Impact of harmonization of international standard nicsp3, "Accounting policies, changes in accounting estimates and errors" in the system integrated financial information SIIF- nation

The Standard IPSAS 3, "Accounting Policies, Changes in Accounting Estimates and Errors" provides two methods of application according to the time of application, retrospectively and prospectively, the first will be applied to correct the change in estimate or error, or failing policy chang...

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Autores:

Espinosa Flórez, Leonardo

Tipo de recurso:

Fecha de publicación:

2014

Institución:

Universidad Militar Nueva Granada

Repositorio:

Repositorio UMNG

Idioma:

spa

OAI Identifier:

oai:repository.umng.edu.co:10654/12673

Acceso en línea:

https://hdl.handle.net/10654/12673

Palabra clave:

ADMINISTRACION PUBLICA - COLOMBIA
ADMINISTRACION FINANCIERA - COLOMBIA
International accounting standards for the public sector IPSAS 3
Integrated financial information system SIIF-Nation
Council of international accounting standards IPSASB public-sector
International federation of accountants-IFAC
Board-IASB international standards
Norma internacional de contabilidad para el sector publico NICSP 3
sistema integrado de información financiera SIIF-Nación
Consejo de normas internacionales de contabilidad del sector público-IPSASB
Federación internacional de contadores-IFAC
Consejo de normas internacionales-IASB

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