Adopción de las normas internacionales en el sector publico 533-2015

Abstract

The present investigation was based on the development of the investigation of the process of International Public Sector Accounting Standards (IPSAS) in government entities within the framework of resolution 533 of 2015. The research project was framed in type of descriptive approach, was carried out from a bibliographical review of different national and international authors; Therefore this research is qualitative because it seeks to provide a large amount of valuable information, contribute to identify important factors that must be measured. In the first instance, the importance of the implementation of IFRS in the public sector is highlighted, thus analyzing international standards, regulations in the country, environment with those fulfilling the objectives of said research work defining the key concepts of the sector IFRS, detailing the periods covered by resolution 533 of 2015, in addition to the implementation process of IPSAS. In the fulfillment of the proposed objectives was used as a guide to the development of this research project. In this way I can conclude how important is the implementation of the IFRS in the public sector (IPSAS), since governments and public sector entities obtain their resources from the entities that pay taxes, so that these organizations or entities are responsible for Manage and make good use of these resources. IPSASs are accepted and world-class accounting standards based on best international practices, within that standard IPSAS allows users to analyze and evaluate financial statements, with their respective aspects.