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Contabilización de subvenciones estatales

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Contabilización de subvenciones estatales

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Subvenciones y reconocimiento

Created by

Paola Enriquez
Paola Enriquez
Ecuador

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Contabilización de subvenciones estatales
 

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Contabilización de subvenciones estatalesOnline version

Subvenciones y reconocimiento

by Paola Enriquez
1

Las del Estado se reconocen cuando existe plena certeza de su obtención y como resultado de su entrega se debe realizar la imputación contable adecuada . En contabilidad pública , el criterio de establece que las subvenciones deben registrarse como ingreso cuando se cumplen las para su , o como pasivo si aún no se ha obtenido . La imputación puede realizarse al resultado o directamente a la dotación de inversiones , según la norma aplicable . El objetivo es reflejar de forma fiel el impacto presupuestario y la utilización de los recursos .

 
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