Publicación: Análisis del marco regulatorio contable de las entidades de gobierno y empresas públicas en
Colombia
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With the implementation of Law 1314 of 2009, through which the principles and standards of accounting and financial information are regulated in Colombia, and the adoption of the Public Accounting Regime through resolution 354 of 2007, a period of convergence in international standards and therefore it is necessary to have a classification of the entities that make up the Colombian public sector, taking into account the function they perform in the economy; In this classification we find the companies that are listed on the stock market, or that capture or manage public savings subject to resolution 037 of 2017, the companies that are not listed on the stock market, and that do not capture or manage public savings subject to resolution 414 of 2014, government entities subject to resolution 533 of 2015 and entities in liquidation subject to the scope of resolution 461 of 2017. Based on the above, the implementation of the accounting regulatory framework in Colombia merits a serious review and reflection, in order to understand the criteria that must be taken into account for its proper implementation, in which entities are required to comply with the new provisions. Taking into account the guide provided by the teacher, this research has a descriptive qualitative approach, in which a series of study processes were carried out for the collection and necessary information such as the use of reading books and university texts, serious and extensive of information.