masterThesis
Análisis de la convergencia de las Normas de Contabilidad Gubernamental a NICSP en una entidad del sector público no financiero
Fecha
2021Autor
Inga Guamán, María Caridad
Pangol Pérez, Luis Miguel
Institución
Resumen
The implementation of IPSAS provides the recognition, measurement, presentation and knowledge of the economic facts of public entities. This research aims to analyze the convergence of Government Accounting Standards to IPSAS based on what is established by the regulatory body of public finances.