Analysis of the process of transition to the new framework for the application of the international public sector accounting standar in the Ministerio de Defensa Nacional of Colombia, in the period 2017 and 2018
In 2009, the participation of the Colombian State in the process of drafting international accounting and financial reporting standards was introduced, and the process of modernizing public accounting regulations began over time. La Contaduría General de la Nación CGN developed the process for the c...
- Autores:
-
Segura Garzon, Yeraldin Lorena
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2020
- Institución:
- Universidad Militar Nueva Granada
- Repositorio:
- Repositorio UMNG
- Idioma:
- spa
- OAI Identifier:
- oai:repository.umng.edu.co:10654/37180
- Acceso en línea:
- https://hdl.handle.net/10654/37180
- Palabra clave:
- CONTABILIDAD - NORMAS
ADMINISTRACION PUBLICA
Nuevo Marco Normativo
Ministerio de Defensa Nacional
NICSP
Estado de Situación Financiera
Impactos por Transición
New regulatory framework
State of Financial Situation
Transition Impacts
- Rights
- openAccess
- License
- http://creativecommons.org/licenses/by-nc-nd/4.0/
| Summary: | In 2009, the participation of the Colombian State in the process of drafting international accounting and financial reporting standards was introduced, and the process of modernizing public accounting regulations began over time. La Contaduría General de la Nación CGN developed the process for the change to International Standards of Public Accounting, issuing instructions in order that all public entities carry out the process in a correct and uniform way, also classified them into three major groups for the application of international standards. El Ministerio de Defensa Nacional MDN classified himself in the group of governmental entities, therefore his process of convergence to the new normative framework was carried out according to Resolution 533 of 2015 and the instructive 002 of 2015, normativity issued by the CGN; this process in the defence sector was led by the Finance Directorate of the MDN, who developed different trainings with the aim of carrying out the dissemination of the new regulations issued, also issued working policies that would be developed to achieve convergence, thereby ensuring that financial information was reasonable, achieving in 2018 to present the first Financial Statements under the parameters of the International Public Accounting Standards. |
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