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explicabilidad</image:title></image:image><lastmod>2026-03-27T14:56:38+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/25/mas-especificidad-sobre-los-hallazgos-de-la-cpab/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/hallazgos-cpab.jpg</image:loc><image:title>Hallazgos CPAB</image:title></image:image><lastmod>2026-03-26T19:41:05+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/23/anticipos-de-clientes-similares-a-deuda-y-valuacion-del-dcf/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/3-modelo.png</image:loc><image:title>3 Modelo</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/2-nota.png</image:loc><image:title>2 Nota</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/1-extracto.png</image:loc><image:title>1 Extracto</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/anticipos-de-clientes.jpg</image:loc><image:title>Anticipos de clientes</image:title></image:image><lastmod>2026-03-23T23:11:48+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/20/mas-sobre-la-brecha-de-pasivos-canadienses/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/mas-sobre-la-brecha-de-pasivos-canadienses.jpg</image:loc><image:title>Mas sobre la brecha de pasivos canadienses</image:title></image:image><lastmod>2026-03-20T16:17:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/19/from-partners-to-platformers/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/socios-a-platformers.jpg</image:loc><image:title>Socios a platformers</image:title></image:image><lastmod>2026-03-20T22:27:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/15/presentacion-de-reportes-de-companias-mas-pequenas/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/reportes-mas-pequenas.jpg</image:loc><image:title>Reportes mas pequenas</image:title></image:image><lastmod>2026-03-15T15:23:54+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/13/que-tan-cerca-estamos-de-que-la-ia-entienda-la-contabilidad/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/ia-entiende-la-contabilidad.jpg</image:loc><image:title>IA entiende la contabilidad</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/caricatura-sam-banana-dos-1.jpg</image:loc><image:title>Caricatura SAM Banana DOS</image:title></image:image><lastmod>2026-03-14T15:03:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/10/enmiendas-propuestas-a-la-opcion-del-valor-razonable/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/opcion-valor-razonable.jpg</image:loc><image:title>Opcion Valor Razonable</image:title></image:image><lastmod>2026-03-10T20:06:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/05/control-interno-efectivo-de-la-inteligencia-artificial-generativa/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/control-interno-ia-generativa.jpg</image:loc><image:title>Control interno IA generativa</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/caricatura-sam-banana-dos.jpg</image:loc><image:title>Caricatura SAM Banana DOS</image:title></image:image><lastmod>2026-03-05T23:53:51+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/05/expectativas-sobre-las-cuentas-de-la-compania/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/expectativas-cuentas.jpg</image:loc><image:title>Expectativas cuentas</image:title></image:image><lastmod>2026-03-05T16:51:48+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/02/apocalipsis-contable-catastrofe-o-esperanza/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/apocalipsis-contable.jpg</image:loc><image:title>Apocalipsis contable</image:title></image:image><lastmod>2026-03-03T01:10:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/03/01/la-brecha-de-pasivos-canadienses/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/03/la-brecha-de-pasivos-canadienses.jpg</image:loc><image:title>La brecha de pasivos canadienses</image:title></image:image><lastmod>2026-03-02T00:27:58+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/27/contabilidad-de-los-centros-de-datos-3/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/samuel-mantilla-colombia_1.png</image:loc><image:title>Samuel Mantilla Colombia_1</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/centros-datos-aice-febrero-2026.jpg</image:loc><image:title>Centros datos AICE Febrero 2026</image:title></image:image><lastmod>2026-02-27T23:08:39+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/26/hiper-escaladores-de-la-ia/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/10-10-anos.png</image:loc><image:title>10 10 anos</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/9-resumen.png</image:loc><image:title>9 Resumen</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/8-seccion.png</image:loc><image:title>8 Seccion</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/7-ppe.png</image:loc><image:title>7 PPE</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/6-revelacion.png</image:loc><image:title>6 Revelacion</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/5-revelacion.png</image:loc><image:title>5 Revelacion</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/4-10-anos.png</image:loc><image:title>4 10 anos</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/3-version-3.png</image:loc><image:title>3 Version 3</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/2-version-2.png</image:loc><image:title>2 Version 2</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/1-version-1.png</image:loc><image:title>1 Version 1</image:title></image:image><lastmod>2026-02-26T16:35:00+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/23/boletin-issb-esg-es-una-porqueria-y-siempre-lo-ha-sido/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/boletin-issb.jpg</image:loc><image:title>Boletín ISSB</image:title></image:image><lastmod>2026-02-23T15:54:41+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/18/reconocimiento-de-datos-en-los-balances-corporativos/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/reconocimiento-de-datos-en-los-balances-corporativos.jpg</image:loc><image:title>Reconocimiento