Publicación:

Impacto en la implementación indirecta de las NICSP, en el rubro de beneficios a empleados - Ministerio de Defensa Nacional

Resumen

With the entry into state of being in force of international financial information standards for the public sector (IPSAS onwards) and their indirect implementation in state entities, specifically the Ministry of National Defense; Entity that presented exponential changes that were predictable, but that generated a high impact, especially in the recognition of employee benefits, this group of liabilities presented the most significant variation in the post-employment benefits account, due to several factors, in which stands out that, under its responsibility the MDN has a population of approximately 57,000 pensioners. The application of the standard transformed the recognition of employee benefits, which caused a disorder [1] in the disclosure of said account, originated especially by the high population working in the Defense sector, another relevant factor, without a doubt It is the special pension regime enjoyed by the members of the Public Force, based on the legal exception expressed in Law 100 of 1990, specifically, in its article 297 that excludes from that regime the personnel of the Colombian Military Forces. Having as a differential parameter what is established in Colombian legislation for the pension system, an analysis is generated through actuarial calculations of pension liabilities, which represents the present value of future payments that the Ministry of National Defense is responsible for.