Análisis de los activos fijos del presupuestos del GAD Municipal del cantón Ventanas periodo 2020

The Autonomous Decentralized Government of Cantón Ventanas, is an institution that is established in accordance with the provisions of the current Constitution of the Republic of Ecuador, which by means of articles 253 where it is clearly indicated that each canton must have a cantonal council elected by popular will, which must be structured according to the urban and rural cantonal population, as well as article 264, which indicates the exclusive powers of this body, among which to provide services to the community, for which it is necessary to acquire goods that we call Fixed Assets. The municipal GAD of the canton Ventanas has many assets considered as fixed assets that are destined for the realization of public works, these assets are in constant movement towards the urban or rural sectors to provide their service according to the institutional objectives, which do not are efficiently controlled from the accounting point of view, they have encouraged us to carry out this study, which is directed directly to the accounting unit and to fixed assets. The study focuses on developing a technical analysis based on NTCG 9, 11, 18 and IPSAS 17, which are related to Fixed Assets acquired and controlled after the acquisition from the accounting point of view. This analysis will make it possible to determine the reality of the accounting control at the time of acquisition of the assets considered Fixed Assets and its subsequent determination of the loss of value due to use, which we technically call depreciation.

• Main Author: Amaya Pisco, Karem Belén (author)
• Format: bachelorThesis
• Published: 2021
• Subjects: Gobierno Autónomo Descentralizado; Activos fijos; Normas Técnicas de Contabilidad Gubernamental NTCG; Normas Internacionales de Contabilidad – Sector Publico NICSP
• Online Access: http://dspace.utb.edu.ec/handle/49000/10766