Publicación:

Evaluación de la convergencia de las NICSP para presentación de los Estados Financieros aplicado en la Resolución 533

Resumen

Due to the position of globalization that arises with the end of the cold war at the end of the 20th century, the integration of economies and the free movement of capital are configured, this with the objective of an expansion of the world market. Due to the previously mentioned in the economy, an essential readjustment of the rules and operations, especially of the financial and accounting areas, it is established in accordance with the obligation to present data that account for the transparency, uniformity and updating of the different markets, all this consedered, offering the users of this information the possibility of making appropriate decisions. This international normative was specified by the Colombian state as unavoidable compliance for all organizations, whether public or private, in the market sectors throughout the country, therefore, the research presented analyzes the adoption of international standards for the public sector under resolution 533 of 2016 in the Instituto Colombiano de Bienestar Familiar – ICBF-, specifically in the Ibagué regional, this in order to determine if the ICBF carried out the application of the regulatory framework established in the aforementioned resolution.