Omisión de principios de contabilidad generalmente aceptados en Colombia dentro de la normatividad fiscal colombiana
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2016
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Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible - FEEDS. Contaduría Pública
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El presente artículo aborda el tema de la omisión de algunos principios de contabilidad generalmente aceptados en Colombia (PCGA) que se presentaron durante la vigencia del modelo contable amparado en el decreto 2649 de 1993 en la normatividad fiscal del país, pues este modelo fue la base de cálculo de los impuestos en Colombia hasta el año 2016. Concretamente, desarrolla un estudio de los PCGA excluidos, su evolución normativa y un análisis del motivo por el cual los principios fiscales resultan primar sobre los contables en Colombia. El artículo presenta definiciones técnico contables amparadas bajo el decreto 2649 de 1993, su marco conceptual y el capítulo I de esta norma, haciendo una comparación con los objetivos que busca desarrollar el modelo fiscal colombiano; posteriormente, establece la omisión general de PCGA dentro del mercado empresarial colombiano en casos específicos y presenta cuadros comparativos basados en las conciliaciones fiscales de empresas de distintos sectores económicos y sus estados financieros, a fin de ampliar el análisis del no cumplimiento de los PCGA en el fisco Colombiano
The present article addresses the issue of the omission of some generally accepted accounting principles in Colombia (GAAP) that were presented duringthe validityof the acounting model covered by decree 2649 of 1993in the fiscal regulations of the country, since this model was the basis of calculating taxes in Colombia until the year 2016. Specifically, it develops a study of GAAP excluded, its regulatory evolution and an analysis of why prosecutors are paramount principles on accounting in Colombia. The article presents accounting technical definitions covered under Decree 2649 of 1993, its conceptual framework and Chapter I of this standard, making a comparison with the objectives aimed at developing the Colombian tax model; later establishes the general omission of GAAPin the colombian market in specific cases and presents comparative tables based on the tax reconciliations of companies from different economic sectors and their financial statements, in order to expand the analysis of the non compliance of GAAP in the colombian treasury
The present article addresses the issue of the omission of some generally accepted accounting principles in Colombia (GAAP) that were presented duringthe validityof the acounting model covered by decree 2649 of 1993in the fiscal regulations of the country, since this model was the basis of calculating taxes in Colombia until the year 2016. Specifically, it develops a study of GAAP excluded, its regulatory evolution and an analysis of why prosecutors are paramount principles on accounting in Colombia. The article presents accounting technical definitions covered under Decree 2649 of 1993, its conceptual framework and Chapter I of this standard, making a comparison with the objectives aimed at developing the Colombian tax model; later establishes the general omission of GAAPin the colombian market in specific cases and presents comparative tables based on the tax reconciliations of companies from different economic sectors and their financial statements, in order to expand the analysis of the non compliance of GAAP in the colombian treasury
Palabras clave
Contabilidad, Principios de contabilidad generalmente aceptados, Fiscalidad, Conciliación fiscal, Accounting, Generally accepted accounting principles, Taxation, Tax reconciliation, Impuestos, Estados financieros, Auditoría fiscal, Tax, Financial statements, Tax auditing