Impact of international accounting standards in public financial management: the case of the application of IPSAS 1 and IPSAS 24 at the Municipal Institute of Culture and Tourism of Cajica
Due to its public nature, the Municipal Institute of Culture and Tourism of Cajicá -IMCTC is obligatory to comply with the implementation of the International Public Sector Accounting Standards (IPSAS), in accordance with the regulations and guidelines established for this purpose Accounts of the Na...
- Autores:
-
Villamil Villamil, Azucena
- Tipo de recurso:
- Fecha de publicación:
- 2017
- Institución:
- Universidad Militar Nueva Granada
- Repositorio:
- Repositorio UMNG
- Idioma:
- spa
- OAI Identifier:
- oai:repository.umng.edu.co:10654/16421
- Acceso en línea:
- https://hdl.handle.net/10654/16421
- Palabra clave:
- ESTADOS FINANCIEROS
GESTION FINANCIERA
INSTITUTO MUNICIPAL DE CULTURA Y TURISMO DE CAJICA - ESTADOS FINANCIEROS
financial statements
implementation
international public sector accounting standards (IPSAS) National Accounts
IPSAS 1 and IPSAS 24
municipal Institute of Culture and Tourism
public sector
Contaduría General de la Nación
estados financieros
implementación
Instituto municipal de cultura y turismo
normas internacionales de contabilidad del sector público (NICSP)
NICSP 1 y la NICSP 24
sector público
- Rights
- License
- http://purl.org/coar/access_right/c_abf2