Publicación: Comportamiento de los actores implícitos en el sistema económico, financiero y contable frente a las NIIF
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Based on the need of universalize the countable language in the whole Word, due this, was born the International Accounting Standards Committee (IASC) that later was transformed in the International Accounting Standards Board (IASB) that based on investigations and analysis unified a regulatory framework suitable for all the countries of the world, with the idea of expanding the commercial market and to refer in a single term in accounting and financial matter. This article corresponds to an exercise of reflection of the new conception of accounting and financial information with international tendencies implemented in our country. Letting to identify implicit actors in the accounting and economic-financial system in Colombia, facing the process of implementation of the new regulatory system, analyzing the degree of responsibility and its behavior facing the application of the new concepts of international accounting and financial standards. Recognizing the opportunities that these present in the search of new international markets for both the national economy, and for the professional accountants. But like any other innovation, it requires adaptation to the change, implications appear through the process. With the objective that Colombia is in the vanguard of international directives, the government agencies by the law 1314 began the process of conversion and implementation as a real fact. Both, entities and accountant professionals, they are in a moment of stress versus expectations of pros and cons that may result in the course of adaptation to the regulatory framework under international concepts, questioning the way in which it can be organized and that be under the responsibility of control entities.