Nota al lector
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 | XXI-XXII |
A pesar de la importancia y profuso tratamiento que ha tenido el tema de la contaduría internacional en el ámbito mundial, en los países latinoamericanos el tema es en gran medida desconocido o constituye para los interesados un paradigma emergente. No existe literatura local de tipo divulgativo y analítica sobre el tema, salvo contadas excepciones muy ilustres por cierto, que con criterio investigativo van muchos pasos adelante de la estructura profesional y formativa contable.
El presente texto pretende ser un marco histórico referencial y divulgativo del tema de la contaduría internacional, en tal sentido presenta de manera resumida y parcial algunos de los aspectos más relevantes sobre el tema. No pretende ser un texto que contenga todos los elementos sobre tan amplia temática; es, en su más noble pretensión una introducción al tema. La intención de dar cuenta en un solo documento de todos los estándares y emisores internacionales de contaduría, lleva a que los mismos sean abordados de manera esquemática y sintética.
Corresponde al lector ampliar, consultar e investigar los marcos temáticos que se presentan en este texto; la estandarización contable es un proceso dinámico y evolutivo, de forma continua se emiten documentos que dan cuenta y prescriben nuevos tratamientos económico-administrativos, contables y financieros; en ese sentido el presente trabajo ofrece los lineamientos generales de los desarrollos que la globalización ha implicado para la profesión contable.
La estandarización contable internacional es un gran desafío para los contables, y su necesidad de actualización y formación permanente; el texto Contaduría internacional es un paso en el largo proceso académico que implica la...
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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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