios: retos para la transparencia contable y la gestión del riesgo en Colombia: Ilustración en Python
Resumen
La presente investigación analiza la interacción entre las Normas Internacionales de Información Financiera (NIIF) y la diversificación de portafolios en el contexto colombiano, destacando los retos que enfrenta la práctica contable para garantizar transparencia, comparabilidad y gestión eficiente del riesgo. Se argumenta que la correcta aplicación de las NIIF, particularmente las normas sobre instrumentos financieros (NIIF 9) y segmentos de operación (NIIF 8), es determinante para representar de forma fiel los efectos de la diversificación en los estados financieros y para apoyar decisiones de inversión basadas en evidencia. Asimismo, se examina cómo la convergencia contable iniciada con la Ley 1314 de 2009 transformó el panorama normativo y exigió una mayor integración entre la información contable, la planeación tributaria y la gestión financiera. Desde una perspectiva práctica, el estudio discute los desafíos derivados de la valoración a valor razonable, la revelación de riesgos crediticios y la tributación de rendimientos diversificados, evidenciando que la adopción de las NIIF implica no solo un cambio técnico, sino también una evolución cultural y ética en la profesión contable. Finalmente, se concluye que el fortalecimiento de la educación contable, la investigación aplicada y la articulación entre normas financieras y fiscales son esenciales para consolidar la transparencia y sostenibilidad del sistema financiero colombiano.
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Derechos de autor 2025 Jhonier Rangel, Liliana Andrea Ahumada Suárez, Jhon Edward Ladino Camacho, Reynaldo Zambrano Berrio, Daniel Barajas Higuera
Esta obra está bajo licencia internacional Creative Commons Reconocimiento 4.0.
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