Homologación de políticas contables para consolidación de estados financieros del sector público

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dc.contributor.authorQuintero, D.P.
dc.contributor.authorMesa, G.S.
dc.date.accessioned2021-01-28T15:22:40Z
dc.date.available2021-01-28T15:22:40Z
dc.date.issued2019-01-01
dc.description.abstractIn the process of preparing the consolidated financial statements for the Public Sector, the approval of accounting policies between the controlling entity and its subsidiaries is required. Therefore, the objective of this article was to elaborate the process required for the homologation of the accounting policies for the elements of property, plant and equipment, investment properties and inventories and their accounting implications. To carry out this study, a qualitative descriptive investigation was used using a method, applied in science and practice, followed by an analysis and comparison of data. In conclusion, it was found that the selected companies use the same accounting policy for the elements of property, plant and equipment and inventories and therefore, it is not required to approve these items; however, for the element of investment properties, the approval of policies is required, which implies an increase or decrease in the profits of the controlled company. © Universidad del Zulia. All rights reserved.eng
dc.identifierhttps://eafit.fundanetsuite.com/Publicaciones/ProdCientif/PublicacionFrw.aspx?id=11990
dc.identifierhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85086912706&doi=10.37960%2fREVISTA.V24I2.31500&partnerID=40&md5=14225322a7a0f1f61bb00f5249b56215
dc.identifier.doi10.37960/REVISTA.V24I2.31500
dc.identifier.issn13159984
dc.identifier.otherSCOPUS;2-s2.0-85086912706
dc.identifier.urihttp://hdl.handle.net/10784/25348
dc.language.isospaeng
dc.publisherUniversidad del Zulia
dc.rightshttps://v2.sherpa.ac.uk/id/publication/issn/1315-9984
dc.sourceREV VENEZ GERENC
dc.subject.keywordfinancial policyeng
dc.subject.keywordinvestmenteng
dc.subject.keywordpolicy approacheng
dc.subject.keywordpublic sectoreng
dc.subject.keywordqualitative analysiseng
dc.subject.keywordsubsidy systemeng
dc.titleHomologación de políticas contables para consolidación de estados financieros del sector públicospa
dc.typeinfo:eu-repo/semantics/articleeng
dc.typearticleeng
dc.typeinfo:eu-repo/semantics/publishedVersioneng
dc.typepublishedVersioneng
dc.type.localArtículospa

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