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Accounting in Colombia

Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.

Accounting standards

Accounting Standards Updates by Jurisdiction: Colombia
Updates from Deloitte's IAS Plus service.

Accountancy associations and groups

For regional organisations and networks, see our list of international accountancy bodies

Comparisons

USGAAP vs. IFRS y COLGAAP: Lo Básico
Guide published by Ernst & Young in April 2008 comparing US accounting standards with IFRS and Colombian standards. The guide is available through GlobalContable.com, a Latin American IFRS network.

Model financial statements

Models and checklists – Colombia
Example accounts and checklists produced and regularly updated by Deloitte member firms to help users prepare reports in compliance with local GAAP.

Guides and resources

Glossary of microfinance terms
Translations from English to Spanish of accounting and finance terms produced by the Consultative Group to Assist the Poor (CGAP). Published in August 2001.

IFRS adoption

Use of IFRS standards by jurisdiction: Colombia
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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