This project is been part of an important investigation about the evolution of the Peruvian countable practices. If we see that the studies have been a considered development there is still a potential margin of exploration and more to be realized. The same is been materialize in a big amount of primaries and secondary’s sources that are waiting to be examined and interpreted in detail that’s why the countable history in this country is a central piece of a puzzle in the interpretation and understanding of the past from the discipline and professional from the Latin American context.

En el documento, se desarrolla una medición de la armonización formal entre el marco normativo aplicable a las entidades de Gobierno en Colombia y las International Public Sector Accounting Standards (IPSAS). Para tal fin, se emplea la metodología de las distancias euclidianas, una herramienta estadística que consiste en comparar y asignar un parámetro numérico a las divergencias presentadas entre principios y tratamientos contables alternativos.Se concluye que, a pesar de los avances en la estrategia de convergencia implementada por la Contaduría General de la Nación (CGN), la entidad emisora de las normas de contabilidad para el sector público en Colombia, aún hay diferencias desde el punto de vista normativo-técnico que pueden disminuir los beneficios potenciales de un proceso de paridad con estándares internacionales de general aceptación, en particular, la comparab...

This project is been part of an important investigation about the evolution of the Peruvian countable practices. If we see that the studies have been a considered development there is still a potential margin of exploration and more to be realized. The same is been materialize in a big amount of primaries and secondary’s sources that are waiting to be examined and interpreted in detail that’s why the countable history in this country is a central piece of a puzzle in the interpretation and understanding of the past from the discipline and professional from the Latin American context.