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La Contabilidad Pública en América Latina y el Devengo en Ecuador

Listed author(s):
  • Jazmín Sánchez


    (Departamento de Investigación, Universidad Estatal de Milagro, Milagro, Ecuador)

  • David Pincay


    (Departamento Financiero, Universidad Estatal de Milagro, Milagro, Ecuador)

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    Por una parte, muchos países de Latinoamérica vienen aplicando la Contabilidad Pública bajo el Método de Acumulación o Devengo. Por otra, el Internacional Federation Of Accountants (IFAC), a través de la Junta de Normas Internacionales de Contabilidad para el Sector Público (ISPASB), busca armonizar la información contable y financiera de las entidades públicas a nivel mundial. ¿Cuál podría ser la relación entre la práctica actual de la Contabilidad Pública en los países de Latinoamérica y las normativas propuestas por IFAC? El estudio refleja la conceptualización y aplicación del devengado en diversos países y la situación contable que vive Ecuador en estos momentos. El devengado, como principio, ha diferenciado los registros contables entre el Sector Público No Financiero Ecuatoriano y el Sector Comercial Privado. Sin embargo, este modelo se ha ido integrando con el Sistema de Administración Financiera (ESIGEF). Esta integración supone el primer paso en el camino de integrarnos internacionalmente en el campo de Contabilidad Pública. Dicha integración permitiría realizar la rendición de cuentas de forma clara y transparente.

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    Article provided by Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis in its journal Analítika.

    Volume (Year): 6 (2013)
    Issue (Month): 2 (Diciembre)
    Pages: 19-29

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    Handle: RePEc:inp:inpana:v:6:y:2013:i:2:p:19-29
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    1. Noel Hepworth, 2003. "Preconditions for Successful Implementation of Accrual Accounting in Central Government," Public Money & Management, Chartered Institute of Public Finance and Accountancy, vol. 23(1), pages 37-44, 01.
    2. Noel Hepworth, 2003. "Preconditions for Successful Implementation of Accrual Accounting in Central Government," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 37-44, January.
    3. repec:idb:brikps:65138 is not listed on IDEAS
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