Abstract

CANO-MORALES, Abel María. Analysis of the international accounting norm (NIIF/NIC) No. 8 (accounting policies, changes in the accounting estimations and mistakes) and its main effects in the Colombian national tax law. Cuad. Contab. [online]. 2010, vol.11, n.28, pp.123-147. ISSN 0123-1472.

The development of this research project allowed the identification, analysis, classification and comparison of International Accounting Standards Forward (NIC), and their relationship with some articles of the Colombian Tax Statute. Besides, it allowed us to elucidate the way (IFRS / IAS) affect the Colombian accounting model that is clearly tax oriented -as it is well known by accounting professionals-, since the financial statements presented nowadays in Colombia are due only to the interests of the State. They only serve to calculate, grant provision and pay taxes in favor the state. It should be noted that the financial statements are not suitable or appropriate to make decisions in financial management or economic nature, and -in order to fulfill this purpose- they must be accompanied by a financial analysis with supplementary information and supplementary financial statements.

Keywords : International Accounting Standards; Adoption; Harmonization; Accounting Models; Information Systems; Convergence; International Accounting Standards; Countable Doctrines; Information Systems in Accounting.

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