Materiality in Public Accounting

The present research paper shows the definition and method of application of the materiality presented by the preparers of the information financial statements reported, in which there are significant weaknesses, by this aspect emphasizes the importance of having a Better preparation, structure for judgment or decision making, identification of users, relevant information and qualitative and quantitative characteristics. In Colombia, the National Accounts Office is responsible for regulating the public accounting of decentralized companies and public establishments, through the creation of a Conceptual Framework, a useful tool that guides, defines and delimits the scope of the National System of Public Accounting, in which are the General Plan of Public Accounting, the Public Accounting Regime; In conjunction with International Accounting Standards and International Financial Reporting Standards (IFRS), which have been adapted in our country to improve the quality of the information to be reported and to enhance the usefulness of accounting and financial information, In our country.

• Autores: García Quivano, William Gustavo
• Fecha de publicación: 2017
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/16292
• Acceso en línea: https://hdl.handle.net/10654/16292
• Palabra clave: CONTABILIDAD; CONTABILIDAD - NORMAS INTERNACIONALES; Materiality; Conceptual Framework; quantitative characteristics; qualitative; Users; Materialidad; Marco Conceptual; Características cualitativas; Cuantitativas; Usuarios
• License: http://purl.org/coar/access_right/c_abf2