文章基本信息

标题：Evolución de la normativa contable en Colombia
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作者：Ernesto María Sierra González
期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2001
卷号：1
期号：17
页码：47-65
语种：
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：Observing the context in which the account norm in Colombia has evolved, since the Bilbao Ordinances until what today is known as the Accounting Normalization Period, the article starts from considering that accounting should not be seen as a variable isolated from society, but on the contrary that it develops in a changing world that introduce social, cultural, economical and political aspects, Having into account that society is where exchanges are originated and when it evolves turn out to be production, distribution and consumption relationships, Resources that constitute the controlling purpose of the accounting discipline, which takes care of their own tasks of representation, measurement and valuation to satisfied the different information needs as they appear. There are then a number of people interested in such information and the State starts to intervene, regulating and orientating the change of accounting practices. Due to the influence of the continental European system and the characteristics of development of the Colombian economy, the main source to develop the work is the normative associate with the accounting that has been produce through history in Colombia, showing different periods to those of economic history, This way, four periods are proposed, characterized by particular historical circumstances, that conciliate transformations in the conception of the norm, as: Hispanic period: Since the colony until 1853 (first commerce code) Patrimonial period: Since 1853 until 1918 (establishment of the rent tax) Fiscal period: Since 1918 until 1986 (First autonomous norm about accounting) Accounting Normalization period: Since 1986 until our days. It is justified to undertake the construction of a historical proposal of the Colombian accounting founded in its old normative expressions, since. they haven't been study until now, in a systematic way, The background, the current situation and the perspectives of the accounting norm, are elements without which it turns impossible to pretend a future projection, In addition, it can be establish how each stage and moments for which the economic structure has passed, has an influence in the account practice and in their most important contributions.
关键词：Normalización Contable;Contabilidad;Colombia;Globalización