Análisis sobre el proceso de adquisición, reconocimiento, mantenimiento, control, revalorización y baja de los activos clasificados como propiedad, planta y equipo del Gobierno Autónomo Descentralizado del cantón Gualaceo, y su impacto en los estados financieros en la aplicación del Acuerdo Ministerial 0067 sobre Principios y Normas Técnicas de Contabilidad Gubernamental en el período 2016

Abstract

The integrating project that was carried out arises from the need to obtain reliable information in the financial statements of the Autonomous Decentralized Government of Gualaceo with respect to long-term assets. In which it seeks to verify compliance with the stages of acquisition, reception, registration, maintenance, control and lowering of long-term assets, so that they are consistent with current legislation for this two types of research was used, descriptive and explanatory research, quantitative research techniques were also applied by the vertical analysis of financial statements, calculating indicators based on the statements of financial position, statement and budget execution; in addition to qualitative techniques through interviews and visits to the entity. When analyzing long-term assets throughout their life cycle within the organization, it was evident that the organization lacks effective management of fixed assets, so that they do not allow you to present reliable financial statements, besides the projects not they are registered in accordance with Ministerial Agreement 0067, updated in April 2016.