{"id":12747,"date":"2023-03-06T17:05:56","date_gmt":"2023-03-06T17:05:56","guid":{"rendered":"https:\/\/intranet.consenso.com.ec\/?page_id=12747"},"modified":"2025-08-28T20:23:16","modified_gmt":"2025-08-28T20:23:16","slug":"finanzas","status":"publish","type":"page","link":"https:\/\/intranet.consensocorp.com\/?page_id=12747","title":{"rendered":"Finanzas"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"12747\" class=\"elementor elementor-12747\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40830cc elementor-section-full_width elementor-section-height-min-height elementor-section-content-top elementor-section-height-default elementor-section-items-middle\" data-id=\"40830cc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49c328b\" data-id=\"49c328b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-206f247 elementor-widget elementor-widget-heading\" data-id=\"206f247\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Pol\u00edticas Corporativas<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3db7384 elementor-section-height-min-height elementor-section-content-middle elementor-hidden-phone elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"3db7384\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd68e8c\" data-id=\"cd68e8c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0386dfe elementor-widget elementor-widget-text-editor\" data-id=\"0386dfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ponemos a tu disposici\u00f3n herramientas que apoyan el adecuado comportamiento en nuestra organizaci\u00f3n de acuerdo a nuestra cultura y valores. Familiar\u00edzate con ellos y util\u00edzalos<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2022c98 elementor-section-height-min-height elementor-section-content-middle elementor-hidden-phone elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"2022c98\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0f83c4\" data-id=\"e0f83c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8aba20 elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"c8aba20\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Men\u00fa\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-c8aba20\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12736\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=7331\" class=\"elementor-item\">Talento Humano<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12723\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=12582\" class=\"elementor-item\">Tecnolog\u00eda de la Informaci\u00f3n<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12746\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=12740\" class=\"elementor-item\">Legal<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12751\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=12747\" class=\"elementor-item\">Finanzas<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12762\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=12755\" class=\"elementor-item\">Log\u00edstica<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-13099\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=13097\" class=\"elementor-item\">Auditor\u00eda<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-15436\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=15433\" class=\"elementor-item\">Innovaci\u00f3n<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Alternar men\u00fa\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-c8aba20\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12736\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=7331\" class=\"elementor-item\" tabindex=\"-1\">Talento Humano<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12723\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=12582\" class=\"elementor-item\" tabindex=\"-1\">Tecnolog\u00eda de la Informaci\u00f3n<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12746\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=12740\" class=\"elementor-item\" tabindex=\"-1\">Legal<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12751\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=12747\" class=\"elementor-item\" tabindex=\"-1\">Finanzas<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12762\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=12755\" class=\"elementor-item\" tabindex=\"-1\">Log\u00edstica<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-13099\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=13097\" class=\"elementor-item\" tabindex=\"-1\">Auditor\u00eda<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-15436\"><a href=\"https:\/\/intranet.consensocorp.com\/?page_id=15433\" class=\"elementor-item\" tabindex=\"-1\">Innovaci\u00f3n<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-58c02fb e-flex e-con-boxed e-con e-parent\" data-id=\"58c02fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-65c23bc e-con-full e-flex e-con e-child\" data-id=\"65c23bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed2f5f1 elementor-widget elementor-widget-image\" data-id=\"ed2f5f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-14-pax.webp\" class=\"attachment-large size-large wp-image-18485\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-14-pax.