Publicación: Análisis de la implementación de Normas Internacionales de Contabilidad para el sector público aplicada a los activos no corrientes para la Resolución 533
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This research is mainly focused on the recognition, measurement, presentation and disclosure applied to non-current assets for government entities specifically in the Municipal Institute for Sports and Recreation of Ibague -IMDRI-, in which it was analyzed if the entity is duly complying with international public sector accounting standards applied to non-current assets. Through the accounting policies reflected in the IMDRI, information is obtained to determine whether the standards defined for the public sector are being met in effect, in accordance with the instructions of the General Accounting Office of the Nation through resolution 533 of October 2015, for companies called government entities and in accordance with the above, verify that international standards are being met. This research is qualitative, since a research work was carried out in which data was collected and an analysis of the information provided by the public sector company was carried out; Finally, it obtained some results of the impact of international accounting standards and their disclosures, in order to obtain an interpretation.