Publicación:

Importancia de la legislación ética contable y del código de ética

Resumen

In the present work we intend to study and analyze the importance of accounting ethics legislation and the code of ethics, we seek to analyze the incidence of these regulations for the accountant's exercise. It is sought to observe under the background of different authors what is the objective of the accounting legislation and that has been intended with this during the accounting exercise in Colombia, but especially if these laws or regulations are being applied because the analysis, because for many epochs we see News of accountants who do not govern under the regulations that surround the profession being involved in embezzlement and others more leaving the name of the whole profession wrong. We will do this under the method of descriptive research where we seek to analyze different positions of authors who have already studied this subject to arrive at an analysis that gives us a result regarding the subject.