Análisis de la norma internacional de contabilidad (NIIF/NIC) No. 8 (Políticas contables, cambios en las estimaciones contables y errores) y sus principales efectos en el Estatuto Tributario colombiano

the development of this research project allowed the identification, analysis, classification and comparison of international accounting standards forward (nic), and their relationship with some articles of the colombian tax statute. besides, it allowed us to elucidate the way (ifrs / ias) affect the colombian accounting model that is clearly tax oriented -as it is well known by accounting professionals-, since the financial statements presented nowadays in colombia are due only to the interests of the state. they only serve to calculate, grant provision and pay taxes in favor the state. it should be noted that the financial statements are not suitable or appropriate to make decisions in financial management or economic nature, and -in order to fulfill this purpose- they must be accompanied by a financial analysis with supplementary information and supplementary financial statements.