Publicación:

El manual de políticas contables en la convergencia a estándares internacionales de información financiera para entidades de gobierno.

Resumen

With the expedition of the Law N ° 1314 of 2009, in which there were regulated the beginning and procedure of accounting and financial information and of insurance of information accepted in Colombia, the competent authorities, the procedures for his expedition and determined the responsible entities of monitoring his fulfillment, it was given beginning to the structural economic and financial changes that would impress the countable Colombian regulation of the private and public sector towards international standards of accounting, which for the case of the entities of the state sector stayed at the expense of the General Accountancy of the Nation who incorporated to the Regime of Public Accounting, that to slant the expedition of a new normatividad modified the Conceptual Frame and the Procedure for the Recognition. With the adoption of the New Marco Normativo, did the interest of the present work centre on the design of the manual of countable policies that must adopt the entities of government, as document of fundamental orientation that the in force normatividad must contain and with his adoption to prepare sanctions to future, both to the civil servants and to the same entities of Government, for the established legally, to the effect that: " not to give fulfillment injusti? Cadamente to the exigency of adopting the National System of Public Accounting In agreement with the dispositions issued by the General Accountancy of the Nation, and not to observe the policies, beginning and period that as for public accounting they send with? N of producing information with? Able, opportune and veracious ", it is thought, the most serious lack, according to this normado in the Disciplinary Only Code, art. 48 numeral 52 of the Law N ° 734 of February 5, 2002.