Análisis de la implementación de la Norma Internacional de Contabilidad del Sector Público 17, propiedades, planta y equipo en la Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca, EMOV EP

Abstract

The International Public Sector Accounting Standards (IPSAS) are a set of regulations that help in the economic event´s record, such as the elaboration of structured financial statements with information that meets with the qualitative characteristics of financial information. In particular, with comparability, since it will facilitate the analysis and comparison with any public entity worldwide financial statements. In Ecuador, the Ministry of Finance stablished the mandatory application of IPSAS public entities, since 2020. The current project had a main object the impact analysis of the IPSAS implementation of EMOV EP company, for which qualitative methodologies are used such as interviews and the knowledge of standard, and quantitative methodology that relates to the information provided by the public company, this analysis helped encounter differences between different types of regulations in which adjustments were made in the financial statements when the IPSAS 17 were applied