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-14-pax-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-14-pax-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-14-pax-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ce3ff6 e-con-full e-flex e-con e-child\" data-id=\"5ce3ff6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e64d21e elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"e64d21e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f445cf9 elementor-widget elementor-widget-text-editor\" data-id=\"f445cf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de reserva de pasajes a\u00e9reos<\/h2><p style=\"text-align: left;\">El prop\u00f3sito de esta Pol\u00edtica de alto nivel es establecer la documentaci\u00f3n requerida m\u00ednima, los tiempos de retenci\u00f3n y los custodios de la misma; para garantizar la integridad, disponibilidad y confidencialidad a trav\u00e9s del tiempo de vigencia de la informaci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d49d62 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"1d49d62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2FGESTIONAR%20LA%20TESORERIA%2FTGF%2DTE%2D001%20Pol%C3%ADtica%20de%20Reserva%20pasajes%20a%C3%A9reos%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2FGESTIONAR%20LA%20TESORERIA\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30b8f0a e-flex e-con-boxed e-con e-parent\" data-id=\"30b8f0a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a243b0f elementor-widget-tablet__width-initial elementor-widget elementor-widget-image\" data-id=\"a243b0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-15-intangibles.webp\" class=\"attachment-large size-large wp-image-18486\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-15-intangibles.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-15-intangibles-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-15-intangibles-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-15-intangibles-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ef91704 e-con-full e-flex e-con e-child\" data-id=\"ef91704\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6602d60 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"6602d60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c2c6cd elementor-widget elementor-widget-text-editor\" data-id=\"3c2c6cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica para Manejo de Activos Intangibles<\/h2><p style=\"text-align: left;\">Reconocer, registrar y controlar correctamente los Activos Intangibles propiedad de las Empresas del Grupo Consenso.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-839e4bb elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"839e4bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D007%20ACTIVOS%20INTANGIBLES%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d6fce elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"26d6fce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cb190a elementor-widget elementor-widget-text-editor\" data-id=\"3cb190a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica para gestionar pagos y anticipos\u00a0<\/h2><p style=\"text-align: left;\">Gestionar los anticipos y pagos de manera oportuna por las obligaciones adquiridas por las empresas del grupo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98e99ac elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"98e99ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/:b:\/r\/sites\/Consensocorp\/Transformacion%20Digital\/Mejora%20Continua\/PROCESOS%20CORPORATIVOS\/PROCESOS%20CORPORATIVOS\/2.%20DOCUMENTOS%20NORMATIVOS%20(Fuentes)\/2.%20GESTI%C3%93N%20POR%20PROCESOS%20(Fuentes)\/2.%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20(Fuente)\/1.%20POLITICAS\/1.POLITICAS%20VIGENTES\/GESTIONAR%20LA%20TESORERIA\/TGF-TE-002_POLITICA_DE_PAGOS_Y_ANTICIPOS..pdf?csf=1&#038;web=1&#038;e=eLZGLD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a24904 e-flex e-con-boxed e-con e-parent\" data-id=\"7a24904\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-16a65b6 e-con-full e-flex e-con e-child\" data-id=\"16a65b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b31688 elementor-widget elementor-widget-image\" data-id=\"7b31688\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"526\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-26-contabilidad-eeff.webp\" class=\"attachment-large size-large wp-image-18487\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-26-contabilidad-eeff.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-26-contabilidad-eeff-300x197.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-26-contabilidad-eeff-768x505.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-26-contabilidad-eeff-350x230.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5919dc e-con-full e-flex e-con e-child\" data-id=\"b5919dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-790428e elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"790428e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e19b185 elementor-widget elementor-widget-text-editor\" data-id=\"e19b185\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad sobre presentaci\u00f3n de EEFF fiscales<\/h2><p style=\"text-align: left;\">Emitir Estados Financieros fundamentados en las normas internacionales de informaci\u00f3n financiera que sean comparables entre las empresas del grupo y entre los per\u00edodos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6333a6 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"f6333a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D001%20POLITICA%20PRESENTACION%20DE%20EEFF%20FISCALES%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cb5f04c e-flex e-con-boxed e-con e-parent\" data-id=\"cb5f04c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d94f5f6 e-con-full e-flex e-con e-child\" data-id=\"d94f5f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a77231 elementor-widget elementor-widget-image\" data-id=\"3a77231\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-13-efectivo.webp\" class=\"attachment-large size-large wp-image-18488\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-13-efectivo.