Análisis del impacto económico en la adopción de la NICSP 17, en la maquinaria y equipo de la alcaldía del municipio de Santiago de Cali

Abstract

The objective of this research is to analyze the impact on the adoption of the NICSP No 17 in the machinery and equipment of the Mayor's Office of the municipality of Santiago de Cali, for the development of this investigation was used financial information provided by the Office of the Accounting Office of the municipality where it was inquired about international standards, its definition, characteristics, applicability and how the adoption process was carried out in the Entity. This change in regulations had impacts at the level of disclosures, records, measurements, presentation of financial statements, and improved accountability, so that the financial and accounting information of the public sector is uniform and comparable to the control agencies. The development of this project arises primarily from the need for analysis of IPSAS 17, to determine if it complies with the accounting policies of property plant and equipment of the Mayor's Office of the municipality of Santiago de Cali and evaluating whether an appropriate procedure is carried out for measuring the useful life, depreciation, and deterioration of machinery and equipment used for infrastructure projects. In Colombia, these rules are applied in accordance with what is established by the International Federation of Accountants IFAC, which is the issuer of the IPSAS and the regulations issued by the General Accounting Office of the CGN Nation as a National Agency, which has the responsibility to carry out the convergence of the Norms through the faculty that assigned the Political Constitution and the law 298 of 1.996 to the General Accountant of the Nation.