Convergencia de la normativa de contabilidad gubernamental, hacia las normas internacionales de contabilidad del sector público: caso Gobernación del Azuay

Abstract

The main objective of this article is to analyze the convergence of government accounting standards towards IPSAS 33 First Time Adoption of accrual basis International Public Sector Accounting Standards, which analyzes the main policies and adjustments for adoption, in order to improve the accounting and financial management of the Government of Azuay. The research is a documentary descriptive type, since it allows to analyzes the accounting- financial processes of the activities and operations to offer an integral service to the population Azuaya. The results obtained in the research of the application of IPSAS 33 consists of the application of reclassification adjustments for the convergence, also the revaluation of the goods properties and finally the implementation of accounting politicians with the purpose of improving the effectiveness, efficiency and economy of the accounting – financial operations, by means ofthe new platform of financial transaction denominated SINAFIP, implemented by the Ministry of Economy and Finances. It helps to generate financial information under international standards that will allow to obtain real and reliable information for the taking of institutionaldecisions.