KEY ELEMENTS OF THE INTERNATIONAL ACCOUNTING STANDARDS FOR THE PUBLIC SECTOR TO BE CONSIDERED BY THE ACTORS AND THE GOVERNMENT ACCOUNTING SYSTEM

被引：0

作者：

Rosa Luciani-Toro, Laura ^{[1
]}

Zerpa de Hurtado, Sadcidi ^{[2
]}

Andres Castellanos-Sanchez, Heiberg ^{[3
]}

机构：

[1] Univ Metropolitana Ecuador UMET, Sede Machala, Guayaquil, Ecuador

[2] Univ Los Andes, Dept Econ, Fac Ciencias Econ & Sociales, Merida, Venezuela

[3] Univ Los Andes, Dept Contabilidad & Finanzas, Escuela Adm & Contaduria Publ, Fac Ciencias Econ & Sociales, Merida, Venezuela

来源：

VISION GERENCIAL | 2019年 / 18卷 / 02期

关键词：

International Federation of Accountants; Council of International Standards of Accounting of the Public Sector;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

In order to build an overview of the challenges that actors and the government accounting system must address, a descriptive and systematic study was developed by means of theoretical definitions, laws, rules and regulations, about the generalities of the accounting system Government and its connection with the future application of the International Accounting Standards for the Public Sector (IPSASB, 2017). The geographic scope of the study was limited to Venezuela. In order to do this, the concept of the accounting construct and its importance as an instrument of public management was presented. Subsequently, the hierarchy of the actors and the accounting system that integrates all the accounting and financial information is systematized and defined. Finally, the preponderant elements that should be considered for the final adoption of the IPSAS are prioritized the year 2017.

引用

页码：274 / 289

页数：16

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