Analysis of Public Sector Accounting Techniques

ISBN-13: 9786204822419 / Angielski / Miękka / 52 str.

Yenny de Jesús Moreno Salazar; Verónica Cecilia Cabrera González; Rosa Beatriz Calle Oleas

Opis

This book deals with the management of the Public Administration, to optimize the levels of efficiency and effectiveness in the use of the resources of the institutions in the management of the budget of the entities and agencies of the non-financial public sector. Regarding the International Public Sector Accounting Standards (IPSAS), the application at the Latin American and Caribbean level and specifically in Ecuador will implement these standards through the use of the Organic Code of Public Finance Planning COPLAFIP, through the requirements established by the Ministry of Economy and Finance, to the Decentralized Autonomous Governments (GADs); public companies among others. Likewise, compliance with the management of internal control in the public sector through governmental accounting and auditing standards will allow for transparency, ethics, credibility, reasonableness of financial statements, and budget execution of public sector entities.

O autorze

Moreno Salazar, Yenny de Jesús1. Master's Degree in Accounting and Financial Management. Director of the Master's Program in Accounting and Finance. Professor at the National University of Loja.2. Master in Finance. Professor of the National University of Loja.3. Master in Accounting and Financial Management. Professor of the National University of Loja.