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-13-efectivo-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-13-efectivo-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-13-efectivo-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1aa800a e-con-full e-flex e-con e-child\" data-id=\"1aa800a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-653bd62 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"653bd62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf8700f elementor-widget elementor-widget-text-editor\" data-id=\"bf8700f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de contabilidad, manejo de efectivo y equivalentes<\/h2><p style=\"text-align: left;\">Establecer principios para la presentaci\u00f3n de los instrumentos financieros, as\u00ed como para la compensaci\u00f3n de activos financieros y pasivos financieros.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c70c00b elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"c70c00b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D002%20POLITICAS%20DE%20EFECTIVO%20Y%20EQUIVALENTES%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cdc2081 e-flex e-con-boxed e-con e-parent\" data-id=\"cdc2081\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f413e58 e-con-full e-flex e-con e-child\" data-id=\"f413e58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43cbced elementor-widget elementor-widget-image\" data-id=\"43cbced\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-16-instrumentos-financieros.webp\" class=\"attachment-large size-large wp-image-18489\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-16-instrumentos-financieros.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-16-instrumentos-financieros-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-16-instrumentos-financieros-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-16-instrumentos-financieros-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-131286e e-con-full e-flex e-con e-child\" data-id=\"131286e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6474ea7 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"6474ea7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c652c07 elementor-widget elementor-widget-text-editor\" data-id=\"c652c07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad: Instrumentos Financieros<\/h2><p style=\"text-align: left;\">Establecer principios para la presentaci\u00f3n de los instrumentos financieros, as\u00ed como para la compensaci\u00f3n de activos financieros y pasivos financieros.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a35f6f6 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"a35f6f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D003%20POLITICAS%20DE%20INSTRUMENTOS%20FINANCIEROS%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c58c3a e-flex e-con-boxed e-con e-parent\" data-id=\"6c58c3a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2b89b40 e-con-full e-flex e-con e-child\" data-id=\"2b89b40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-102c56c elementor-widget elementor-widget-image\" data-id=\"102c56c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-17-control-invent.webp\" class=\"attachment-large size-large wp-image-18490\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-17-control-invent.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-17-control-invent-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-17-control-invent-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-17-control-invent-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e474754 e-con-full e-flex e-con e-child\" data-id=\"e474754\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b38a09e elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"b38a09e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c41719 elementor-widget elementor-widget-text-editor\" data-id=\"2c41719\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica Corporativa de Contabilidad: Inventarios<\/h2><p style=\"text-align: left;\">Definir el tratamiento contable de los inventarios de las empresas del Grupo Consenso.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87e9132 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"87e9132\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D004%20POLITICA%20INVENTARIOS%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0f8ff1e e-flex e-con-boxed e-con e-parent\" data-id=\"0f8ff1e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6c2ccfe e-con-full e-flex e-con e-child\" data-id=\"6c2ccfe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50d25af elementor-widget elementor-widget-image\" data-id=\"50d25af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-18-inversiones.webp\" class=\"attachment-large size-large wp-image-18491\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-18-inversiones.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-18-inversiones-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-18-inversiones-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-18-inversiones-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d43f46b e-con-full e-flex e-con e-child\" data-id=\"d43f46b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02d2665 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"02d2665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd5e820 elementor-widget elementor-widget-text-editor\" data-id=\"cd5e820\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad sobre valoraci\u00f3n de inversiones<\/h2><p style=\"text-align: left;\">Prescribir el tratamiento contable de las inversiones en asociadas y establecer los requerimientos para aplicaci\u00f3n del m\u00e9todo de participaci\u00f3n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd25e19 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"fd25e19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D005%20POLITICA%20VALORACION%20DE%20INVERSIONES%20EN%20ACCIONES%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76eec37 e-flex e-con-boxed e-con e-parent\" data-id=\"76eec37\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a9df94f e-con-full e-flex e-con e-child\" data-id=\"a9df94f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e71f02c elementor-widget elementor-widget-image\" data-id=\"e71f02c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-19-inversiones-planta.webp\" class=\"attachment-large size-large wp-image-18492\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-19-inversiones-planta.