哥伦比亚会计和审计标准的概述
Overview of Colombia’s Accounting and Auditing Standards
哥伦比亚公认会计准则
根据哥伦比亚宪法,只有国会有权发行一般公认会计原则。然而,通过立法,国会可以委托授权行政部门以及其他机构。中央会计委员会成立会计规范职业(“哥伦比亚”,2010)。在这个委员会下，公共会计技术委员会成立了。技术委员会旨在指导会计准则问题,发布了哥伦比亚的公认会计原则(GAAP)(“管辖权”会计标准更新,2010)。哥伦比亚公认会计准则是基于美国公认会计准则与国际会计准则(IAS)。然而,重要的是要注意,哥伦比亚的会计准则自1993年以来没有更新,所以他们并不反映任何更新或改进国际或美国标准(“哥伦比亚”,2009)。
哥伦比亚国会也允许监管机构发行自己的会计准则,以帮助他们执行自己的工作(“管辖权”会计标准更新,2010)。因为这个国家有几个机构，每一个问题在其审计管辖范围内的会计规则由不同的组织来负责,世界银行(World Bank)批评哥伦比亚没有通用的财务报告。目前全国有43个不同的会计标准。世界银行还担心,中央委员会的会计没有得到足够的资金来完成其工作彻底的和有效的。此外,世界银行担心,哥伦比亚的会计行为准则有不一致的代码，国际会计师联合会(IFAC)。("Colombia", 2009).没有审计标准在哥伦比亚法律效力的。此外,没有法律授权的独立审计财务报表 ("Taxes-Accounting", 2010).
公共部门的会计
国家审计办公室
哥伦比亚公共部门的会计准则和原则,由国家总会计署提供。
哥伦比亚公认会计准则——Columbian GAAP
According to the Constitution of Colombia, only Congress has the authority to issue generally accepted accounting principles. Through legislation, however, Congress can delegate this authority to the executive branch as well as to other institutions. The Central Board of Accountancy was formed to regulate the accounting profession ("Colombia", 2010). Under this board, the Technical Council for Public Accounting was created. The Technical Council was designed to issue guidance on accounting standards, and it was this council that issued Colombia's generally accepted accounting principles (GAAP) ("Accounting Standards Update by Jurisdiction", 2010). Colombian GAAP is based on US GAAP and International Accounting Standards (IAS). It is important to note, however, that Colombia's accounting standards have not been updated since 1993, so they do not reflect any updates or advancements in international or US standards ("Colombia", 2009).
The Colombian Congress also allowed regulatory agencies to issue their own accounting standards to help them perform their jobs ("Accounting Standards Update by Jurisdiction", 2010). Because the nation has several agencies that each issue different accounting rules for the organizations under their jurisdiction, the World Bank criticizes Colombia for not having general-purpose financial reporting. There are currently forty-three different sets of accounting standards in the nation. The World Bank is also concerned that the Central Board of Accountancy is not receiving enough funding to complete its job thoroughly and efficiently. Moreover, the World Bank is concerned that Colombia's code of conduct for accountants is not consistent with the code of the International Federation of Accountants (IFAC). ("Colombia", 2009). There are no auditing standards that are enforceable by law in Colombia. Additionally, there is no law mandating the independent audit of financial statements ("Taxes-Accounting", 2010).
公共部门的会计——Accounting for the Public Sector
国家审计办公室——National General Accounting Office
Accounting standards and principles for the public sector of Colombia are provided by the National General Accounting Office. Furthermore, the Office standardizes and consolidates accounting information and is ultimately responsible for preparing the Nation's Consolidated Balance Sheet. The National General Accounting Office is also responsible for outlining what financial statements need to be produced by the public sector (Contaduria General de la Nacion, 2009). Required accounting reports include balance sheets, income statements, operational balances, and annexes ("Taxes-Accounting). The Office will provide the public sector with explanations on the timing and standards that the financial statements must satisfy (Contaduria General de la Nacion, 2009).
权责发生制——Accrual Basis
Colombia's public sector accounting standards are currently and successfully in the process of convergence with the accrual-based International Public Sector Accounting Standards (IPSAS). Because Colombia's public sector standards were already primarily accrual-based, the nation did not have to undergo tremendous reform to converge with IPSAS. Colombia was extremely eager to align its accounting standards because the nation understood the need for standardization with economic globalization continuing to intensify (Benavides, 2010).
