Publicación: La labor del contador público con la adopción del código de ética de la federación internacional de contadores - ifac en el municipio de Arauca
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Ethics and morality have always existed in the personal development of the individual, it is inherent in the people. Morals are the rules or standards by which the behavior or conduct of a human being in relation to society (social norms) is governed, ethics is linked to moral and establishes what is good, bad, permitted or desired respect to an action or decision. Ethikos The concept comes from the Greek, meaning "character." You can define ethics as the science of moral behavior, and studying how they should act and determines the members of a society. From the point of view of the work in public accounting, ethics is even more important, since the professional gives public faith, that such definition is the attestation or signature of a CPA in the acts of the profession will be presumed, unless evidence to the contrary, the respective act meets the legal requirements, as well as the statutory in the case of legal persons. It is further case of presumed balances, the balances have been faithfully taken from the books, that these conform to the legal standards and the figures in them faithfully reflect the financial situation at the balance sheet date. When CPAs grant public faith in accounting public officials shall be treated for purposes of criminal sanctions for offenses committed in the exercise of the their profession activities, without prejudice to the responsibilities of civil order as may be appropriate under laws. (Colombia, 1990) Currently the International Federation of Accountants -IFAC (International Federation of Accountants) is the governing body for the accounting profession, their mission is to protect the public interest through high quality professional practices in the world that contribute to the development of international economies solid. Under the Board within IFAC International Standards of Ethics for Accountants (IESBA-for its acronym in English), an independent entity that develops and issues standards of ethics to be used worldwide was created. In 2009 IESBA issued the "Code of Ethics for Professional Accountants", originally translated into English and Spanish in 2010. In parallel the same year was issued in Colombia Act 1314, by which the principles and standards of accounting and financial information and information assurance are regulated, the competent authorities shall indicate the procedure for issuance and entities responsible are determined to monitor compliance. This law established the implementation of the application of IFRS to: group 1 (full IFRS IFRS), at (IFRS for SMEs-IFRS for SMEs) in group 2 and group 3 (Other Financial Reporting Standards). The research focuses on (IFRS for SMEs-IFRS for SMEs) regulated by Decree 3022 of 2013 and is currently in the process of preparation (2014), Transition (2015) and application (2016) in Group 2 Colombia thus in the town of Arauca, is appropriate for all audiences and practicing accountants in business, have clear roles and the work they have against the implementation of international standards. The code of ethics for professional accountants IFAC studied in this paper consists of three parts: Part A establishes the fundamental principles of professional ethics for professional accountants and provides a conceptual framework that they apply Parts B and C contains examples of situations that generate threats and application of safeguards needed to ensure compliance with fundamental ethical principles.