Manejo de un contador ante las normas internacionales de información financiera en el sector público.

Abstract

At the present work we will study from an analytical point of view the behavior or the impact that an accountant can generate in the exercise of his profession with the risks that could appear because of the exercise in question, contributing to the change that globalization has generated and the implementation of financial reporting international standards in Colombia to the different economic sectors; taking a break and explore in depth the accounting issue and the regulations for the public sector, for that was necessary to refer topics mentioned in the law without being modified.