de datos en los balances corporativos</image:title></image:image><lastmod>2026-02-18T16:43:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/16/contabilidad-de-los-centros-de-datos-2/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/contabilidad-de-los-centros-de-datos.jpg</image:loc><image:title>Contabilidad de los centros de datos</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/caricatura-sam-banana-dos.jpg</image:loc><image:title>Caricatura SAM Banana DOS</image:title></image:image><lastmod>2026-02-15T22:36:47+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/13/mejorar-los-mercados-de-capital-de-estados-unidos/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/mejorar-los-mercados-de-capital-de-estados-unidos.jpg</image:loc><image:title>Mejorar los mercados de capital de Estados Unidos</image:title></image:image><lastmod>2026-02-13T16:07:05+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/11/automatizacion-de-la-revisoria-fiscal/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/automatizacion-de-la-revisoria-fiscal.jpg</image:loc><image:title>Automatización de la revisoría fiscal</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/funciones-del-revisor-fiscal.png</image:loc><image:title>Funciones del revisor fiscal</image:title></image:image><lastmod>2026-02-11T21:23:25+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/10/la-globalizacion-llego-a-su-final/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/la-globalizacion-llego-a-su-final.jpg</image:loc><image:title>La globalización llegó a su final</image:title></image:image><lastmod>2026-02-10T14:24:30+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/08/medicion-de-las-perdidas-de-credito-esperadas/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/medicion-de-las-perdidas-de-credito-esperadas.jpg</image:loc><image:title>Medición de las pérdidas de crédito esperadas</image:title></image:image><lastmod>2026-02-08T22:21:25+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/04/cuentas-por-cobrar-cuentas-por-pagar-y-apalancamiento-financiero-oculto/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/5-extracto-forvia.jpg</image:loc><image:title>5 Extracto Forvia</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/4-extracto-revelacion.jpg</image:loc><image:title>4 Extracto revelacion</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/3-fs-estimados.jpg</image:loc><image:title>3 F&amp;S estimados</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/2-forvia-y-schafler.jpg</image:loc><image:title>2 Forvia y Schafler</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/1-flujo-efectivo-de-forvia.jpg</image:loc><image:title>1 Flujo efectivo de Forvia</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/cuentas-por-cobrar.jpg</image:loc><image:title>Cuentas por cobrar</image:title></image:image><lastmod>2026-02-04T20:47:49+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/02/03/presentacion-de-cargos-no-relacionados-con-impuestos-a-los-ingresos/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/02/cargos-impuestos-no-ingresos-febrero-2026.jpg</image:loc><image:title>Cargos impuestos no ingresos Febrero 2026</image:title></image:image><lastmod>2026-02-03T15:54:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/01/30/limites-fronteras-y-extremos/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/limites-fronteras-y-extremos.jpg</image:loc><image:title>Limites, fronteras y extremos</image:title></image:image><lastmod>2026-01-29T20:50:30+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/01/29/retiro-de-la-sec-en-materia-de-criptomonedas/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/retiro-sec-cripto.jpg</image:loc><image:title>Retiro SEC Cripto</image:title></image:image><lastmod>2026-01-29T15:50:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/01/24/revision-del-pago-basado-en-acciones/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/revision-del-pago-basado-en-acciones.jpg</image:loc><image:title>Revisión del pago basado-en-acciones</image:title></image:image><lastmod>2026-01-24T15:56:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/01/21/estructuras-de-valor-sostenibles-para-companias-de-desarrollo-del-protocolo-web3/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/1-modelos.jpg</image:loc><image:title>1 Modelos</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/estructuras-de-valor-sostenibles.jpg</image:loc><image:title>Estructuras de valor sostenibles</image:title></image:image><lastmod>2026-01-21T15:53:38+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/01/19/sobre-la-importancia-de-informacion-de-valuacion-de-alta-calidad/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/informacion-valuacion.jpg</image:loc><image:title>Informacion valuacion</image:title></image:image><lastmod>2026-01-19T16:00:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/01/14/contabilidad-de-la-mitigacion-del-riesgo/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/contabilidad-mitigacion-riesgo.jpg</image:loc><image:title>Contabilidad mitigacion riesgo</image:title></image:image><lastmod>2026-01-14T20:15:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/01/14/deuda-neta-en-el-valor-de-empresa/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/5-revelaciones-deuda.jpg</image:loc><image:title>5 Revelaciones deuda</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/4-revelaciones.jpg</image:loc><image:title>4 Revelaciones</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/3-ev-ebitda.jpg</image:loc><image:title>3 EV EBITDA</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/2-capital-intertido.jpg</image:loc><image:title>2 Capital intertido</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/1-deuda.jpg</image:loc><image:title>1 Deuda</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/deuda-neta.jpg</image:loc><image:title>Deuda