Análisis de coincidencia de contabilidad gubernamental con la implementación de NICPS en el patrimonio del gobierno central en GAD EL Guabo.

Abstract

The International Public Sector Accounting Standards (IPSAS), came into force as of January 2020 in Ecuador, and are important because they issue requirements to public sector entities for the preparation of financial reports. This work aims to analyze the coincidence of the Government accounting with the implementation of the International Public Sector Accounting Standards in the patrimony of the Central Government applied in the Decentralized Autonomous Government of the Canton el Guabo, belonging to the province of El Oro. This research was carried out through a project made up of a group of graduates of the Technical University of Machala between December 2020 and April 2021. In which a survey was applied among the officials of the GAD of the El Guabo canton and in this way to know the criteria of the governing body in connection with the development of the IPSAS implementation schedule. As a consequence, they point out setbacks that the Decentralized Autonomous Government of El Guabo Canton has to face, to adapt to the requirement of coincidence with International Regulations, which is a serious impediment to its development.