Publicación:

Análisis de la aplicación de las NIIF y NICSP aplicada a los pasivos corrientes (resolución 414)

Resumen

In the Colombian panorama, it is established that the health sector is one of the economic sectors with the greatest economic, administrative and market deficiencies, therefore, it is established that it is the worst competitiveness factor at a general level in Colombia. Therefore, it is vitally important to have strategies that allow analyzing the current state of this sector, in such a way, one of the critical aspects are the accounting and financial aspects, hence the importance of the International Accounting Standards of the Sector Public IPSAS, which are fundamental for the contextualization in the microeconomic comparison of the country. In the same way, this information that falls from the implementation of these standards is used for planning and evaluating to know the performance of the entities. The continuous development of the entities should focus on the planning and execution of activities at the operational and administrative level. Therefore, the objective of this document is to analyze the application of these standards in the company's liabilities in order to make decisions regarding the processes that are applied. In turn, the methodological process had three phases, the first of which was identified the aspects of recognition and measurement of liabilities, followed by the recognition of liabilities in accordance with the financial statements presentation and disclosure criteria. Finally, the degree of implementation of this standard in this public sector entity was determined. Among the main results is focused on the degree of implementation and convergence of the International Accounting Standards for the Public Sector in Current Liabilities in accordance with resolution 414 of 2014 issued by the General Accounting Office of the nation at the Federico Lleras Hospital Acosta de Ibagué is implemented efficiently, corresponding to adequate visibility of the entity's information.