neta</image:title></image:image><lastmod>2026-01-14T15:49:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/01/12/activos-fijos-flexibles/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/activos-fijos-flexibles-2.jpg</image:loc><image:title>Activos fijos flexibles</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/activos-fijos-flexibles-1.jpg</image:loc><image:title>Activos fijos flexibles</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/activos-fijos-flexibles.jpg</image:loc><image:title>Activos fijos flexibles</image:title></image:image><lastmod>2026-01-12T15:04:31+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/01/09/mas-sobre-lundin-mining/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/mas-sobre-lunding-mining.jpg</image:loc><image:title>Más sobre Lunding Mining</image:title></image:image><lastmod>2026-01-09T15:05:34+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2026/01/07/la-depreciacion-como-inversion-de-capital/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/depreciacion-enero-2026-1.jpg</image:loc><image:title>Depreciación Enero 2026</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2026/01/depreciacion-enero-2026.jpg</image:loc><image:title>Depreciación Enero 2026</image:title></image:image><lastmod>2026-01-07T14:32:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/30/rumores-2/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/rumores-2.jpg</image:loc><image:title>Rumores 2</image:title></image:image><lastmod>2025-12-30T15:00:20+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/25/mas-de-mis-aventuras-en-x-twitter/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/mas-de-mis-aventuras-en-x-twitter.jpg</image:loc><image:title>Más de mis aventuras en X Twitter</image:title></image:image><lastmod>2025-12-25T22:57:51+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/20/conectividad/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/conectividad.jpg</image:loc><image:title>Conectividad</image:title></image:image><lastmod>2025-12-20T21:58:05+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/18/contabilidad-para-la-mitigacion-del-riesgo-2/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/1-reconocimiento.jpg</image:loc><image:title>1 Reconocimiento</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/fisuras-conceptuales.jpg</image:loc><image:title>Fisuras conceptuales</image:title></image:image><lastmod>2025-12-20T16:14:24+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/20/la-naturaleza-apolitica-de-la-emision-del-estandar/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/la-naturaleza-apolitica-de-la-emision-del-estandar.jpg</image:loc><image:title>La naturaleza apolítica de la emisión-del-estándar</image:title></image:image><lastmod>2025-12-20T16:08:33+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/16/analisis-del-patrimonio-cuando-la-contabilidad-y-la-economia-divergen/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/5-provision.jpg</image:loc><image:title>5 Provisión</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/4-pcd.jpg</image:loc><image:title>4 PCD</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/3-citizens-ingresos-netos.jpg</image:loc><image:title>3 Citizens ingresos netos</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/2-ingresos-netos.jpg</image:loc><image:title>2 Ingresos netos</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/1-saldos-vodafone.jpg</image:loc><image:title>1 Saldos Vodafone</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/analisis-patrimonio.jpg</image:loc><image:title>Análisis patrimonio</image:title></image:image><lastmod>2025-12-16T18:12:16+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/15/conversion-a-una-moneda-de-presentacion-hiperinflacionaria/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/conversion-a-una-moneda-de-presentacion-hiperinflacionaria.jpg</image:loc><image:title>Conversión a una moneda de presentación hiperinflacionaria</image:title></image:image><lastmod>2025-12-15T16:27:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/11/contabilidad-para-la-mitigacion-del-riesgo/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/contabilidad-para-la-mitigacion-del-riesgo.jpg</image:loc><image:title>Contabilidad para la mitigación del riesgo</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/1-cambios-que-propope-iasb.jpg</image:loc><image:title>1 Cambios que propope IASB</image:title></image:image><lastmod>2025-12-12T14:07:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/10/mas-sobre-wh-smith/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/mas-sobre-wh-smith.jpg</image:loc><image:title>Más sobre WH Smith</image:title></image:image><lastmod>2025-12-10T15:25:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/09/contabilidad-de-pensiones/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/contabilidad-de-pensiones.jpg</image:loc><image:title>Contabilidad de pensiones</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/9-ajuste-distribucion.jpg</image:loc><image:title>9 Ajuste distribucion</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/8-global-autos-comparacion.jpg</image:loc><image:title>8 Global autos comparación</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/7-politica-de-contabilidad-gm.jpg</image:loc><image:title>7 Politica de contabilidad GM</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/6-ford.jpg</image:loc><image:title>6 Ford</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/5-general-motors.jpg</image:loc><image:title>5 General Motors</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/4-stellantis.jpg</image:loc><image:title>4 Stellantis</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/3-desagregacion.jpg</image:loc><image:title>3 Desagregación</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/2-general-motors.jpg</image:loc><image:title>2 General Motors</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/1-global-autos.jpg</image:loc><image:title>1 