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-19-inversiones-planta-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-19-inversiones-planta-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-19-inversiones-planta-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b6b3ecc e-con-full e-flex e-con e-child\" data-id=\"b6b3ecc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6eca0ee elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"6eca0ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15cc730 elementor-widget elementor-widget-text-editor\" data-id=\"15cc730\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad: Propiedad Planta y Equipo<\/h2><p style=\"text-align: left;\">Reconocer y registrar correctamente los Activos fijos propiedad de las empresas del grupo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5865120 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"5865120\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D006%20POLITICA%20PROPIEDAD%20PLANTA%20Y%20EQUIPO%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bd21f9 e-flex e-con-boxed e-con e-parent\" data-id=\"8bd21f9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5d1686e e-con-full e-flex e-con e-child\" data-id=\"5d1686e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ce192d elementor-widget elementor-widget-image\" data-id=\"9ce192d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-20-arriendo.webp\" class=\"attachment-large size-large wp-image-18493\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-20-arriendo.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-20-arriendo-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-20-arriendo-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-20-arriendo-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f6be445 e-con-full e-flex e-con e-child\" data-id=\"f6be445\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f4140d elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"4f4140d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4db2c8e elementor-widget elementor-widget-text-editor\" data-id=\"4db2c8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad: Arrendamientos<\/h2><p style=\"text-align: left;\">Reconocer y registrar correctamente los arriendos en base a los principios contables establecidos para su medici\u00f3n y correcta presentaci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2925712 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"2925712\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D008%20POLITICA%20ARRENDAMIENTOS%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aaf5645 e-flex e-con-boxed e-con e-parent\" data-id=\"aaf5645\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-086f896 e-con-full e-flex e-con e-child\" data-id=\"086f896\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d708c4 elementor-widget elementor-widget-image\" data-id=\"4d708c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-21-activacion-agencias.webp\" class=\"attachment-large size-large wp-image-18494\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-21-activacion-agencias.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-21-activacion-agencias-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-21-activacion-agencias-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-21-activacion-agencias-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-37e092b e-con-full e-flex e-con e-child\" data-id=\"37e092b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92fcd41 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"92fcd41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd8a5f0 elementor-widget elementor-widget-text-editor\" data-id=\"fd8a5f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad: Activaci\u00f3n Agencias<\/h2><p style=\"text-align: left;\">Prescribir el tratamiento contable de los valores incurridos para la apertura de nuevas agencias; y para las mejoras o adecuaciones que se incurran en las agencias existentes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74de9fb elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"74de9fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D009%20POLITICA%20ACTIVACION%20AGENCIAS%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d0f53b1 e-flex e-con-boxed e-con e-parent\" data-id=\"d0f53b1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-11fca8e e-con-full e-flex e-con e-child\" data-id=\"11fca8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d457d93 elementor-widget elementor-widget-image\" data-id=\"d457d93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-28-deterioro.webp\" class=\"attachment-large size-large wp-image-18495\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-28-deterioro.