Theoretical Approach to Differences in the Criteria for Recognition, Measurement and Disclosure of the New Public Accounting Regime

Authors

  • Leidy Katerine Rojas Molina Corporación Unificada Nacional de Educación Superior - CUN.

Keywords:

IPSAS, measurement, recognition, disclosure

Abstract

In the last 30 years in Colombia the accounting applied to the public sector has experienced changes that had improve the accounting in government agencies, the accounting criteria of measurement, recognition and disclosure applied in Colombia during the years of existence of this, form an important focus of study is analyzed in this research, considering the importance acquired by the entry into force of international financial reporting standards applied to public sector entities (IPSAS), compared with the RCP, issued in the year 2007. The methodology used in this study is descriptive with a qualitative approach, which allows us to determine the main changes in the new regime of public accounting.

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Author Biography

  • Leidy Katerine Rojas Molina, Corporación Unificada Nacional de Educación Superior - CUN.

    Magíster en Contabilidad y Finanzas por la Universidad Nacional de Colombia. Contadora Pública por la Universidad Central de Colombia. Docente investigadora en el Programa de Contaduría Pública de la Corporación Unificada Nacional de educación  Superior CUN.

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Published

20-11-2017

Issue

Vol. 12 No. 23 (2017)

Section

Governmental Accounting

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Theoretical Approach to Differences in the Criteria for Recognition, Measurement and Disclosure of the New Public Accounting Regime. (2017). Contabilidad Y Negocios, 12(23), 38-51. https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/19348