Impacto de la implementación de las normas internacionales de contabilidad del sector público en el portafolio de inversiones de la Corporación Autónoma Regional del Valle del Cauca-CVC

Abstract

This work is based on the obligation of state companies to present their financial statements under International information standards, the deadline to submit the initial statements adjusted to the standard is January 1, 2018, which leads to the Corporation Regional Autonomous Region of Valle del Cauca - CVC is developing the implementation plan for these regulations. Currently the Regional Autonomous Corporation of Valle del Cauca - CVC, is in the process of convergence towards International Accounting Standards of the Public Sector - NICSP and through this work the impact of the application on the investment portfolio of liquidity management was analyzed that it owns, this item being the most representative of the entity's assets, with which the future economic benefits are generated. In the development of the work, policies were defined, investments were classified, differences were compared between the previous norm of the public accounting regime and the norms under the International Financial Reporting Standards.