¿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 Contaduria General de la Nacion (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.