Resumen

DUQUE-ROLDAN, María Isabel  y  OSORIO-AGUDELO, Jair Albeiro. Does the process of convergence in Colombia exclude accounting costs?. Cuad. Contab. [online]. 2013, vol.14, n.spe36, pp.1121-1146. ISSN 0123-1472.

The law 1314/2009, which aims to improve productivity, competitiveness and the harmonious development of business in Colombia with the issuance of accounting, financial reporting and information assurance regulations under international standards accepted worldwide, which law calls convergence process, has generated some controversy regarding some theoretical and technical aspects covered by it. One of these aspects has to do with the exclusion of the convergence process costs from the accounting entries, because as it is stated in the paragraph of the Article 1, the scope of intervention of this Law does not extend to the cost accounting. The objective of this paper is to demonstrate that the above Law contradicts itself in which it expresses in its objectives and what it explicitly raises, because the cost accounting is closely linked with the improvement of business competitiveness and productivity and also with the financial accounting due to the fact that to determine business costs it is necessary to register multiple cost records to be disclosed in the financial statements. Moreover, in the set of rules that make up the IAS / IFRS, there are specific rules for cost accounting. In this article the effects that the convergence to international standards will have on this area of accounting are analyzed and it details it for the different components of the cost accounting cycle: the separation cost-expenditure, the cost classification, the distribution of fixed costs between products / services, the identification of the no inventariable and inventariable costs, the concept of inventory and the valuation methods thereof, among others. The final conclusion is that the application of the IAS / IFRS in Colombia involves substantial changes in the way the accounting recognition, the distribution, the calculation and the disclosure of the cost information in the financial statements are currently done, as well as in the culture of cost management that Colombia has.

Palabras clave : Cost Accounting; convergence process; international financial reporting standards; IFRS; IAS; IFRS; IAS; inventory; cost accounting cycle; Cost accounting; convergence; n-nancial information-standards; inventories; cycle cost accounting.

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