Cambio en la contabilidad por la aplicación de las normas internacionales (NIC - NIIF)
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Fecha
2008
Autores
Hernández Castro, Cesar
Rondón Gómez, Maira
Torres Molina, Jovanna
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En Colombia, actualmente, se esta en un proceso de estandarización, es decir, de adopción de las Normas Internacionales de Contabilidad, las cuales van de la mano con las Normas Internacionales de Información Financiera, proceso que apenas comienza y que es de forzosa adopción, si se quiere entrar a competir en mercados internacionales.
No toda la innovación es aceptada unánimemente, las grandes empresas si han iniciado el proceso de adopción de las nuevas normas y ello genera algunos inconvenientes de interpretación de dogmas contables y de normas de procedimiento, lo que se considera normal, ahora bien, es de suponer que los cambios a introducir forzosamente causaran traumas pasajeros en el procesos de adopción, al interior de las empresas y además, se requiere una capacitación del personal de contabilidad de cada organización, a fin de que comprendan las diferencias entre uno y otro sistemas.
In Colombia, at the moment, this in a process of standardization, that is to say, adoption of the International standards of accountancy, which go of the hand with the International Norms of Financial Information, process that as soon as it begins and which it is of unavoidable adoption, if it is wanted to enter to compete in international markets. All the innovation is not accepted unanimously, the great companies if they have initiated the process of adoption of the new norms and it generates some disadvantages of interpretation of countable dogmas and norms of procedure, which is considered normal, however, it is of supposition that the changes to introduce necessarily caused fleeting traumas in the adoption processes, to the 5 interior of the companies and in addition, requires a qualification of the personnel of accounting of each organization, in order that they include/understand the differences between both systems
In Colombia, at the moment, this in a process of standardization, that is to say, adoption of the International standards of accountancy, which go of the hand with the International Norms of Financial Information, process that as soon as it begins and which it is of unavoidable adoption, if it is wanted to enter to compete in international markets. All the innovation is not accepted unanimously, the great companies if they have initiated the process of adoption of the new norms and it generates some disadvantages of interpretation of countable dogmas and norms of procedure, which is considered normal, however, it is of supposition that the changes to introduce necessarily caused fleeting traumas in the adoption processes, to the 5 interior of the companies and in addition, requires a qualification of the personnel of accounting of each organization, in order that they include/understand the differences between both systems
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Palabras clave
NIC, NIIF, Oferta Internacional, Pequeños y medianos empresarios