Las variaciones de la tasa de cambio: una aproximación desde el análisis contable

Abstract

The public accountant's profession in society is fundamental in the current development, since he/she is the person qualified to analyze the economy from a financial perspective and suitable for making financial decisions that can put at risk the different sectors and organizations of the economy. In addition, in his profession, macroeconomic instruments are used for the analysis of information. That is why in the research conducted the different channels of information for such study are addressed, where it is evident how in the last decade the country by the crisis through the economic recession and the accelerated devaluation of the Colombian currency, there is also evidence of slow growth in the economy, this is due to the disindustrialization and by the drawbacks in different sectors of the economy due to the presence of different facts, among the most important are: the fall in the price of oil, the growth of the exchange rate of the dollar which reached the maximum in the history of Colombia, higher inflation, unemployment in alarming figures and increase in foreign debt. Taking into account these events in the Colombian economy and at international level, the analysis of information and the decision-making process is approached from the public accountant's practice and with its different tools, where all the variables that may influence the dynamics of the results in the organizations must be taken into account