Biblioteca Digital de VanguardiaThe new international financial architecture and accounting standards
The international community is living transcendental moments, by tire way of globalization and the world of businesses are being transformed; we observe how international financial capitals with its economic power looks for maintain dominion world-wide. In addition, they are supported on internation...
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| Formato: | Revistas |
| Lenguaje: | Español |
| Publicado: |
Universidad de Cartagena
2006
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| Acceso en línea: | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/413 |
| _version_ | 1782340293838766080 |
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| author | Mendoza-Castillo, Reynaldo |
| author_facet | Mendoza-Castillo, Reynaldo |
| author_sort | Mendoza-Castillo, Reynaldo |
| collection | Revista |
| description | The international community is living transcendental moments, by tire way of globalization and the world of businesses are being transformed; we observe how international financial capitals with its economic power looks for maintain dominion world-wide. In addition, they are supported on international organizations that had designed accounting and financial standards, codes and macros. These norms that must be applied by the accounting community and there are many aspects in which they are founded to the implementation, looking for the profit of the investors, and the utility of accounting normalization. They have reached all of these through the new international financial architecture by means of agreements to promote the efficiency and stability of the international financial system. Key Words: International Financial Architecture, International Financial Crisis, International Accountant, Standards, Codes, Norms. |
| format | Revistas |
| id | oai:revistas.unicartagena.edu.co:article-413 |
| institution | Revista Panorama Económico |
| language | Español |
| publishDate | 2006 |
| publisher | Universidad de Cartagena |
| record_format | ojs |
| spelling | oai:revistas.unicartagena.edu.co:article-4132020-04-02T09:13:13Z The new international financial architecture and accounting standards La nueva arquitectura financiera internacional y la contaduría internacional Mendoza-Castillo, Reynaldo The international community is living transcendental moments, by tire way of globalization and the world of businesses are being transformed; we observe how international financial capitals with its economic power looks for maintain dominion world-wide. In addition, they are supported on international organizations that had designed accounting and financial standards, codes and macros. These norms that must be applied by the accounting community and there are many aspects in which they are founded to the implementation, looking for the profit of the investors, and the utility of accounting normalization. They have reached all of these through the new international financial architecture by means of agreements to promote the efficiency and stability of the international financial system. Key Words: International Financial Architecture, International Financial Crisis, International Accountant, Standards, Codes, Norms. La comunidad contable internacional esta viviendo momentos trascendentales, por la manera como se evidencia la globalización y el mundo de los negocios; observamos como el capital financiero internacional con su poder económico busca mantener su dominio mundial, y además, apoyándose en organismos internacionales que se han encargado de diseñar estructuras para lo contable y financiero, expidiendo estándares, códigos y marcos; normas que deben ser aplicadas por la comunidad contable en el ejercicio de su profesión. Son muchos los aspectos en que se apoyan los organismos internacionales para la justificación e implementación de las normas, buscando el beneficio del capital y el favorecimiento de los inversores, utilizando entre otros medios la normalización contable internacional, todo esto lo vienen alcanzando a través de la nueva arquitectura financiera internacional por medio de acuerdos para promover la eficiencia y estabilidad del sistema financiero internacional. Estos temas de actualidad son muy convenientes para el debate y la discusión en nuestro medio disciplinar.Palabras Clave: Nueva Arquitectura Financiera Internacional, Crisis Financiera Internacional, Contaduría Internacional, Estándares, Códigos, Normas. Universidad de Cartagena 2006-01-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/413 10.32997/2463-0470-vol.14-num.14-2006-413 Panorama Económico Journal; Vol. 14 (2006); 179-190 Panorama Económico; Vol. 14 (2006); 179-190 Panorama Económico; v. 14 (2006); 179-190 2463-0470 0122-8900 10.32997/2463-0470-vol.14-num.14-2006 spa https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/413/364 /*ref*/Blanco, Yanel (2005). Normas Nacionales e Internacionales de Información Financiera. Ediciones Roesga. /*ref*/Gestion2000.com, Comprender Normas Internacionales de Contabilidad. Barcelona: Gestion2000.com; 2003. Disponible en: http://www.gestion2000.com /*ref*/Instituto Mexicano de Contadores Públicos A.e. (1999). Normas Internacionales de Contabilidad. MEXICO. /*ref*/Mejia, Eutimio, Montes, Carlos y Montilla Ornar de Jesús (2005). Contaduría Internacional. Universidad del Quindío. Derechos de autor 2015 Panorama Económico |
| spellingShingle | Mendoza-Castillo, Reynaldo The new international financial architecture and accounting standards |
| title | The new international financial architecture and accounting standards |
| title_full | The new international financial architecture and accounting standards |
| title_fullStr | The new international financial architecture and accounting standards |
| title_full_unstemmed | The new international financial architecture and accounting standards |
| title_short | The new international financial architecture and accounting standards |
| title_sort | new international financial architecture and accounting standards |
| url | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/413 |