Global autos</image:title></image:image><lastmod>2025-12-09T22:42:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/06/mas-sobre-la-clasificacion-de-las-diferencias-de-cambio/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/mas-sobre-la-clasificacion-de-las-diferencias-de-cambio.jpg</image:loc><image:title>Más sobre la clasificación de las diferencias de cambio</image:title></image:image><lastmod>2025-12-06T15:38:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/12/05/contabilidad-de-las-plataformas/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/contabilidad-de-las-plataformas.jpg</image:loc><image:title>Contabilidad de las plataformas</image:title></image:image><lastmod>2025-12-05T23:02:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/about/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/inteligencia-artificial-contadores.png-3.webp</image:loc><image:title>Inteligencia-artificial-contadores.png</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/inteligencia-artificial-contadores.png-2.webp</image:loc><image:title>Inteligencia-artificial-contadores.png</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/inteligencia-artificial-contadores.png-1.webp</image:loc><image:title>Inteligencia-artificial-contadores.png</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/inteligencia-artificial-contadores.png.webp</image:loc><image:title>Inteligencia-artificial-contadores.png</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/02/ifrs-niif-2023-2a-edicion-2.jpeg</image:loc><image:title>ifrs-niif-2023-2a-edicion-2</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/02/sam-2024-1.png</image:loc><image:title>sam-2024-1</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/02/sam-2024.png</image:loc><image:title>SAM 2024</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/01/sam-2.jpg</image:loc><image:title>SAM 2</image:title></image:image><lastmod>2025-12-01T23:02:46+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://samuelmantilla.com/2025/12/01/mas-sobre-el-ifrs-18-y-las-mpm/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/12/mas-sobre-el-ifrs-18-y-las-mpm.jpg</image:loc><image:title>Más sobre el IFRS 18 y las MPM</image:title></image:image><lastmod>2025-12-01T15:21:41+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/11/29/reexaminando-las-reglas-de-la-compania-extranjera/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/11/reglas-companias-extranjeras.jpg</image:loc><image:title>Reglas compañias extranjeras</image:title></image:image><lastmod>2025-11-29T15:59:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/11/20/sobre-la-compensacion-de-musk/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/11/sobre-la-compensacion-de-musk.jpg</image:loc><image:title>Sobre la compensación de Musk</image:title></image:image><lastmod>2025-11-20T23:22:39+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/11/19/contabilidad-de-los-centros-de-datos/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/11/contabilidad-de-los-centros-de-datos.jpg</image:loc><image:title>Contabilidad de los centros de datos</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/11/1-centros-datos-bloomberg.jpg</image:loc><image:title>1 Centros datos Bloomberg</image:title></image:image><lastmod>2025-11-19T16:10:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/11/15/revelaciones-en-reportes-intermedios/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/11/revelaciones-en-reportes-intermedios.jpg</image:loc><image:title>Revelaciones en reportes intermedios</image:title></image:image><lastmod>2025-11-15T15:49:12+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/11/10/beneficios-economicos-derivados-de-usar-una-bateria/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/11/beneficios-bateria.jpg</image:loc><image:title>Beneficios bateria</image:title></image:image><lastmod>2025-11-10T17:16:57+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/11/08/maria-no-quita-ni-anade/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/11/maria-pueblo-fiel.jpg</image:loc><image:title>María pueblo fiel</image:title></image:image><lastmod>2025-11-08T15:32:36+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/11/05/hacia-la-presentacion-de-reportes-semestrales-para-algunos/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/11/reportes-semestrales.jpg</image:loc><image:title>Reportes semestrales</image:title></image:image><lastmod>2025-11-05T15:30:02+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/31/un-nuevo-enfoque-para-definir-inversion-de-capital/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/inversion-de-capital.jpg</image:loc><image:title>Inversión de capital</image:title></image:image><lastmod>2025-10-31T15:40:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/30/gobierno-de-las-plataformas/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/1-estilos-gobierno.jpg</image:loc><image:title>1 Estilos gobierno</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/gobierno-plataformas.jpg</image:loc><image:title>Gobierno plataformas</image:title></image:image><lastmod>2025-10-29T23:29:57+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/28/valuacion-del-dcf-2/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/2-extracto.jpg</image:loc><image:title>2 Extracto</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/1-modelo-interactivo.jpg</image:loc><image:title>1 Modelo interactivo</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/valuacion-del-dcf.jpg</image:loc><image:title>Valuación del DCF</image:title></image:image><lastmod>2025-10-28T16:19:22+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/26/otro-caso-contra-el-lavado-verde/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/otro-caso-contra-el-lavado-verde.jpg</image:loc><image:title>Otro caso contra el lavado