Four years of accounting convergence: results, transformations and challenges. Since , the journal Cuadernos de Contabilidad, in accordance with its work plan for the strengthening and visibility of the works it publishes, has started the initiative of generating monographic issues, in which, around a single subject, we bring together different actors of the accounting profession and academy in Colombia and abroad. The creation of the first special issue of the journal, from its indexing process in , is possible not only for the stability that this publication has accomplished, but by the large influx of works that are submitted for consideration and evaluation. As it was commented in the editorial of the issue 35 July-December , Cuadernos de Contabilidad has been including works in various subject lines. Those associated with the effects and changes in the accounting regulation in globalization and internationalization environments, which, in general, has been known as accounting convergence, stand out.
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PYMES: implementación de normas de información financiera internacional