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 Nation. Thus, this project seeks to provide an overview of the current status of the presentation of the Financial Statements, as well as the presentation of budgetary information carried out by the IMCTC, in order to analyze the effects of the implementation of IPSAS Within the Entity. In fact, the development of this project intends to analyze the functionality of the application of the International Public Sector Accounting Standards, specifically, IPSAS 1 and IPSAS 24 in the IMCTC budget management.

• Autores: Villamil Villamil, Azucena
• 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
• License: http://purl.org/coar/access_right/c_abf2