NICSP 17 propiedad, planta, equipo y su incidencia en la contabilización de equipos médicos del cuerpo de bomberos de Balsas.

Abstract

The International Accounting Standards of the public sector were adopted in Ecuador at the end of 2019 and its mandatory nature will be effective from 2020, this with the purpose of improving the processes of administration of Public Finances and that there is greater transparency and legality in each one of these processes, thus achieving greater control and responsibility of government institutions in the management of operations financed with public resources, in addition to this, some conceptualizations and procedures are also broken down on how to recognize certain items, the way to execute their accounting and the presentation formats in which all the economic information of the institutions will be condensed. However, its recent applicability can generate certain errors at the beginning, due to the lack of knowledge of the application of certain guidelines that are contemplated in these regulations, it must be taken into consideration that the accounting that is applied in the institutions of the private sector is very different from the accounting of the institutions of the non-financial public sector, for this reason accounting knowledge must be constantly fed back to keep accounting correctly. That is why the present investigation aims to identify the accounting treatment of the acquisition of medical equipment from the Municipal Fire Department of Balsas through the application of IPSAS 17 Property, Plant and Equipment, to obtain accurate economic and financial information. and timely. The methodology used corresponds to the use of the descriptive and inductive method.