verde</image:title></image:image><lastmod>2025-10-26T20:45:10+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/24/norma-internacional-de-contabilidad-para-osfl/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/4-asc.jpg</image:loc><image:title>4 ASC</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/3-periodismo-narrativo.jpg</image:loc><image:title>3 Periodismo narrativo</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/2-desarrollado-por-el-sector-1.jpg</image:loc><image:title>2 Desarrollado por el sector</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/1-inpas-1.jpg</image:loc><image:title>1 INPAS</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/inpas.jpg</image:loc><image:title>INPAS</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/2-desarrollado-por-el-sector.jpg</image:loc><image:title>2 Desarrollado por el sector</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/1-inpas.jpg</image:loc><image:title>1 INPAS</image:title></image:image><lastmod>2025-10-27T18:07:53+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/21/uso-de-informacion-de-la-cadena-de-bloques-como-evidencia-de-auditoria/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/1-cuadro-numeros.jpg</image:loc><image:title>1 Cuadro números</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/blockchain-y-auditoria.jpg</image:loc><image:title>Blockchain y auditoría</image:title></image:image><lastmod>2025-10-21T21:16:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/21/diferencias-de-cambio-provenientes-de-elementos-monetarios-intragrupo/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/diferencias-de-cambio.jpg</image:loc><image:title>Diferencias de cambio</image:title></image:image><lastmod>2025-10-21T14:39:47+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/18/los-laberintos-politicos-de-la-presentacion-de-reportes-de-sostenibilidad/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/laberintos-sostenibilidad.jpg</image:loc><image:title>Laberintos sostenibilidad</image:title></image:image><lastmod>2025-10-19T00:20:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/16/sobre-el-suavizar-el-camino-hacia-la-adopcion/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/suavizar-el-camino-hacia-la-adopcion.jpg</image:loc><image:title>Suavizar el camino hacia la adopción</image:title></image:image><lastmod>2025-10-16T15:33:47+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/11/aplicacion-del-principio-de-esencia-sobre-forma/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/esencia-sobre-forma.jpg</image:loc><image:title>Esencia sobre forma</image:title></image:image><lastmod>2025-10-13T15:08:32+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/11/revelacion-de-la-compensacion-del-ejecutivo/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/revelacion-de-la-compensacion-del-ejecutivo.jpg</image:loc><image:title>Revelación de la compensación del ejecutivo</image:title></image:image><lastmod>2025-10-11T16:21:24+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/07/saras/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/saras.jpg</image:loc><image:title>SARAS</image:title></image:image><lastmod>2025-10-08T02:01:58+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/06/multiplos-de-valuacion/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/9-modelo-revisado.jpg</image:loc><image:title>9 Modelo revisado</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/8-calculo-revisado.jpg</image:loc><image:title>8 Cálculo revisado</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/7-matematicas-3.jpg</image:loc><image:title>7 Matematicas 3</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/6-matematicas-2-2.jpg</image:loc><image:title>6 Matematicas 2</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/6-matematicas-2-1.jpg</image:loc><image:title>6 Matematicas 2</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/6-matematicas-2.jpg</image:loc><image:title>6 Matematicas 2</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/5-matematicas-1.jpg</image:loc><image:title>5 Matematicas 1</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/3-formulas.jpg</image:loc><image:title>3 Fórmulas</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/2-texto.jpg</image:loc><image:title>2 Texto</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/1-calculador.jpg</image:loc><image:title>1 Calculador</image:title></image:image><lastmod>2025-10-06T21:34:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/04/nuestra-era-de-liderazgo-del-pensamiento/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/nuestra-era-de-liderazgo-del-pensamiento.jpg</image:loc><image:title>Nuestra era de liderazgo del pensamiento</image:title></image:image><lastmod>2025-10-04T19:00:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/03/reportes-de-sostenibilidad-cumplimiento-o-presentacion-razonable/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/diferencias-tecnicas-que-requieren-solucion.jpg</image:loc><image:title>Diferencias técnicas que requieren solución</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/declaraciones-esrs.jpg</image:loc><image:title>Declaraciones ESRS</image:title></image:image><lastmod>2025-10-03T18:44:34+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/10/02/ifrs-niif-18-impactos/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/10/ifrs-niif-18-impactos.jpg</image:loc><image:title>IFRS NIIF 18 Impactos</image:title></image:image><lastmod>2025-10-02T15:18:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/09/29/el-ataque-de-trump-a-la-presentacion-de-reportes-trimestrales/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/09/trump-reportes-trimestrales.jpg</image:loc><image:title>Trump reportes trimestrales</image:title></image:image><lastmod>2025-09-29T14:55:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/09/24/una-denuncia-sobre-lavado-verde/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/09/una-denuncia-sobre-lavado-verde.jpg</image:loc><image:title>Una denuncia sobre lavado