The preponderance of the financial aspect of capital within the current dynamics of globalisation has been characterised by a profound deregulation of capital markets to guarantee capital's free movement (mobility).Transparent, homogenous information is required to enable the circulation of financial resources. Current international discussion concerning International Accountancy Standards, and the world wide tendency to incorporate them, has made it become necessary to adopt them in Colombia and thus to discern the convenience of taking such a decision and that frame work within which, eventually, such regulations must be sheltered.