¿Convergencia de la regulación contable colombiana para las entidades de gobierno con las International Public Sector Accounting Standards (IPSAS)? Una medición de la armonización formal

Abstract

The paper develops a measurement of formal harmonization between the regulatory Framework applicable to Government Entities and the International Public-Sector Accounting Standards (IPSAS). For this purpose, the methodology of Euclidean distances is used, a statistical tool that consists of comparing and assigning a numerical score to the divergences and coincidences presented between alternative accounting principles and treatments. It's concluded that, despite of the advances in the convergence strategy implemented by the Contaduría General de la Nación (CGN), the entity standard-setting of public sector accounting in Colombia, there are still differences from the normative-technical point of view, which can diminish the potential benefits of a parity process with standards international of general acceptance, especially, the comparability of governmental financial information. (English) [ABSTRACT FROM AUTHOR]