@TECHREPORT{Ram,
author = { - Ramírez Barón, Sandra Viviana}
year = 2018
title = {Implementación de las Normas Internacionales de Contabilidad NICSP en las Universidades Públicas de Colombia.}
abstract = {The International Federation of Accountants (IFAC) as world organization for the accounting profession which function is to contribute to the production, adoption and application of high quality of international policies and guidelines, has created the International Public Sector Accounting Standards Board (IPSASB), which is an institution that develops the International Accounting Standards Board (IASB / NICSP), and establishes the requirements for the financial information of the governments and other public sector organizations. At a national level, the general accounting department, is what normalizes and regulates the adoption and application of the requirements of the NICSP/ IASB, it improves the accountability and transparency of the financial reports, which is the reason why in Colombia was established the resolution 533/2015 regarding to the policies for the recognition, measurement and disclosure of financial instruments of the regulatory framework for government bodies, whereby is established the timetable with necessary observance of the adoption process of the international standards that these bodies must follow. The subject matter public universities are on the application stage of the standard, conditioned for the resolution 693/2016.}
institution = {UPTC, Universidad Pedagógica y Tecnológica de Colombia}