Compilación de los procesos y disposiciones contables de los activos especiales, tomados por el estado mediante la acción de extinción de dominio en Colombia

Abstract

With this monograph, we made an analysis about the accounting aspects generated by the extinction of the right of ownership as the constitutional legal instrument derived from an expanded criminal policy that combats criminal or illegal finances. The extinction of the right of ownership is the ideal and effective instrument with the ability to eradicate those illicit economic rights by origin or destination (basic causes) that violate the precepts 34 and 58 of the Colombian Constitution. In this paper we commented on the current asset manager that is the SAE (special asset company) which, in force with Law 1708 of 2014, where the Government faces a war through the legal means of declaring the loss of the right of properties that were acquired by goods or illegal destination, initially the legal framework of the extinction of the right of domain will be addressed. Subsequently, the accounting process performed by the depositary and / or liquidator will be analyzed when the SAE delivers the goods or company for its management and subsequent liquidation. Finally, a guide is proposed with the accounting acknowledgments derived from the completion of the process to bring these assets to liquidation.