Efectos de la Implementación del Marco Normativo Contable Internacional para Entidades de Gobierno en su componente de Propiedad, Planta y Equipo en la Escuela Superior de Administración Pública - ESAP.

Abstract

The national government on fulfilment of article 6 of law 1314 from 2009 issued officially the accounting normative frame for government organizations as a manner to guarantee that Accounting Normative frame for Government organizations as a manner to guarantee that accounting norms at the same economic section are consistent, homogeneous, compareble and with a structure based on international model, changing focus recognition, measurement, presentation and revelation of financial condition, turning up them in to a participating team process and responsibility of the whole organization. The current´s job I am is to identify effect on international accounting normative frame implementation over its components of property, building and equipment at the ESAP taking as starting point figures published on 31 December 2016. This investigation job allowed us for infer on the ESAP financial condition under international standard, won´t have a significant impact as already presented at closing operations of 2016.