Publicación:

Impacto sobre la implementación del nuevo marco técnico normativo en la propiedad planta y equipo de la alcaldía de Saldaña

Resumen

The purpose of this paper is to determine the financial impact at the time of implementing the new regulatory technical framework in the property plant and equipment category in the municipal government of Saldaña, bearing in mind that this item represents a significant value in the balance sheet of this entity. To achieve this purpose, measurements and accounting analyzes were carried out based on the criteria indicated in the International Financial Reporting Standards of the public sector in Colombia to each of the accounts that make up the property, plant and equipment of the mayor's office, which allowed to quantitatively identify the impact that the adoption and implementation of said norm causes, not only in what has to do with its monetary value but also the impact reflected in the results of the financial statements of the municipal administration, considering that to date said organization has not adopted the new normative technical framework.