Convergencia de la normativa de contabilidad gubernamental a NICSP aplicados al GAD Provincial de los Ríos periodo 2020
| dc.contributor.advisor | Gil Espinoza, Darwin | |
| dc.contributor.author | Cruz Vergara, Victor Medardo | |
| dc.date.accessioned | 2020-10-01T15:51:42Z | |
| dc.date.available | 2020-10-01T15:51:42Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8521 | |
| dc.description | El Gobierno Autónomo Descentralizado de la Provincial de Los Ríos is a public entity with political, administrative and financial independence that is in charge of manifesting and preparing plans in order to guarantee the development of the Province and the country, it has trained and effective personnel, To carry out various assigned activities, it carries out processes aimed at achieving total satisfaction of the requirements and needs of users, as well as achieving its objectives and fulfilling as a public entity. In order to carry out this case study research, agreements, laws, regulations and regulations that currently exist have been taken into account, exposed by organizations aimed at convergence to the International Public Sector Accounting Standards. The IPSAS are designed for their application in financial entities in the Public Sector and contribute to adequate decision-making, improving the quality and reliability of financial reports and allowing comparability and understanding in the users who have access to this information. The Government of Los Ríos will have mandatory compliance with the presentation of the schemes defined by the Ministry of Economy and Finance applying the International Public Sector Accounting Standards and for this the financial area specifically the accounting unit will have to assume responsibility, that is why our The main problem is based on the execution of the application of this regulation and they will be in charge of the registration, classification and accounting. | es_ES |
| dc.description | El Gobierno Autónomo Descentralizado de la Provincial de Los Ríos is a public entity with political, administrative and financial independence that is in charge of manifesting and preparing plans in order to guarantee the development of the Province and the country, it has trained and effective personnel, To carry out various assigned activities, it carries out processes aimed at achieving total satisfaction of the requirements and needs of users, as well as achieving its objectives and fulfilling as a public entity. In order to carry out this case study research, agreements, laws, regulations and regulations that currently exist have been taken into account, exposed by organizations aimed at convergence to the International Public Sector Accounting Standards. The IPSAS are designed for their application in financial entities in the Public Sector and contribute to adequate decision-making, improving the quality and reliability of financial reports and allowing comparability and understanding in the users who have access to this information. The Government of Los Ríos will have mandatory compliance with the presentation of the schemes defined by the Ministry of Economy and Finance applying the International Public Sector Accounting Standards and for this the financial area specifically the accounting unit will have to assume responsibility, that is why our The main problem is based on the execution of the application of this regulation and they will be in charge of the registration, classification and accounting. | es_ES |
| dc.description.abstract | El Gobierno Autónomo Descentralizado de la Provincial de Los Ríos es una entidad pública con independencia política, administrativa y financiera que se encarga de manifestar y elaborar planes con el fin de garantizar el desarrollo de la Provincia y del país, cuenta con personal capacitado y eficaz, para realizar diversas actividades asignadas, realiza procesos direccionados a la consecución de la satisfacción total de los requerimientos y necesidades de los usuarios, así como también lograr sus objetivos y cumplir como entidad pública. Para realizar dicha investigación de estudio de caso se ha tomado en cuenta acuerdos, leyes, reglamentos y normativas que existen en la actualidad expuestos por organismos dirigidos a la convergencia a las Normas Internacionales de Contabilidad Sector Público. Las NICSP están diseñadas para su aplicación en los estados financieros en las entidades del Sector Público y un aporte para la adecuada toma de decisiones, mejorando la calidad, fiabilidad de los reportes financieros y permitir la comparabilidad y comprensión en los usuarios que tienen acceso a esta información. El Gobierno de Los Ríos tendrá de cumplimiento obligatorio la presentación de los esquemas definidos por el Ministerio de Economía y Finanzas aplicando las Normas Internacionales de Contabilidad Sector Publico y para ello el área financiera específicamente la unidad de contabilidad tendrá que asumir la responsabilidad, por eso nuestro principal problema se basa en la ejecución de la aplicación de esta normativa y serán los encargados del registro, clasificación y contabilización. | es_ES |
| dc.format.extent | 22 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2020 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Base contable | es_ES |
| dc.subject | Políticas contables | es_ES |
| dc.subject | Mercado activo | es_ES |
| dc.subject | Activos | es_ES |
| dc.title | Convergencia de la normativa de contabilidad gubernamental a NICSP aplicados al GAD Provincial de los Ríos periodo 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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