Impact of the IPSASB in the Property, Plant and Equipment category in the Mayor's Office of Sutatausa in the period 2017 to 2018

In the preparation of this essay we want to capture the effects that the International Accounting Standards for the Public Sector have had on the Property, Plant and Equipment of the Municipality of Sutatausa, Municipality of Cundinamarca, with financial information during the transition period. from 2017 to 2018, the comparison between the regulations before and after the implementation of International Standards, the policy manual, the technical appraisal and the financial statements of the mayor's office in the property, plant and equipment category. The Mayoralty of Sutatausa is an entity in the normative framework of Government Entities issued through resolution 533 of 2015 and its results in the General Accounting Office of the Nation, the body responsible for carrying out all the entities of the public sector the convergence of International Standards and It contains bases, principles, agreements and rules for the preparation and presentation of Financial Statements with the aim of helping to control and regulate the exercise of activities, facilitate the making of financial and budgetary decisions to a general public due to its new interpretation.

• Autores: Molano Becerra, Sandra Yohanna
• Fecha de publicación: 2019
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/21305
• Acceso en línea: https://hdl.handle.net/10654/21305
• Palabra clave: HACIENDA PUBLICA; ADMINISTRACION PUBLICA; Properties, plant and equipment; International Accounting Standards for the Public Sector (IASPS); Resolution 533 of 2015; General Accounting Office of the Nation; Mayorship; Implementation; Convergence; Propiedades, planta y Equipo; Normas Internacionales de Contabilidad para el Sector Publico (NICSP); Resolución 533 de 2015; Contaduría General de la Nación; Alcaldía; Implementación; Convergencia
• License: Derechos Reservados - Universidad Militar Nueva Granada, 2018