Análisis e incidencia del cumplimiento de las normas internacionales de contabilidad en los gobiernos autónomos descentralizados parroquiales rurales del cantón paltas periodo 2019-2020
The present work analyzes the incidence of compliance with International Accounting Standards in the Autonomous Decentralized Rural Parish Governments of the Paltas Canton for the period 2019-2020; the type of research was descriptive - analytical with a mixed approach, in which quantitative and qua...
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| Médium: | bachelorThesis |
| Vydáno: |
2022
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| Témata: | |
| On-line přístup: | https://dspace.unl.edu.ec/jspui/handle/123456789/26017 |
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Přidat tag | Shrnutí: | The present work analyzes the incidence of compliance with International Accounting Standards in the Autonomous Decentralized Rural Parish Governments of the Paltas Canton for the period 2019-2020; the type of research was descriptive - analytical with a mixed approach, in which quantitative and qualitative information was obtained about the IPSAS that is applied to the Autonomous Decentralized Rural Parish Governments of the Paltas Canton. The compilation of information is carried out within the government institutions by applying an interview to the officials in charge of the accounting financial area in order to identify the level of knowledge about the application of IPSAS within them. The application of the data collection instrument allowed to establish that the officials of the accounting area have a low level of knowledge, because they are unaware of the processes to follow for the application of the IPSAS, which leads to the presentation of financial statements with information unreliable, affecting timely decision-making in said institutions. Therefore, it was necessary to prepare a technical report where the procedure for the adequate accounting process of the property, plant and equipment account of the Parish Governments is disclosed, which contains the general process, purging of accounting balances, reconciliation of assets and inventories of projects and programs and the presentation of financial statements; report that is intended to serve as a guide for officials in charge of the accounting area of the institutions under study. Conclusions and recommendations are also presented. |
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