NICPS 17 propiedad, planta y equipo: impacto en el patrimonio del gobierno central.

Abstract

Several countries are implementing the International Accounting Standards for the Public Sector (IPSAS), under the guarantee that this promotes the quality of accounting information and improves transparency and accountability by the public administration. The present research work "IPSAS 17 PROPERTY, PLANT AND EQUIPMENT: IMPACT ON THE EQUITY OF THE CENTRAL GOVERNMENT", aims to analyze the impact of the Equity of the Central Government from the implementation of IPSAS 17 Property, Plant and Equipment of the Sector Non-Financial Public. As a methodology, the descriptive technique was used through bibliographic reviews, accounting regulations, books, scientific articles, among other texts considered important for the foundation of this work. Finally, a practical case was proposed where it is evident that at the time of recognizing a long-lived good or an asset, it also symbolizes an increase in equity, in such a way that recognizing and applying correctly would mean that the information is reasonable in the financial statements.