Resumo

ARIAS-BELLO, Martha Liliana. Reflections on Accounting for Financial Assets in the Context of the IASB Model and the Current Situation in Colombia. Cuad. Contab. [online]. 2011, vol.12, n.31, pp.469-490. ISSN 0123-1472.

The opening of markets in the globalization process has imposed significant challenges on those who aim to expand their businesses. Seeking to create a common language in the context of the global market, international financial reporting standards have become the priority of accounting regulation in many economic scenarios. Colombia has been no exception. With the enactment of Act 1314 of 2009, the project of renewing the accounting regulation according with international standards of financial information was undertook, in accordance with the provisions of Section One of this act. Accounting professionals have the duty to understand the logic of the criteria that these standards impose for both organizations and professionals. Financial instruments have been one of the most contentious issues at the time of application of the International Accounting Standards Board (IASB) model. First, due to the complexity of the criteria embodied in IAS 39, and secondly, because of the role that the treasury plays in sustaining business in the organizational context. This paper presents an interpretation and reflection on current approaches that the IASB has developed on financial instruments and the current conditions of the Colombian regulations, especially the one issued by the Financial Superintendence regarding this topic.

Palavras-chave : Financial asset; fair value; amortized cost; speculation; derivatives; hedging; stock market liquidity; Financial information - Standards; Financial statements - Standards; International accounting standards; Fair value.

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