Convergencia a normas internacionales de contabilidad del sector público (nicsp) y sus efectos en los estados financieros en la dirección distrital Latacunga del ministerio de inclusión económica y social (mies), en el ejercicio fiscal 2017.
The International Accounting Standards applied to the Public Sector (IPSAS or NICSP for its acronym in Spanish) are standards for both the recording of economic events and the presentation of financial statements, which, due to their governmental nature, require a special application, so that the pr...
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| Format: | bachelorThesis |
| Język: | spa |
| Wydane: |
2018
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| Hasła przedmiotowe: | |
| Dostęp online: | http://repositorio.utc.edu.ec/handle/27000/5770 |
| Etykiety: |
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Dodaj etykietę | Streszczenie: | The International Accounting Standards applied to the Public Sector (IPSAS or NICSP for its acronym in Spanish) are standards for both the recording of economic events and the presentation of financial statements, which, due to their governmental nature, require a special application, so that the presentation of financial information is transparent, which is not currently the case with public sector institutions in Ecuador, despite the existence of the Organic Law on Transparency and Access to Public Information (LOTAI). The present investigation of accounting character, analyzed the implications and the process to follow in the adoption of the IPSAS, in the institutions of the public sector, taking as case of study the District Direction of the MIES- Latacunga by the complexity that entails with the convergence and its effects on the presentation of the Financial Statements (EEFF). Taking into consideration that the entities of the public sector have the mission to protect the due use of the public patrimony, to guarantee the fulfillment of the juridical order and the strengthening of the financial management of the State. |
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