Introducción
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 | XXIII-XXIV |
La globalización progresiva de la economía, ha implicado un desarrollo vertiginoso de estudios de contaduría internacional, que ha dado o debe dar cuenta de una creciente movilidad de relaciones de capitales, bienes y servicios que en su tránsito superan las barreras de los países, para pasar a construir complejas redes de negocios internacionales.
La contabilidad internacional es el tema de mayor auge en el contexto de la internacionalización de la contaduría. Ésta no es una nueva realidad, ni un paradigma emergente; los desarrollos teóricos y técnicos de la contabilidad, no han sido, ni han permanecido como instrumentos de utilización exclusiva de los lugares donde se implementaron por primera vez, por el contrario las prácticas y teorías se transfieren e implementan en todos los entornos, dependiendo de su efectividad y aproximación (verosimilitud) a la verdad según el racionalismo crítico, o dependiendo de su aceptación generalizada según el modelo kuhniano.
La partida doble es un ejemplo de tal expansión de conocimiento contable en la historia; tal como lo expresa Laínez (2001: p. 24) "la propia partida doble, cuya difusión entre los distintos países se ha producido mediante la propia actividad económica", de igual forma que lo hacen los criterios de reconocimiento, medición, valoración, revelación y presentación de información económico-financiera, se convierte en patrimonio de la ciencia contable, después de su aplicación en un sistema específico con resultados satisfactorios.
La contaduría internacional, entendida como la mundialización de prácticas, procedimientos, técnicas y modelos en materia de contabilidad, auditoría, ética, educación y buen gobierno, es el resultado de la necesidad del mercado del capitalismo financiero para controlar e informar con mayor efectividad sus recursos acumulados y una garantía para las transacciones del...
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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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