Los contadores ante la adopción de las normas internacionales de contabilidad (NICS)

Abstract

All activity that involves administrative or operative processes in the organizations, includes governmental regualtions, that are gravitating inside the globalization process.  The drastic changes in space and time generated by the revolution of communications and information, have given new dimensions that represent qualitative transformations with regar to the past.  This phenomenon has also brought changes in the form of presenting and obtaining accounting information, because financial markets have perceived the necessity of establishing homogeneous game rules for the different actors.  This essay presents the general coments to a preliminary design of law of economic standars of accounting and auditing, modifications of the Code of Trade, the accounting regulation and other dispositions related to the matter.  It is a reflection type of essay.