1. The International Accounting Standards Board (IASB) included new limited-scope amendments to International Financial Reporting Standard 7 (IFRS 7) – Financial Instruments: Disclosures and IFRS 9 – Financial Instruments

With these amendments, it is proposed to cover:

• Characteristics of contractual cash flows.
• Equity instruments and other comprehensive income.
• Electronic cash transfer.

See: https://www.ifrs.org/news-and-events/news/2022/10/iasb-adds-narrow-scope-project-to-work-plan-on-possible-amendments-to-financial-instruments-accounting-standard/

2. The Technical Council of Public Accounting (CTCP), Through Concept 0417 of 2022, specifies that accounting experts must be public accountant

Through the Concept, the Technical Council of Public Accounting (CTCP) specifies the quality of the public accountant as an assistant to justice by the precepts established in Law 43 of 1990 and Annex 4 of the Sole Regulatory Decree 2420 of 2015, around the opinion of an expert opinion that involves technical-accounting practices.

See: https://jadelrio.com/Colombia/Flash17/2022-0417-Peritos-contables.pdf 

3. The Directorate of National Taxes and Customs (DIAN), through External Circular Letter 000007 of 2022, issues some clarifications about electronic sale invoices

Through the Circular, the Directorate of National Taxes and Customs (DIAN) clarified electronic billers and purchasers of goods and/or services to avoid additional requirements to those contemplated in the law to be demanded. The generation and issuance of the electronic sales invoices or equivalent documents.

See: https://jadelrio.com/Colombia/Flash%2017/Circular-Externa-000007-de-2022.pdf 

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