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About this activity
La contabilidad pública en Colombia se rige por un marco normativo que busca garantizar la transparencia, uniformidad y rendición de cuentas en el manejo de los recursos estatales. La Resolución 414 de 2014 de la Contaduría General de la Nación establece las normas de reconocimiento, medición, presentación y revelación de los hechos económicos para entidades que no cotizan en el mercado de valores ni captan ahorro del público.
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Alejandro Lombana
Colombia
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