Aplicación nicsp 17 propiedad planta y equipo para ajuste en presentación de estados financieros del Gobierno Autónomo Parroquial El Retiro.

Abstract

Organizations are always in search of having timely accounting records, based on current regulations, in the case of public companies there are International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) that are within the accounting activities of most countries in the world, for its application within companies, businesses and enterprises. However, in the public sector, the International Public Sector Accounting Standards (IPSAS) are present for the adequate recording of the financial activities of these institutions. The general objective is to elaborate the process for the application of IPSAS 17 Property, Plant and Equipment for adjustment in the presentation of financial statements of the El Retiro Parish Autonomous Government. The methodological tour was given through the application of descriptive research through the bibliographic technique, accessing books, scientific articles, accounting standards, to develop a practical exercise on the registration of the Property, Plant and Equipment account of an institution of the public sector, making known the mechanisms applied and that are related to budget items, complying with the corresponding record for subsequent decision-making, in which the transparency of accounting activities in public entities is privileged.