Decree 2649 of 1993 (Test)

The decree initiates with the definition of the beginning of accounting taken of the article 6 dela law 43 of 1990, which I regulate the profession of the public book-keeper in Colombia, inside the beginning of generally accepted accounting (PCGA) it is possible to know the rules that must be carried out, Of how it is necessary to to him to take the countable records of a certain activity that there exercise natural or juridical persons, who want to be achieved inside this beginning, important mas that is worth a sorrow standing out inside this decree is that there can be identified a series of indispensable components for his application as measuring, interpret, to classify, to evaluate and to analyze an economic entity in clear, complete and trustworthy form.

The Decree 2649 of 1993 has a few principal aims based principally in establishing his qualities and beginning of the accounting, here one sees reflected clearly like there are regulated the procedure of the code of trade as for the accounting, there are constituted a series of beginning and procedure originated in his applicable laws of accounting generally accepted.

A topic of great importance that we find inside this decree is the conceptual frame, which shows to stand out which is his aim and principally to establish his qualities and his principios.se says that this decree belongs applicable to all the persons who are forced to take accounting, Since also to person who without accounting being forced to take try to do it it validates in proof, inside the persons obliged to take accounting we find the merchants that it is considered that he should be exercising some mercantile activity, merchants who are submitted to the special bylaws like they it are the persons who are monitored by governmental entities and superintendence’s for last we find to the non-profit-making entities, Since they are the organizations or meetings of communal action, boxes of compensation, cooperatives and union organizations, according to the stipulated in the law 190/95., already because of it they are forced to take accounting and therefore they must be subject also to the decree 2649 of 1993.