dc.contributor | Coronel Rivera, René Patricio | |
dc.creator | Inga Guamán, María Caridad | |
dc.creator | Pangol Pérez, Luis Miguel | |
dc.date.accessioned | 2021-06-22T21:13:31Z | |
dc.date.accessioned | 2022-10-20T18:30:09Z | |
dc.date.available | 2021-06-22T21:13:31Z | |
dc.date.available | 2022-10-20T18:30:09Z | |
dc.date.created | 2021-06-22T21:13:31Z | |
dc.date.issued | 2021 | |
dc.identifier | http://dspace.ups.edu.ec/handle/123456789/20355 | |
dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/4578687 | |
dc.description.abstract | 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. | |
dc.language | spa | |
dc.rights | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | |
dc.rights | openAccess | |
dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | |
dc.subject | CONTABILIDAD | |
dc.subject | HACIENDA PÚBLICA - CONTABILIDAD - NORMAS | |
dc.subject | ESTADOS FINANCIEROS - NORMAS | |
dc.subject | CONVERGENCIA | |
dc.subject | NORMAS INTERNACIONALES DE CONTABILIDAD PARA EL SECTOR PÚBLICO | |
dc.subject | DEVENGO | |
dc.title | Análisis de la convergencia de las Normas de Contabilidad Gubernamental a NICSP en una entidad del sector público no financiero | |
dc.type | masterThesis | |