Resumen

RICO-BONILLA, Carlos Orlando. History of Financial Accounting Regulations in Colombia. The Case of the Railroad Industry (1870-1920). Cuad. Contab. [online]. 2016, vol.17, n.43, pp.43-72. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc17-43.hrcf.

This document presents a historical study of accounting regulations developed in Colombia in the 1870-1920 period. Specifically, we consider the regulations, economic agents, and the context related to the railroad industry, a key business activity for the constitution of contemporary financial accounting practices and thought.

Palabras clave : Colombia; history of accounting; financial accounting; accounting regulations; railroads.

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