In the search for efficient management, information transparency, adequate accountability and better controls, companies in the agricultural sector, as well as other economic sectors in the country, carried out a process of convergence to international standards of financial, accounting and insurance information since the promulgation of Law 1314 of 2009. Based on the above, the objective of this work was to compare the different normative technical frameworks defined by standardization and regulation entities for the recognition, measurement, disclosure, and presentation of economic facts in public and private sector entities, as a starting point to identify the similarities and differences for the treatment of the agricultural sector in Colombia. In general terms, there are no important differences between the normative technical frameworks in relation to agricultural products, however, it does not present the same case for biological assets.