Investigación normativa sobre el sistema documental contable, registro, depósito y difusión de información contable financiera electrónica: Ley 1314 de 2009

The following research paper presents a theoretical review of the regulation of accounting documentation system in Colombia, through the Constitution, the Commercial Code, Decrees 2649 and 2650 of 1993, the Tax Code and other regulations on documents brackets, ledgers, official books, financial reports, electronic data records and deposit thereof; these elements constituting the system accounting Colombian documentary, which will be the basis for the requirements for the other rules of engagement (ORS) raised by Technical Board of Public Accountancy (CTCP), which contributes to the development of new regulatory arrangements with International Financial Reporting Standards (IFRS) for application in Colombia, according to the 1314 law in July 2009.