Resumo

PATINO-JACINTO, Ruth Alejandra  e  VASQUEZ-QUEVEDO, Noemí. The characteristics of the accounting subsystems in Colombia and Mexico facing the convergence to International Financial Reporting Standards. Cuad. Contab. [online]. 2013, vol.14, n.spe36, pp.1009-1043. ISSN 0123-1472.

Professor José Ignacio Jarne-Jarne in his text Clasificación y evolución internacional de los sistemas contables, makes a conceptualization about accounting systems and also an empirical study of accounting subsystems, which, according to his research, are: regulator, principles, professional, training, measurement and information. The study was conducted from a sample of 24 countries on the five continents. The present paper aims to present the main features of each of the current accounting subsystems in Colombia and Mexico, where the process of accounting convergence has been in progress since 2009 in the first country and 2005 in the second, in order to give basis for issuing financial statements under elaboration conditions similar to those of other countries. The work is done from a documentary and literature review in each of the individual subjects. In the study it is showed that many of the elements of the Colombian accounting system change following the promulgation of the Law 1314/2009. With respect to Mexico, there are presented the features of the accounting system facing a first process of standardization of the mexican accounting regulations to the international ones that began in 2005; and the implementation plan and the adoption of the IFRS in 2011 and 2012 respectively, following the publication of the Sole Circular Letter in January 2009.

Palavras-chave : Accounting system; accounting education; accounting regulation; accounting principles; accounting professionals; accounting practices; Accounting systems; principles of financial accounting; accounting practices; Sistema contábil; formação contábil; regulação contábil; princípios contábeis; profissionais contábeis; práticas contábeis; Sistemas de contabilidade; princípios de contabilidade financeira; práticas de contabilidade.

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