税收环境——Tax Environment
增值税——Value Added Tax
Colombia has a value added tax of sixteen percent as its form of consumption tax ("Taxes-Accounting", 2010). Differing from a sales tax where only the end consumer is charged, a value-added tax is charged at each stage of the production process ("value-added tax"). There are lower value added taxes for commercial air transportation and food products at ten percent and seven percent respectively. Insurance products and medical care products are completely exempt. Colombia has two other forms of consumption tax, including an excise duty that is levied on alcohol and cigarettes. The nation's custom service also charges a tax of 1.2% on imports from other countries. Nations that have signed trade agreements with Colombia are exempt from the import tax ("Taxes-Accounting", 2010).
公司及个人所得税 ——Corporate and Personal Income Taxes
The personal and corporate tax rates of Colombia are some of the highest in Latin America (Department of State). The nation charges a corporate income tax of thirty-three percent on all companies except for those located in the free-trade zone. Those companies are only charged fifteen percent. A unique aspect of Colombia's corporate tax system is that most capital gains are charged at the ordinary rate. Capital gains that are exempt or taxed at a special rate are in the minority. Not uncommon, depreciation and depletion expenses are deductible. Net operating losses, expenses abroad, and specific taxes are some of the other commonly deductible items.
For individuals, Colombia has a progressive tax system that ranges from zero to thirty-three percent. Colombia's tax system measures individual income using Tax Value Units (UVT) ("Taxes-Accounting", 2010); one Tax Value Unit is equal to 24,555 Colombian Pesos ("Colombia Tax Rates", 2010). The individual income tax progresses through four levels: zero percent, nineteen percent, twenty-eight percent, and thirty-three percent. All taxpayers that have greater than 4,100 UVT are charged a thirty-three percent income tax rate ("Taxes-Accounting", 2010).
国际财务报告准则——IFRS
国际财务报告准则——Compliance with IFRS
Colombian GAAP has not been updated since 1993, so the World Bank recommends that Colombia adopts International Financial Reporting Standards in their entirety and that the nation creates a High Council to manage and oversee this process. Furthermore, the World Bank would like Colombia to create a body that enforces these accounting and auditing standards. From 2007 to 2009, the Colombian Congress has been agonizing over a bill that would mandate all large companies in the nation to fully adopt IFRS by 2010. The bill would also stipulate that small to medium companies adopt IRS by 2012 ("Colombia", 2009). However, in 2009, the Colombian Congress enacted a bill that only calls for the convergence of Colombian GAAP with IFRS, as opposed to the complete adoption of IFRS.
符合国际财务报告准则——Standards Compliance Index
Currently, according to the Financial Standards Foundation's Standards Compliance Index, Columbia has only obtained a score of 40.83 out of 100 and ranks 48 among other countries for compliance with international standards. The nation is successful with data transparency and macroeconomic policy compliance but needs to work on remedying the transparency of its fiscal policy. Columbia has struggled with the latter because of difficulties managing the budget both regionally and municipally. The nation's weakness in financial regulation and oversight has had the greatest negative impact on the Standards Compliance Index ("Colombia", 2009). This is clearly a result of the lack of auditing standards and the lack of required independent financial audits ("Accounting Standards Update by Jurisdiction", 2010). Columbia scored relatively well in accounting and auditing standards because of the evolution of legislation that dedicates the country to converging its present auditing standards with international standards ("Colombia", 2009).
审计标准——Auditing Standards
In the World Bank's assessment of Columbia, the institution was concerned over the nation's lack of auditing standards. The International Monetary Fund also found that Columbia did not comply with international auditing standards. Furthermore, the World Bank was disturbed that external audits are not mandatory and that the concept of independence does not even exist in Columbia. "The World Bank concluded that, in Colombia, 'the legislative requirements on auditing contradict the modern concept of financial statements audits'" ("Colombia", 2009). In this nation, auditors also act as controllers, and the latter role should only be assumed by management to follow suit with international principles. As a result, the World Bank recommended that Columbia adopt International Standards on Auditing (ISA) and develop new legislation that will create regulations for auditors and improve auditing requirements. The legislation should also create an organization that would oversee auditors and enforce auditing standards. To further improve the strength of its auditing profession, Columbia should improve the licensing requirements for auditors and provide training programs on International Standards on Auditing. The nation should also create a professional organization that encourages the independence of auditors ("Colombia", 2009). Columbia is currently in the process of converging its auditing standards, or lack thereof, with international requirements.
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