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-28-deterioro-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-28-deterioro-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-28-deterioro-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77fa38f e-con-full e-flex e-con e-child\" data-id=\"77fa38f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4475eb2 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"4475eb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47e9787 elementor-widget elementor-widget-text-editor\" data-id=\"47e9787\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad: Deterioro de los Activos<\/h2><p style=\"text-align: left;\">Establecer los lineamientos que se aplicar\u00e1n para asegurarse que los activos est\u00e9n correctamente contabilizados y registrados por un importe que no sea superior al importe recuperable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0e27f9 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"a0e27f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D010%20POLITICA%20DETERIORO%20DE%20ACTIVOS%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d213df5 e-flex e-con-boxed e-con e-parent\" data-id=\"d213df5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f9f6a4e e-con-full e-flex e-con e-child\" data-id=\"f9f6a4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb0803 elementor-widget elementor-widget-image\" data-id=\"8fb0803\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-22-beneficios.webp\" class=\"attachment-large size-large wp-image-18496\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-22-beneficios.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-22-beneficios-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-22-beneficios-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-22-beneficios-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0763892 e-con-full e-flex e-con e-child\" data-id=\"0763892\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d05b5f elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"5d05b5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8451b1 elementor-widget elementor-widget-text-editor\" data-id=\"a8451b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad: Beneficios de Empleados<\/h2><p style=\"text-align: left;\">Determinar que el costo de los beneficios est\u00e9 definido por el m\u00e9todo de la unidad de cr\u00e9dito proyectada, de acuerdo con el informe del actuario calificado.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5117835 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"5117835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D011%20POLITICA%20BENEFICIOS%20EMPLEADOS%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eaeab1f e-flex e-con-boxed e-con e-parent\" data-id=\"eaeab1f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e080f61 e-con-full e-flex e-con e-child\" data-id=\"e080f61\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd47696 elementor-widget elementor-widget-image\" data-id=\"fd47696\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-24-provisiones.webp\" class=\"attachment-large size-large wp-image-18497\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-24-provisiones.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-24-provisiones-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-24-provisiones-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-24-provisiones-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-290ee78 e-con-full e-flex e-con e-child\" data-id=\"290ee78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-879e859 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"879e859\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a99a13f elementor-widget elementor-widget-text-editor\" data-id=\"a99a13f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad: Manejo de provisiones<\/h2><p style=\"text-align: left;\">Controlar los registros contables en los Estados Financieros, generados por provisiones solicitadas por las diferentes \u00e1reas de la empresa y que se requieran registrar fuera de los m\u00f3dulos que integran el ERP de cada empresa<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cceea41 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"cceea41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D012%20POLITICAS%20DE%20PROVISIONES%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7383ac1 e-flex e-con-boxed e-con e-parent\" data-id=\"7383ac1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-135ee05 e-con-full e-flex e-con e-child\" data-id=\"135ee05\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2dac708 elementor-widget elementor-widget-image\" data-id=\"2dac708\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"526\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-27-ingresos-ordinarios.webp\" class=\"attachment-large size-large wp-image-18498\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-27-ingresos-ordinarios.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-27-ingresos-ordinarios-300x197.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-27-ingresos-ordinarios-768x505.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-27-ingresos-ordinarios-350x230.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4fc2e50 e-con-full e-flex e-con e-child\" data-id=\"4fc2e50\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc2ae3d elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"dc2ae3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f9f02c elementor-widget elementor-widget-text-editor\" data-id=\"0f9f02c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad: Ingresos Ordinarios<\/h2><p style=\"text-align: left;\">Tener un tratamiento contable de los ingresos que surgen en los movimientos transaccionales durante el periodo contable de las empresas del Grupo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-273341c elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"273341c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D013%20POLITICA%20INGRESOS%20ORDINARIOS%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dd3f689 e-flex e-con-boxed e-con e-parent\" data-id=\"dd3f689\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-282f2d1 e-con-full e-flex e-con e-child\" data-id=\"282f2d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92e6acc elementor-widget elementor-widget-image\" data-id=\"92e6acc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-25-tax.webp\" class=\"attachment-large size-large wp-image-18499\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-25-tax.