Publicación:

Evaluación sobre la gestión integral de ingresos bajo NICSP

Resumen

This research work "Evaluation of the integral management of income under IPSAS in the Regional Autonomous Corporation of Tolima, Cortolima" emphasizes the International Accounting Standards for the Public Sector, which have significant importance regarding the international standardization process in accounting matters, which contributes to improving the quality, transparency and comparability of financial information in the public sector worldwide. Regarding income, this group stands out as one of the most representative for public sector accounting since they constitute the management of the money that enters public sector entities, in this case Cortolima. The general objective to be reached is to evaluate the implementation of IPSAS and the management of revenues in the Regional Autonomous Corporation of Tolima, Cortolima. The methodology implemented in the present work corresponds to the qualitative approach with a depth of descriptive analysis. Regarding the results, it was allowed to analyze through these the process of implementing the IPSAS in Cortolima by studying its activities and work plan in each of its stages. In addition to carrying out the correct identification of financial information including the participation and execution of the entity's income. The entity's management of income was also evidenced with respect to current regulations, that is, resolution 533 of 2015 through a comparison. Finally, it is concluded that the Cortolima Regional Autonomous Corporation has carried out an implementation process of the new significant and organized regulatory framework with a specific focus to carry it out. Likewise, the significant relevance of the income considering both its participation and management of this group and the entity's management of the income with respect to the regulations, identifying the level of compliance, which is partial.