Análisis del procedimiento de revalorización de activos fijos del Gobierno Autónomo Descentralizado del Cantón Bolívar
The purpose of this investigation was to analyze the procedure of revaluation of fixed assets of the Decentralized Autonomous Government of Bolívar canton. The comparative method was used as a methodology to analyze, the Law of the Ministry of Economy and Finance, Law of the General Regulation for t...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | bachelorThesis |
| Sprache: | spa |
| Veröffentlicht: |
2020
|
| Schlagworte: | |
| Online Zugang: | http://repositorio.espam.edu.ec/handle/42000/1251 |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
Tag hinzufügen | Zusammenfassung: | The purpose of this investigation was to analyze the procedure of revaluation of fixed assets of the Decentralized Autonomous Government of Bolívar canton. The comparative method was used as a methodology to analyze, the Law of the Ministry of Economy and Finance, Law of the General Regulation for the Administration, Use, Management and Control of Assets and Inventories, Organic Law of the National System of Public Procurement, Instructions for the process of revaluation of Public Sector Assets, International Financial Information Standards, International Accounting Standards, Regulation of the Organic Code of Planning and Public Finance, Organic Code Territorial Organization, Autonomy and Decentralization, and International Accounting Standards for the Public Sector 17, In addition, investigative techniques such as the interview and observation sheet were used, which allowed evaluating the revaluation process of the institution's fixed assets, which was awarded to an external consultant who delivered a technical report, which served to verify that the planning and applied study werer according to the established regulations. However, the inventories presented by the GAD of the Bolívar canton were not considered until the end of the 2018 fiscal period, resulting in physically updated inventories and financial statements that did not reflect the carrying amount and charges corresponding to the respective depreciations that must be recognized in accounting processes, as indicated in IPSAS 17 on the accounting treatment of fixed asset accounts to comply with the standardization of the financial statements of public institutions. |
|---|