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La Dirección de Impuestos y Aduanas Nacionales (DIAN) dio a conocer Proyecto de Resolución, “Por la cual se prescribe el formulario para la presentación de la Declaración de Renta y Complementario o de Ingresos y Patrimonio, para Personas Jurídicas y Asimiladas y Personas Naturales y Asimiladas no Residentes y Sucesiones Ilíquidas de Causantes no Residentes”: Formulario Modelo No. 110.

Aunque algunos temen que las nuevas normas contables puedan ser usadas para libre interpretación, en la Supersociedades aclaran que se debe aplicar el juicio profesional y que cualquier decisión debe ser justificada. Este 2017 será el primer año en que la información sobre la salud financiera de las compañías colombianas estará en un lenguaje internacional, lo que permitirá comparar si sus negocios son más o menos rentables que los de sus pares de otros países.