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Conceptos clave de contabilidad pública

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Conceptos clave de contabilidad pública

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Conceptos clave de contabilidad pública

Created by

claudia La Riva
claudia La Riva
Peru

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Conceptos clave de contabilidad pública
 

Conceptos clave de contabilidad públicaOnline version

Conceptos clave de contabilidad pública

by claudia La Riva
1

La oportunidad implica reconocer y presentar transacciones en el momento adecuado.

2

La Uniformidad evita la comparabilidad entre distintos periodos.

3

La Uniformidad facilita la comparabilidad de la información financiera.

4

La fiabilidad garantiza que la información financiera representa fielmente la gestión pública.

5

La fiabilidad garantiza la ausencia total de errores significativos en la información financiera.

6

El devengo contable registra las transacciones cuando ocurren y no cuando se cobran o pagan.

7

El devengo contable registra las transacciones cuando se cobra o paga, no cuando ocurren.

8

La oportunidad se refiere únicamente a la presentación externa de los estados financieros, no a su reconocimiento.

9

La transparencia promueve la confianza pública mediante el cumplimiento de las disposiciones del Sistema Nacional de Contabilidad.

10

La transparencia consiste en ocultar información para proteger a la entidad.

11

El Consejo Normativo de Contabilidad es un órgano colegiado adscrito al Ministerio de Economía y Finanzas (MEF)

12

La Dirección General de Contabilidad Pública es el órgano de línea del Ministerio rector del Sistema Nacional de Contabilidad

13

Las oficinas de Contabilidad se encargan de instrumentar y operar las políticas, normas, sistemas y procedimientos

14

Uno de los principios del Sistema Nacional de Contabilidad es Aprobar la composición de la estructura de la Cuenta General de la República, de acuerdo a los estándares internacionales vigentes

 
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