ADPTION OF NORMS AND INTERNATIONAL STANDARDS

Faced with the possibility of adopting international accounting standards under the terms of globalization, there are two alternatives to consider: to be involved in this process or denied the possibility of an open market arise in business and values. It is therefore is essential to analyze the consequences of this especially in the tax environment due to the accounting

For developed countries it is important to unify parameters that allow countries to intervene in the economy, use the same financial structure and change schemes "traditional" handlers, and thus facilitate negotiations among them under the same conditions. The process of taking the call financial architecture" in the Colombian national territory involves very high costs, which has slowed the standardization process. Colombia is important to recognize that this away from the general framework involved in globalization and has no with the necessary to impose conditions; which practically forces you to take standards if you want to become competitive in the market. In the process of preparing and presenting reports takes into account the information available, according to the requirements of each user, in the case of IASC, it is clear that international accounting standards reference exclusively the preparation and presentation of financial statements.

Colombian accounting structure is strongly influenced by the regulations they have issued the tax authorities. This influence has led to the use of accountingas a management tool of control by the Government, where the accounting system is aimed primarily towards the fulfillment of legal requirements and not to the fair presentation of financial position. CONCLUSIONS * Colombia, according to its legal tradition, has no oriented accounting information public securities market. tends to be more traditional, which makes the process of standardization. You should think with a futuristic vision, allowing the adoption of the new financial structure. *Accounting standards in Colombiano development expanded concept, which makes them comparable to international standards.

structure is oriented mainly Colombian legal requirements. for nobody is a secret that the world here circling a the globalization, and in the camp accounting this involves taking a single body of accounting standars, directed specifically to financial accounting, financial audit and professional accounting.

In Colombia, there is overlap between accounting and tax rules, which makes it difficult to completely separate the conceptual framework of the comprehensive database of general purpose financial reports, comprehensive bases of taxation.