Nicsp 17 propiedad, planta y equipo y la aplicación presupuestaria del gasto en el Gobierno Autónomo Descentralizado municipal de Machala.

Abstract

The International Public Sector Accounting Standards were issued internationally by the International Public Sector Accounting Standards Council, which were adopted by Ecuador in January 2020, with the purpose of harmonizing the accounting processes of the entities, being important to recognize that the regulations are constantly updated in order to present timely and truthful information on economic activities, therefore, the general objective is to identify the accounting record of the economic fact regarding the acquisition of a vehicle for the transfer of public works personnel in productive activities, through the application of current legal regulations, for the preparation of economic and financial information of non-financial public sector entities. The methodology used was the deductive method, with a qualitative approach, being an investigation with an explanatory design, which allowed the development of the cited case, the bibliographic modality was used as a research technique to search for information. It is concluded that, in the integrated general journal, a type of financial movement was applied, recording in the first accounting entry the commitment and the accrual principle established in NICPS 17 Property, Plant and Equipment and Government Regulations.