Conclusiones
Author | Eutimio Mejía Soto; Carlos Alberto Montes Salazar; Omar De Jesús Montilla Galvis |
Profession | Profesor Universidad del Quindío; Profesor Universidad del Quindío; Profesor Titular Universidad del Valle |
Pages | 257-259 |
Page 257
1. El término Contaduría internacional, comprende: las normas de contabilidad internacional, las de auditoría internacional, las de código de ética, las de educación y las de códigos de buen gobierno.
2. Se hace necesario que en todos los programas de contaduría publica de las distintas universidades, se programe como materia obligatoria, la de Contaduría Internacional.
3. Se hace necesario que todos los contadores públicos, conozcan a fondo cada uno de los elementos de la contaduría internacional, así el país de origen del contador no este aplicando en un 100% la normatividad internacional.
4. Los distintos procesos de globalización deben ser mirados, por los profesionales de la contaduría como una oportunidad de negocios.
5. Todo profesional contable, debe tener presente que para progresar en este mundo competido, es indispensable, la preparación en tres aspectos: La normatividad internacional, manejo del idioma inglés, y adecuado conocimiento y dominio de los desarrollos en sistemas informáticos aplicables a las actividades que desarrolla el contador público.
6. La separación de la propiedad y el control de las empresas, lleva a que la contabilidad ofrezca información con un mayor grado de detalle y precisión, en ámbitos globalizados.
7. Los sistemas contables siguen siendo influenciados fuertemente por los sistemas jurídicos, de los cuales se pueden distinguir dos tendencias: La anglosajona y la continental.
8. Los estados financieros se preparan y presentan para ser utilizados y conocidos por usuarios externos de todo el mundo.
Page 258
A pesar de la similitud de unos países y otros, existen diferencias que son causadas por circunstancias de índole social, económica y legal, por las consideraciones de diversos países respecto a las necesidades de diferentes usuarios de estados financieros al establecer regulaciones nacionales.
9. El proceso de armonización contable internacional, ha sido un propósito de diversos países y en diferentes épocas, tal como se evidencio en el punto de partida de la Unión Europea, hecho este que duro varios años, lo que indica, en estas naciones un prolongado proceso de preparación de las condiciones internas para poder implementar un modelo de globalización de la norma contable.
10. La contabilidad y auditoría de un ente, empresa pequeña o mediana, difiere de la de una gran empresa, sobre todo en la cantidad de información que se maneja, el número y complejidad de las transacciones, los usuarios...
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- Contaduría internacional
- Siglas utilizadas
- Factores que influyen en la internacionalización de la contabilidad
- Prólogo
- Definición y división de la contabilidad internacional
- Nota al lector
- Introducción
- Sistemas contables
- Normatización contable internacional
- Organismos internacionales de normatización contable
- Marco conceptual para la preparación y presentación de los estados financieros
- Estándares Internacionales de Contabilidad IAS - Estándares Internacionales de Reportes Financieros IFRS
- Directrices para las PYME, emitidas por la ISAR-UNCTAD
- Estándares internacionales para las empresas del sector público, la regulación de la IFAC
- La auditoría internacional normatizada por la IFAC
- Análisis de estados financieros en la contabilidad internacional
- Las empresas multinacionales
- Precios de transferencia
- Educación, formación y cualificación profesional en el contexto contable internacional
- Códigos de buen gobierno
- Conclusiones
- Bibliografía
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