Marco de conceptos relativo a la implementación de estándares internacionales de contabilidad pública en Colombia

Abstract

The processes of internationalization of the economy genérate strong influences over the accounting model, given that the system’s objective is to produce a countable information that gets adjusted to the users’ needs under a more dynamic development model. Therefore, the evolution of public as well as prívate accounting is essentially due to changes in the production systems, that, naturally, new needs of information keep on generating. In this sense, we pretend to carry out an evaluation of international accounting and the need of its implementation in the entíties of the Colombian public sector.