Publicación: Prácticas contables frente a la NIA 240 y el reto ante casos de corrupción en Colombia.
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Indubitable is the number of cases or accounting fraud affecting social sphere, for this reason were created ethical principles set out in the law 43 of 1990 consistent with those set by the International Federation of Accountants who issued a new code of ethics that should be appropriated with the entry into force of the International Financial Reporting Standard, so it is important to draw the attention of the reader, On the need to apply these principles in the exercise of the profession of public accounting in Colombia, this objective is met under review from different authors and researchers proposed in journals, books, media and spicific standars as ISA 240. Results show that misfeasance in accounting on some colombian companies have triggered major scandals in the country whose result is reflected in economic damage, material damage, social damage as capital losses , unfinished works and patrimonial detriment of the state.