Impacto de la implementación de los marcos técnicos normativos contables en las propiedades horizontal en el área metropolitana de Bucaramanga

Abstract

The administration of horizontal properties in Colombia, particularly in the metropolitan area of Bucaramanga, has experienced a remarkable growth in recent years, consolidating as a relevant organizational model within the urban environment. This increase has required the establishment of clear accounting policies that ensure efficient, transparent and aligned financial management with the principles of current regulation. The enactment of Law 1314 of 2009 and Decree 2420 of 2015 marked a milestone in the accounting modernization of the country, requiring the adoption of technical regulatory frameworks based on International Financial Reporting Standards (IFRS). In the context of horizontal ownership, its implementation has contributed significantly to the standardization of accounting processes, promoting transparency and strengthening the trust of co-owners and other interest groups. However, the transition to IFRSs has faced significant challenges, such as a lack of technical training for tax administrators and auditors, the costs associated with implementing new regulatory frameworks and resistance to change by some actors in the sector. These factors limit, in some cases, the effectiveness of the accounting convergence process.The research project aims to analyze the impact of the application of IFRS on the administrative and financial management of horizontal properties in Bucaramanga and its metropolitan area, identifying progress, difficulties and good practices that contribute to strengthening the transparency and sustainability of the horizontal ownership regime in Colombia.