verde</image:title></image:image><lastmod>2025-09-24T22:19:32+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/09/19/declaracion-relacionada-con-la-practica-de-iasb-sobre-el-comentario-de-la-administracion-2/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/09/comentario-de-la-administracion-revelacion-modelo.jpg</image:loc><image:title>Comentario de la administración Revelación modelo</image:title></image:image><lastmod>2025-09-19T15:28:37+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/09/16/reportes-corporativos-de-trimestrales-a-semestrales/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/09/1-trump.png</image:loc><image:title>1 Trump</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/09/reportes-trimestrales-a-semestrales.jpg</image:loc><image:title>Reportes trimestrales a semestrales</image:title></image:image><lastmod>2025-09-17T00:29:51+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/09/14/una-mirada-fresca-a-la-sec/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/09/una-mirada-fresca-a-la-sec.jpg</image:loc><image:title>Una mirada fresca a la 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Chat GPT 3</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/4-chat-gpt-2.jpg</image:loc><image:title>4 Chat GPT 2</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/3-chat-gpt-1.jpg</image:loc><image:title>3 Chat GPT 1</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/2-perplexity.jpg</image:loc><image:title>2 Perplexity</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/1-gemini-y-google.jpg</image:loc><image:title>1 Gemini y 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Esté atento</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/7-resumen-de-la-volatilidad.jpg</image:loc><image:title>7 Resumen de la volatilidad</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/6-just-group.jpg</image:loc><image:title>6 Just Group</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/5-variaciones.jpg</image:loc><image:title>5 Variaciones</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/4-revelaciones-aviva.jpg</image:loc><image:title>4 Revelaciones Aviva</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/3-revelacion-progresiva.jpg</image:loc><image:title>3 Revelación progresiva</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/2-no-familiarizado.jpg</image:loc><image:title>2 No familiarizado</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/07/1-contabilidad-ifrs.jpg</image:loc><image:title>1 Contabilidad IFRS</image:title></image:image><lastmod>2025-07-03T14:20:01+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/07/01/activos-intangibles-provenientes-de-desembolsos-relacionados-con-el-clima/</loc><lastmod>2025-07-01T14:08:49+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/07/01/posiciones-tributarias-inciertas/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/06/4-walgreens.jpg</image:loc><image:title>4 Walgreens</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/06/3-cocacola.jpg</image:loc><image:title>3 CocaCola</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/06/2-figura-1.jpg</image:loc><image:title>2 Figura 1</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/06/1-taxes.jpg</image:loc><image:title>1 Taxes</image:title></image:image><lastmod>2025-06-27T19:23:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/06/26/hacia-un-estado-de-flujo-de-efectivo-mejorado/</loc><lastmod>2025-06-26T19:14:02+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/06/24/activos-y-pasivos-intangibles/</loc><lastmod>2025-08-10T20:14:37+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/06/21/sobre-la-virtud-de-la-sencillez/</loc><lastmod>2025-06-21T16:17:45+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/06/17/el-tecnofeudalismo-y-los-intangibles/</loc><lastmod>2025-06-16T23:57:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/06/16/revelaciones-sobre-la-inteligencia-artificial/</loc><lastmod>2025-06-16T15:15:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/06/13/contadores-y-auditores-estan-subsidiados/</loc><lastmod>2025-08-10T20:11:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/06/11/lo-proximo-en-la-agenda-de-trump/</loc><lastmod>2025-06-11T15:40:13+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/06/06/problemas-en-la-regulacion-de-valores-canadienses/</loc><lastmod>2025-06-06T16:09:08+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/06/02/el-tecnofeudalismo-y-los-instrumentos-financieros/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/06/1-principales-proyectos-iasb.jpg</image:loc><image:title>1 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Foto</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/05/1-foto.jpg</image:loc><image:title>1 Foto</image:title></image:image><lastmod>2025-05-17T15:18:57+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/05/16/con-el-tecnofeudalismo-cambia-la-contabilidad/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/05/1-tecnofeudalismo.jpg</image:loc><image:title>1 Tecnofeudalismo</image:title></image:image><lastmod>2025-05-15T22:56:40+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/05/13/valuacion-de-ingresos-residuales/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/05/2-modelo.jpg</image:loc><image:title>2 Modelo</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/05/1-por-que-1.png</image:loc><image:title>1 Por 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estratégico</image:title></image:image><lastmod>2025-04-03T23:35:47+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/04/02/lo-que-se-recorta-se-mide-o-al-reves-o-no-se-mide/</loc><lastmod>2025-04-02T15:30:32+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/31/glolocalizacion-contable/</loc><lastmod>2025-03-31T23:31:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/28/provisiones-gravamenes-diques-objetivos/</loc><lastmod>2025-03-28T14:51:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/23/regulacion-de-las-monedas-meme/</loc><lastmod>2025-03-23T20:45:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/18/de-la-globalizacion-a-la-glolocalizacion/</loc><lastmod>2025-03-18T20:57:35+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/18/el-estado-de-la-presentacion-de-reportes-de-sostenibilidad/</loc><lastmod>2025-03-18T15:02:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/17/modelos-dcf/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/03/4-modelo-interactivo-1.jpg</image:loc><image:title>4 