Nicsp 17 propiedad planta y equipo: tratamiento contable en el sector público no financiero.

Abstract

The present research work is oriented towards building the accounting records and the due budgetary execution focused on long-term assets belonging to the public sector, whose goal is to know how the financial and budgetary accounting treatment of the asset category is carried out, taking into account account the International Accounting Standard directed to the public sector N ° 17 (NICSP 17) where in Ecuador it came into force from the year 2018 through a convergence plan, in order to develop public administrative processes with the greatest transparency and legitimacy in each process, facilitating in turn the understanding and interpretation of this regulation. The objective of this research is to identify the appropriate accounting treatment for the adoption of IPSAS 17 property, plant and equipment in the acquisition of medical equipment applied to the non-financial public sector. Whose methodological journey involves descriptive analysis through the use of bibliographic reviews, books, academic articles, accounting standards and other texts considered essential for the theoretical basis for this work. In addition, a practical case is presented where the accounting records of an entity belonging to the public sector are disclosed where an asset of property, plant and equipment is acquired, where the accounting information is transparent for its subsequent analysis and for its respective decision making. in public institutions.