IFRS in Colombia, the measures taken by the Colombian government on observations in tax matters. Supplement? Recommendations given by the ROSC report?

La contabilidad colombiana desde sus inicios ha traido acuñada conceptos internacionales. Desde que se crearon las leyes 2649 y 2650, la cuales reglamentaban la contabilidad en el pais, y tenian sus raices en las US GAAP, no se habia realizado una actualizacion a nuestras normas contables, por lo tanto con el pasar de los años se convirtieron en obsoletas. Luego de muchos años desactualizados, el gobierno colombiano solicito a la Comision ROSC visitar el pais para evaluar la competencia de nuestras normas contables, de acuerdo a las nuevas necesidades que la economia exigia. Este documento, es una guía para quienes tienen vacíos conceptuales del informe de ROSC, sus alcances y la importancia de implementar nuevas metodologías en el ámbito contable, especialmente en materia tributaria. Colombian accounting since its inception has brought international concepts coined. Since laws 2649 and 2650 were created, with which regulated the accounting in the country, and had their roots in U.S. GAAP, had not made an upgrade to our accounting standards, so with the passing of the years they became obsolete. After many years outdated, the GOC ROSC ask the Commission to visit the country to assess the competence of our accounting standards, according to the new requirements demanded economy. This document is a guide for those who have conceptual gaps ROSC report, its scope and the importance of implementing new methodologies in the accounting field, especially in tax matters. Pregrado