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Factores De Incidencia De La Ley 1314 De 2009 En La Educación Contable Colombiana

  • Campo Alcides Avellaneda Bautista

    ()

ResumenLa internacionalización de los negocios generó la necesidad de estandarizar las normas de información financiera, y ha llevado a los gobiernos de los países que dependen de las grandes potencias, a modificar su legislación con miras a orientar la conducta socioeconómica de los pueblos a la tendencia globalizadora de la economía. Colombia, con el propósito deapoyar la internacionalización de las relaciones económicas, promulgó la Ley 1314 de julio del 2009 para hacer la convergencia de las normas de contabilidad de información financiera y de aseguramiento de la información, con estándares internacionales de aceptación mundial. Una decisión de tal magnitud tiene consecuencias económicas, sociales y culturales de largo alcance. Este trabajo identifica algunos aspectos del impacto que la citada ley tiene sobre el sistema de educación contablecolombiano, y propone algunas soluciones curriculares.AbstractThe internationalization of the business generated the need to standardize the procedure of financial information, and it has taken the governments of the countries that depend on the big powers, to modifying his legislation with a view to orientating the socioeconomic conduct of the peoples to the global trend l of the economy. Colombia, with the intention of supporting the internationalization of the economic relations, promulgated the Law 1314 of July, 2009 to do the convergence of the procedure of accounting of financial information and of insurance of the information, with international standards of world acceptance. A decision of such a magnitude has economic, social and cultural consequences of long scope. This work identifies some aspects of the impact that the mentioned law has on the Colombian system of countable education, and proposes some solutions in the Curricular Study Plan in educative purposes.ResumoA internacionalização dos negócios gerou a necessidade de padronizar as normas de informação financeira, e tem levado os governos dos países que dependem das grandes potências, a modificar sua legislação buscando orientar a conduta socioeconômica das cidades à tedência globalizadora da economia. A Colômbia, com o propósito de apoiar a internacionalização das relações econômicas, promulgou a Lei 1314 de julho de 2009 para fazer a convergência das normas de contabilidade de informação financeira e de garantia da informação, com modelos internacionais de aceitação mundial. Uma decisão de tal magnitude temconsequências econômicas, sociais e culturais de longo alcance. Este trabalho identifica alguns aspectos do impacto que essa lei tem sobre o sistema de educação contábil colombiano, e propõe algumas soluções curriculares.RÉSUMÉL´internationalisation des affaires a générée la nécessité de normaliser les normes d´information financière, et a conduit les gouvernements des pays qui dépendent des grandes puissances à modifier sa législation afin de guider le comportement socio-économique des personnes au milieu de la tendance de la mondialisation de l´économie. En vue de soutenir l´internationalisation des relations économiques, la Colombie a promulgué en Juillet 2009 la loi 1314 pour chercher la convergence des normescomptables de l´information financière et assurance de l´information. Une décision de cette ampleur a des conséquences économiques, sociales et culturelles considérables. Ce document identifie certains aspects de l´impact que cette loi a sur le système éducatif et les programmes de comptabilité colombienne, en proposant quelques solutions.

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Volume (Year): (2010)
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Handle: RePEc:col:000370:007597
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