Accounting international regulations to public sector as a management integral tool

Colombia has the need to generate elements that allow the management and assurance of financial reporting of public enterprises, responding to the expectations of citizens and the economic and financial global environment, therefore the International Accounting Standards are developed arises for the...

Full description

Autores:
Galvis Sierra, Jhenny Lizeth
Tipo de recurso:
Fecha de publicación:
2016
Institución:
Universidad Militar Nueva Granada
Repositorio:
Repositorio UMNG
Idioma:
spa
OAI Identifier:
oai:repository.umng.edu.co:10654/14852
Acceso en línea:
https://hdl.handle.net/10654/14852
Palabra clave:
CONTABILIDAD - NORMAS
CONTABILIDAD - SECTOR PUBLICO
ADMINISTRACION PUBLICA
CONVERGENCIA
Normas Internacionales de Contabilidad para el Sector Público- NICSP
implementación
convergencia
adopción
Normas Internacionales de Información Financiera – NIIF
Contaduría General de la Nación – CGN
Régimen de Contabilidad Pública
IASC - International Accounting Standards Committee
IASB - International Accounting Standards Board
IPSASB - International Public Sector Accounting Standards Board
The International Federation of Accountants - IFAC
Rights
License
http://purl.org/coar/access_right/c_abf2