Publicación:

Efecto de aplicación de las NIC SP a una entidad pública en Colombia para las cuentas beneficios empleados y provisiones

Resumen

In Colombia there are several economic sectors one of them is the public sector, which is composed of state entities of National Order and Territorial Order, this case study will focus on the effect of the implementation of SP NICs, under recognition, classification, measurement, disclosure and presentation in the financial statements of employee benefits accounts and provisions in a Public Entity, attached to the Ministry of Defense - National Order. (Colombian Civil Defense, 2019) The Colombian Civil Defense was created by Legislative Decree No. 2341 of December 3, 1971, which was organized as a Public Establishment with Legal Entity, disaster risk management processes, social action and environmental management, to improve security, the well-being and quality of life of the population in the national territory and the respondent of international commitments. (Colombian Civil Defense, 2019). Under the implementation of SP NICs in this entity, select the Employee Benefits and Provisions accounts, modify an important variation with respect to the financial statements that are being presented under the Public Accounting Regime (CPR), being the subject selected for development of the present case study.