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-25-tax-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-25-tax-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-25-tax-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dbfe217 e-con-full e-flex e-con e-child\" data-id=\"dbfe217\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-accb88d elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"accb88d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17a79a8 elementor-widget elementor-widget-text-editor\" data-id=\"17a79a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad: Impuestos a las Ganancias<\/h2><p style=\"text-align: left;\">Prescribir el tratamiento contable del Impuesto a las Ganancias.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-184b901 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"184b901\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D014%20POLITICA%20IMPUESTO%20A%20LAS%20GANANCIAS%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-63c0490 e-flex e-con-boxed e-con e-parent\" data-id=\"63c0490\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-bdb35a1 e-con-full e-flex e-con e-child\" data-id=\"bdb35a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d22a2d1 elementor-widget elementor-widget-image\" data-id=\"d22a2d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-23-f-d-mes.webp\" class=\"attachment-large size-large wp-image-18500\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-23-f-d-mes.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-23-f-d-mes-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-23-f-d-mes-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-23-f-d-mes-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-059e2b3 e-con-full e-flex e-con e-child\" data-id=\"059e2b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd71ab5 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"bd71ab5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<span class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tFINANZAS\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18c11bd elementor-widget elementor-widget-text-editor\" data-id=\"18c11bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pol\u00edtica de Contabilidad: Cierre de Mes<\/h2><p style=\"text-align: left;\">Establecer los procesos de cierre contable en base a los principios, y normativa de presentaci\u00f3n de Estados Financiero<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80f42c5 elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-button\" data-id=\"80f42c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/serviandinasaec.sharepoint.com\/sites\/Consensocorp\/Transformacion%20Digital\/Forms\/AllItems.aspx?id=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD%2FTGC%2D015%20CIERRE%20DE%20MES%2Epdf&#038;parent=%2Fsites%2FConsensocorp%2FTransformacion%20Digital%2FMejora%20Continua%2FPROCESOS%20CORPORATIVOS%2FPROCESOS%20CORPORATIVOS%2F2%2E%20DOCUMENTOS%20NORMATIVOS%20%28Fuentes%29%2F2%2E%20GESTI%C3%93N%20POR%20PROCESOS%20%28Fuentes%29%2F2%2E%20PROCESO%20GESTIONAR%20LAS%20FINANZAS%20%28Fuente%29%2F1%2E%20POLITICAS%2F1%2EPOLITICAS%20VIGENTES%2F2%2E%20GESTIONAR%20LA%20CONTABILIDAD\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER DOCUMENTO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b9fe4dd e-flex e-con-boxed e-con e-parent\" data-id=\"b9fe4dd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7619430 e-con-full e-flex e-con e-child\" data-id=\"7619430\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-caa8cd2 elementor-widget elementor-widget-image\" data-id=\"caa8cd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"519\" src=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-29-compensacion-cts.webp\" class=\"attachment-large size-large wp-image-18501\" alt=\"\" srcset=\"https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-29-compensacion-cts.webp 800w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-29-compensacion-cts-300x195.webp 300w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-29-compensacion-cts-768x498.webp 768w, https:\/\/intranet.consensocorp.com\/wp-content\/uploads\/2025\/05\/sim-29-compensacion-cts-350x227.webp 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd358e4 e-con-full e-flex e-con e-child\" data-id=\"cd358e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8304825 elementor-widget-divider--view-line_text elementor-widget-divider--element-align-right elementor-widget elementor-widget-divider\" data-id=\"8304825\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div 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organizaci\u00f3n de acuerdo a nuestra cultura y valores. Familiar\u00edzate con ellos y util\u00edzalos FINANZAS Pol\u00edtica de reserva de pasajes a\u00e9reos El prop\u00f3sito de esta Pol\u00edtica de alto nivel es establecer la documentaci\u00f3n requerida m\u00ednima, los tiempos de retenci\u00f3n y los custodios [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-12747","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/intranet.consensocorp.com\/index.php?rest_route=\/wp\/v2\/pages\/12747","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intranet.consensocorp.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/intranet.consensocorp.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/intranet.consensocorp.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/intranet.consensocorp.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12747"}],"version-history":[{"count":84,"href":"https:\/\/intranet.consensocorp.com\/index.php?rest_route=\/wp\/v2\/pages\/12747\/revisions"}],"predecessor-version":[{"id":19084,"href":"https:\/\/intranet.consensocorp.com\/index.php?rest_route=\/wp\/v2\/pages\/12747\/revisions\/19084"}],"wp:attachment":[{"href":"https:\/\/intranet.consensocorp.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}