La Nicsp 25 y su incidencia en el rol de pago aplicado en el gobierno autónomo descentralizado parroquia "El Retiro".

Abstract

The International Public Sector Accounting Standard (IPSAS) 25 is a guideline based on IAS 19 Employee Benefits, which provides guidelines for the accounting and disclosure of benefits for public servants. This study aims to analyze the impact of the application of IPSAS 25 in the preparation and accounting of remunerations of the non-financial public sector, in which it was applied as a practical example in a public institution, the Autonomous Decentralized Government of the parish. "Retirement". In Ecuador, the adoption of IPSAS began in 2018 through a convergence plan, fulfilling its activities through a roadmap. These regulations were analyzed by the National Public Finance System and other entities of the public sector that intervene in said process, in which IPSAS 25 stands out, which is within the substantial gaps category, which is why it will be implemented in the country from the year 2022. As the standard is being implemented, this research was considered non-experimental, the research method used was inductive with a qualitative and descriptive approach through the review of reliable documents. The research concludes that social benefits are applicable within Ecuadorian regulations, in addition, they govern those public servants and workers have the right to receive them, which is why they comply with part of IPSAS 25 even if they are not implemented.