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173.713  Articles
1 of 17.372 pages  |  10  records  |  more records»
En el documento, se desarrolla una medición de la armonización formal entre el marco normativo aplicable a las entidades de Gobierno en Colombia y las International Public Sector Accounting Standards (IPSAS). Para tal fin, se emplea la metodolog... see more

Ante la inminente convergencia de la contabilidad pública hacia el modelo contable propuestopor el IFAC, es conveniente elaborar una investigación, sobre la base de una revisión bibliográfica,con el objetivo de examinar los aspectos clave conceptuales y n... see more

The changes due to the economic politics, especially the new configuration of the international economic relations, relations characterized by an intense and irreversible process of globalization, have conducted to the implementation of a unitary and unif... see more

O presente trabalho analisa os padrões de contabilidade aplicáveis ao setor público no que tange às propriedades, instalações e equipamentos normalizados pela IPSAS 17, e a adesão das orientações das NBCASP, bem como o processo de convergência da contabil... see more




La contabilidad aplicada al sector público en Colombia ha vivido cambios interesantes en los últimos 30 años, dando vuelcos que han perfeccionado el ejercicio contable en las entidades gubernamentales. Los criterios contables de reconocimiento, ... see more

The purpose of this study is to ascertain the impact of International Public Sector Accounting Standard (IPSAS) on reliability, credibility and integrity of financial reporting in State Government administration in Russia. The article provides the rationa... see more

1 of 17.372 pages  |  10  records  |  more records»