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Fórmula</image:title></image:image><lastmod>2025-03-17T23:41:57+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/14/balance-y-confianza-2/</loc><lastmod>2025-03-14T17:03:58+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/13/el-metodo-de-participacion-y-los-costos-de-transaccion/</loc><lastmod>2025-03-13T15:00:43+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/10/niif-para-pymes-3a-ed-o-niif-19/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/03/1-cuadro-comparativo.jpg</image:loc><image:title>1 Cuadro comparativo</image:title></image:image><lastmod>2025-03-10T16:59:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/08/aun-mas-sobre-el-interes-publico/</loc><lastmod>2025-03-08T16:06:20+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/03/03/financiacion-de-la-vigilancia-del-auditor/</loc><lastmod>2025-03-03T17:37:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/02/27/ralentizacion-de-los-reportes-de-sostenibilidad/</loc><lastmod>2025-02-27T22:54:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/02/26/desacuerdos-en-el-reconocimiento-de-los-ingresos-ordinarios/</loc><lastmod>2025-02-26T15:31:55+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/02/25/riesgos-de-los-precios-de-las-materias-primas-volatilidad-cobertura-y-uso-propio/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/02/6-modelo-interactivo.jpg</image:loc><image:title>6 Modelo interactivo</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/02/5-ejemplo-continuacion.jpg</image:loc><image:title>5 Ejemplo (continuación)</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/02/4-ejemplo-cont.jpg</image:loc><image:title>4 Ejemplo (cont)</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/02/3-ejemplo.jpg</image:loc><image:title>3 Ejemplo</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/02/2c-contabilidad-c.jpg</image:loc><image:title>2C Contabilidad C</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/02/2b-contabilidad-b.jpg</image:loc><image:title>2B Contabilidad B</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/02/2a-contabilidad-a.jpg</image:loc><image:title>2A Contabilidad A</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/02/1-estado-utilidades-y-perdidas.jpg</image:loc><image:title>1 Estado utilidades y 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color</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/02/lo-contable-ya-no-es-de-los-contadores-2.jpg</image:loc><image:title>Lo contable ya no es de los contadores 2</image:title></image:image><lastmod>2025-02-10T19:35:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/02/06/mas-sobre-el-ifrs-18/</loc><lastmod>2025-02-06T15:49:37+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/02/01/al-servicio-del-interes-publico/</loc><lastmod>2025-02-01T16:08:53+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/01/28/tarifas-tributarias-efectivas-para-nopat-y-dcf/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/01/6-tarifa-tributaria-ajustada.jpg</image:loc><image:title>6 Tarifa tributaria ajustada</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/01/5-nota-de-transferencia.jpg</image:loc><image:title>5 Nota de transferencia</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/01/4-medidas.jpg</image:loc><image:title>4 Medidas</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/01/3-analisis.jpg</image:loc><image:title>3 Analisis</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/01/2-conciliacion.jpg</image:loc><image:title>2 Conciliación</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2025/01/1-tarifas-tributarias-efectivas-astrazeneca.jpg</image:loc><image:title>1 Tarifas tributarias efectivas AstraZeneca</image:title></image:image><lastmod>2025-01-28T17:10:41+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/01/27/enmiendas-propuestas-al-ias-37-2/</loc><lastmod>2025-01-27T16:38:39+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/01/22/diversidad-equidad-e-inclusion-en-retirada/</loc><lastmod>2025-01-22T14:53:20+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/01/17/canada-se-encuentra-en-una-nueva-era-de-reportes-de-sostenibilidad/</loc><lastmod>2025-01-17T14:20:13+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/01/12/ifrs-18-3/</loc><lastmod>2025-01-12T13:52:49+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/01/07/contadores-y-confianza-publica/</loc><lastmod>2025-01-07T14:08:37+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2025/01/02/contabilidad-canadiense/</loc><lastmod>2025-01-02T14:44:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/31/coqueta-feliz-2025/</loc><lastmod>2024-12-31T15:16:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/30/metricas-del-desempeno-de-los-auditores/</loc><lastmod>2024-12-31T00:39:52+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/29/los-presidentes-recibieron-correo/</loc><lastmod>2024-12-29T19:34:09+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/24/la-tienda-web-ifrs/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/12/2-miembros-iasb.jpg</image:loc><image:title>2 Miembros IASB</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/12/1-oferta-ifrs.jpg</image:loc><image:title>1 Oferta