Análisis del impacto contable y tributario al realizar la conversión a las normas internacionales de contabilidad al sector público (NICSP), en los estados financieros de la Empresa Pública Municipal de Movilidad, Tránsito y Transporte - EMOV EP

Abstract

The International Public Sector Accounting Standards (IPSAS) are principles that establish the accounting of financial information to be presented in the Financial Statements for public use for a responsible and transparent management that seeks economic stability for the nation. The Empresa Municipal de Movilidad, Tránsito y Transporte EMOV EP, as a state entity is governed by defined accounting principles, complying with tax regulations and generating local economic movement. As of Fiscal Year 2019, the EMOV EP must register its financial information under the IPSAS regulations, as indicated by the transitional provisions of Agreement 067 issued by the Ministry of Finance. Conduct the conversion to the IPSAS, will allow to analyze its application, accounting and tax impact, determine results, providing information to improve or implement processes and controls, being very useful in decision making.