Publicación:

Informe inicial del proyecto de investigación: globalización de la contabilidad y finanzas (Colombia y E.E UU), en mercados internacionales entre los años 2018 y 2019

Resumen

The concept of international accounting not only addresses recommendations for the adequate valuation and presentation of financial statements according to IASB standards, but there are more issues of economic-financial interest that are considered under this idea: accounting systems, auditing harmonization, inflationary effects and currency changes, transfer prices, international taxation, even the training of accounting professionals at the international level. The objective of this work is to establish an organic judgment on the investigative interest in international accounting through a compilation of historical data of accounting practices that are established in developed countries and systematic practices that some of the developing countries no longer obey. However, the support of the competent authorities is being categorically needed to direct an order on the applicability of these accounting systems in companies in general, especially in Colombia. The results will be the initial basis of operation to demonstrate before international eyes, the neglect of Law 1314 in Colombia, which governs the basic principles and standards of accounting.