Resumen

SIERRA GONZALEZ, Ernesto María. Ananalysis of the relationship between accountancy and fiscal control in Colombia. Innovar [online]. 2008, vol.18, n.31, pp.117-134. ISSN 0121-5051.

There has always been a tradition in Colombia regarding the relationship between accountancy and fiscal control, notably concerning the influence of the public institutions responsible for tax control over the regulations guiding Colombian accounting practice. Attempts may well have been made in the past to separate the two dimensions, but the relationship still holds today. The proposed adopting of international accountancy standards (IAS) has made it necessary to separate the two spheres. However, differences in calculation and evaluation methods affect a company's results and thus its tax effect. An attempt was therefore made to analyse this problem, aimed at guaranteeing collection levels and avoiding distortions in the market.

Palabras clave : accountancy; fiscal control; international accountancy standards; treating differences.

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