The adoption of the IFRS/IFRS in Colombia more than a process accounting a theme of governance corporate [La adopción de las NIIF/IFRS en Colombia más que un proceso contable un tema de gobernabilidad corporativa]

Abstract

As it is well known in the world it is promoting globalization, since the 1970 s (Huntington, 1975), he was talking about the great political and cultural movements of the Universal history by means of reciprocal influences exerted between the different civilizations (as opposed to the confrontations between nation-States and ideologies). Meanwhile in 1973 in London the Committee of international accounting standards (IASC) is born, and whose Constitution was attended by professional organizations of Germany, Australia, Canada, USA, France, Holland, England, Ireland, Japan and Mexico; and product of this first Association of countries in October 1975 the IASC issued the first international accounting standard, known as "Exposure of accounting policies", thus giving origin to the globalization of accounting. This globalization of it accounting is a made certain in all the world and part of it need of have some rules and ones principles accounting clear and transparent, that could be covered by them different users of it information economic, financial and accounting, also aims to between others things facilitate the comparison of the information in them different markets international for increase so it possibility of new and best business between them various entities economic of them countries framed in These new civilizations.