La importancia del código de ética internacional en la profesión contable. El contexto colombiano en el proceso de internacionalización

The codes of ethics are a set of norms and parameters that establish the behavior of the individuals of a certain social group. The company has placed confidence in the conduct of professional accountants, under the commitment to fully apply the principles of the code of ethics of their profession in favor of the public interest and high quality work. The IFAC (International Federation of Accountants) is an organization that represents professional accountants worldwide and proposes to standardize the code of ethics and international conduct to guide the quality of the practice of the profession. In Colombia, the Central Board of Accountants standardizes the code of ethics of the public accountant in Law 43 of 1990. The process of convergence to international accounting standards (Law 1314 of 2009) proposes the adoption of the accounting standards NIC and IFRS, and the NAI and NIA auditing standards. In the internationalization of accounting, there is a presumption to take into account the standards of the International Code of Ethics and Conduct of IFAC, as a global normative basis for the presentation of financial information. Here is a comparison between the standards, to deduce possible advantages and disadvantages in its application.

• Autores: Ramírez Ramos, Angie Carolina; Reyes Garzón, Julieth Alejandra
• Fecha de publicación: 2013
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/5307
• Acceso en línea: http://hdl.handle.net/10819/5307
• Palabra clave: Código de ética; Internacionalización; Fe pública; NIC y NIIF; NAI y NIA; Code of ethics; Internationalization; Public faith; Código de ética profesional; Internacionalización; Fe pública en la contaduría
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia