NICSP 17 propiedad planta y equipo registro contable y ajustes en el GAD parroquial rural de Ayapamba año 2022.

Abstract

Ecuador proceeded to carry out the convergence of the national government accounting regulations, towards the International Public Sector Accounting Standards (IPSAS), which were adopted in January 2020 and are used to keep an adequate and controlled record of those monetary activities in public institutions. The general objective is to implement IPSAS 17, Property, Plant and Equipment in the proper treatment of accounting records and adjustments for the acquisition of long-term assets of the Ayapamba Rural Parish GAD. The methodology is deductive in nature with a qualitative approach based on bibliographical research through books, scientific articles and web page sources, which allow knowing the legal basis of the norm, objective, scope, recognition and measurement of long-term assets. duration. It is concluded that the financial event was recorded in the integrated general journal, placing as the first entry the commitment and the accrual principle set out in IPSAS 17 Property, Plant and Equipment and that it is related to the budget document, thus granting transparency in the accounting record for later decision-making.