resumen de las normas legales
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ggggggggggggggggggggggggggggggggggggggResumen de las Normas Legales que regulan la aplicación de las N.I.I.F ylas N.I.C en Colombia.
A continuación se enuncian, las leyes y decretos relacionados con el proceso de implementación de la convergencia de NIC y NIIF, como proceso de internacionalización en Colombia; de la cual se ha venido hablando desde los años 80s y que a la fecha han consolidado un marco legislativo amplio para su comprensión y aplicación.
Este marco se inicia con la promulgacióndel Decreto 2160 de 1.986, por el cual se reglamenta la contabilidad mercantil y se expiden las normas de contabilidad generalmente aceptadas en Colombia. Este Decreto, ya contempla directrices basadas en normas internacionales.
Luego de éste, aparece en el marco legislativo la Ley 43 de 1990, Estatuto del contador, pronunciamiento, disposiciones y orientaciones profesionales del Consejo Técnicode Contaduría Pública. En esta Ley, se perfila el rol del Contador Público y requerimientos de formación profesional, de los cuales se infiere la internacionalización y la obligatoriedad de la aplicación de las diferentes normas que versan sobre la economía nacional y global.
Continúa con la promulgación de la Constitución Política de Colombia en 1991, donde se hace referencia al contexto...
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