Operational Impact in the Convergence Process on IPSAS for Government Entities in Colombia

In Colombia, the General Accounting Office of the Nation undertook the project of convergence towards International Public Sector Accounting Standards (IPSAS) in Government Entities from 2018 as part of a strategy to strengthen competitiveness, governance, business development and economic growth, w...

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Autores:
Martínez Pardo, Kirtha Maitea
Tipo de recurso:
Fecha de publicación:
2017
Institución:
Universidad Militar Nueva Granada
Repositorio:
Repositorio UMNG
Idioma:
spa
OAI Identifier:
oai:repository.umng.edu.co:10654/16270
Acceso en línea:
https://hdl.handle.net/10654/16270
Palabra clave:
EMPRESAS ESTATALES
NORMAS INTERNACIONALES DE INFORMACION FINANCIERA (NIIF)
IPSAS (International Public Sector Accounting Standards)
CGN (General Accounting Office of the Nation)
Convergence
Implementation
Operational Impacts
Government Entities
NICSP (Normas Internacionales de Contabilidad para el Sector Público)
CGN (Contaduría General de la Nación)
Convergencia
Implementación
Impactos Operativos
Entidades de Gobierno
Rights
License
http://purl.org/coar/access_right/c_abf2