IFRS</image:title></image:image><lastmod>2024-12-24T15:05:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/19/enmiendas-propuestas-al-ias-37/</loc><lastmod>2024-12-19T14:34:50+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/17/filosofia-para-la-inteligencia-artificial/</loc><lastmod>2024-12-16T16:36:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/14/revelaciones-del-estado-financiero-relacionadas-con-el-clima/</loc><lastmod>2024-12-14T14:44:23+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/13/transparencia-de-las-firmas-de-auditoria/</loc><lastmod>2024-12-13T00:49:57+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/09/ifrs-18-2/</loc><lastmod>2024-12-09T14:53:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/05/conflictos-de-la-valuacion-relativa/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/12/7-conciliacion.jpg</image:loc><image:title>7 Conciliacion</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/12/6-factores-de-ajuste.jpg</image:loc><image:title>6 Factores de ajuste</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/12/5-ev-nopat.jpg</image:loc><image:title>5 EV NOPAT</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/12/4a-impacto.jpg</image:loc><image:title>4A Impacto</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/12/3-gasto-por-activo-fijo.jpg</image:loc><image:title>3 Gasto por activo fijo</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/12/2-multiplos-valuacion.jpg</image:loc><image:title>2 Múltiplos valuación</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/12/1-valuacion-relativa.jpg</image:loc><image:title>1 Valuación relativa</image:title></image:image><lastmod>2024-12-05T21:03:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/04/mejoramientos-al-ias-37/</loc><lastmod>2024-12-04T15:07:03+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/12/03/inteligencia-artificial-sostenibilidad/</loc><lastmod>2024-12-02T21:44:43+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/29/problemas-en-macys/</loc><lastmod>2024-11-29T14:56:46+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/26/issa-5000-un-estandar-agnostico/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/5-bases-38.jpg</image:loc><image:title>5 Bases 38</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/4-practitioner.jpg</image:loc><image:title>4 Practitioner</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/3-a62.jpg</image:loc><image:title>3 A62</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/2-copilot.jpg</image:loc><image:title>2 Copilot</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/1-publicidad-y-copilot.jpg</image:loc><image:title>1 Publicidad y Copilot</image:title></image:image><lastmod>2024-11-25T21:40:49+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/24/reconocimiento-de-ingresos-ordinarios-por-creditos-de-carbono/</loc><lastmod>2024-11-24T14:40:53+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/19/reporte-de-revelacion-continua-de-los-csa/</loc><lastmod>2024-11-19T14:54:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/19/administracion-algoritmica/</loc><lastmod>2024-11-16T22:04:31+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/14/investigando-el-estado-de-flujos-de-efectivo/</loc><lastmod>2024-11-14T14:26:45+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/13/las-utilidades-de-la-compania-de-seguros-y-la-prima-de-iliquidez/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/8-efecto.jpg</image:loc><image:title>8 Efecto</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/7-analisis.jpg</image:loc><image:title>7 Análisis</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/6-revelacion-csm.jpg</image:loc><image:title>6 Revelación CSM</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/5-tasa-libre-riesgo.jpg</image:loc><image:title>5 Tasa libre riesgo</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/4-revelaciones.jpg</image:loc><image:title>4 Revelaciones</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/3-ifrs-17.jpg</image:loc><image:title>3 IFRS 17</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/2-graficos.jpg</image:loc><image:title>2 Gráficos</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/1-modelo-interactivo.jpg</image:loc><image:title>1 Modelo interactivo</image:title></image:image><lastmod>2024-11-13T14:28:10+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/12/auditoria-de-la-inteligencia-artificial/</loc><lastmod>2024-11-12T14:06:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/09/cpa-canada-versus-trudeau/</loc><lastmod>2024-11-09T15:07:06+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/05/opinion-de-aseguramiento-es-sinonimo-de-dictamen-de-verificacion/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/11/1-historia-de-la-auditoria.jpg</image:loc><image:title>1 Historia de la auditoría</image:title></image:image><lastmod>2024-11-05T17:24:05+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/11/04/revision-posterior-a-la-implementacion-del-ifrs-15/</loc><lastmod>2024-11-04T15:06:40+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/10/30/estandares-de-sostenibilidad-propuestos-en-canada-4/</loc><lastmod>2024-10-30T14:38:11+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/10/25/estamos-vendiendo-confianza/</loc><lastmod>2024-10-25T14:19:45+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://samuelmantilla.com/2024/10/24/valuacion-de-los-riesgos-de-sostenibilidad-y-los-compromisos-de-cero-emisiones-netas/</loc><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/10/5-us-steel.jpg</image:loc><image:title>5 US Steel</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/10/4-ifrs-s1.jpg</image:loc><image:title>4 IFRS S1</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/10/3-ajuste-tasa-descuento.jpg</image:loc><image:title>3 Ajuste tasa descuento</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/10/2-politica-de-contabilidad-bp.jpg</image:loc><image:title>2 Política de contabilidad BP</image:title></image:image><image:image><image:loc>https://samuelmantilla.com/wp-content/uploads/2024/10/1-incertidumbres-climaticas-bhp.jpg</image:loc><image:title>1 Incertidumbres climáticas 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