Abstract:
En el desarrollo de esta lectura se realizará una amplia explicación al
proceso de la contabilidad del sector público, y su normativa presupuestaria la cual debe estar estrictamente de la mano con la contabilidad, lo que ha obligado al gobierno a implementar las NICSP, lo que se ha convertido en un largo proceso que pareciera que aun no inicia. Pero de igual forma se Costa Rica, se ha preparado de manera teórica que le permite transferir sus conocimientos a todo el aparato estatal donde se han encontrado marcos normativos regulatorios de deben coincidir con las NICSP.
Description:
In the development of this reading, a broad explanation will be made of the accounting process of the public sector, and its budget regulations, which must be strictly hand in hand with accounting, which has forced the government to implement IPSAS, which is It has become a long process that seems to have not started yet. But in the same way as Costa Rica, it has been prepared in a theoretical way that allows it to transfer its knowledge to the entire state apparatus where regulatory frameworks have been found that must coincide with IPSAS.
