Creation of the Financial Status and Individual Income Statement structures, for the generation of the financial statement reports under IPSAS, in the SIIF Nation

This essay will require the need that the Colombian state had to implement the IFRSS, why the country is forced to take on this new challenge derived from globalization and how this triggers the accounting and budgetary software of public entities develops a new way of presenting financial statements for all public sector entities. The legal regulations that established the adoption of international accounting standards, and the general changes in the presentation of the financial statements in comparison with the old regulations that governed. Finally, we show how to create the structures for the financial situation and the income statement in the SIIF Nation system, the aspects that the accountant can handle with greater versatility, in order to present the financial information under the international standard. This includes a guide in images of how the structure document for the financial situation and the income statement is created, verified, modified, approved and disapproved, all of the above is based on the SIIF Nation system with the new convergence adopted from the parameters of the General Accounting Office of the Nation. Resulting in a practical guide for accountants, how to properly fill out, develop and obtain the correct creation of the structures used to generate the new financial statements under international standards for the public sector.

• Autores: Gómez Alejo, Jhon Alberto
• Fecha de publicación: 2019
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/35862
• Acceso en línea: https://hdl.handle.net/10654/35862
• Palabra clave: CONTABILIDAD - SISTEMAS DE INFORMACION EN ADMINISTRACION; ESTADOS FINANCIEROS; GLOBALIZACION; IFRSS; globalization; SIIF Nación; Presentation; Convergence; general changes; NIIFSP; Globalización; SIIF Nación; Presentación; Convergencia; Cambios generales
• License: Derechos Reservados - Universidad Militar Nueva Granada, 2019