THE ACCOUNTANT AND THE INTERNATIONAL REGULATION OF ACCOUNTING IN COLOMBIA

For the manager and expert in IFRS MASTER IFRS “the accountants for market in Colombia that need still to be certified in IFRS is so great that not joining firms consulting, universities and private training initiatives exist today, they can train those who still require this training” (Maticorena, 2013,http://actualicese.com/actualidad/2013/09/03/mas-de-170-000-contadores-colombianos-necesitan-certificarse-y-capacitarse-en-niif/).

There is truth in the appreciation of Mr. Maticorena, with the enactment of Law 1314 of 2009, the government failed to implement training measures counters. Not implemented programs in universities to be preparing to fututos counters on the subject. The government came up short when it comes to the implementation of standards, the transition period should be immediate to the issue of the law.