Publicación: Propuesta para fortalecer la implementación de las - NICSP - en la metropolitana de Santa Marta-Policía Nacional
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In Colombia there is a need to generate elements that allow the management and assurance of financial information of public sector entities, responding to the current regulatory expectations of the Public Accounting System (RCP), the conceptual framework for the preparation and presentation of information financial and standards for the recognition, measurement, disclosure and presentation of economic events, applicable to government entities. Therefore, the General Accounting Office of the Nation (CGN) has developed tools to facilitate the implementation of International Accounting Standards for the Public Sector (NICSP) to government entities, incorporating the general catalog of accounts (CGC), the implementation of its regulatory framework composed of the structure of the accounts, and other considerations of the CGN that it uses for the assurance of the registration and reporting of the financial information before the general accounting of the nation. In particular, the implementation of the IPSAS allows strengthening the homogeneous system of public accounting that facilitates legal compliance, stabilization and economic growth of the country, so that the first procedures of convergence towards international information standards can be successfully initiated. in the Metropolitan Police of Santa Marta.