Incidencia de NICSP 17 “propiedades, planta y equipo” en la información financiera de Municipalidad Distrital de Parcoy, año 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación estuvo enfocado en determinar la incidencia de la Norma Internacional de Contabilidad para el Sector Público 17 – NICSP 17- “Propiedades, Planta y Equipo” en la información financiera de Municipalidad Distrital de Parcoy, durante el año 2022. El estudio se basó en el diseño no experimental – transversal, pues las variables no fueron manipuladas y la investigación giró en torno a un lapso de tiempo específico; se empleó los métodos descriptivo y deductivo; así como, el muestreo no probabilístico, para lo cual, se tomó en cuenta el criterio y juicio del investigador. Las técnicas utilizadas son el análisis documental y la encuesta, siendo el instrumento: el cuestionario, el cual fue aplicado a colaboradores de las distintas áreas de la entidad; los datos obtenidos durante el desarrollo de los objetivos fueron procesados y tabulados por medio del software aplicativo MS Excel; además se revisó y analizó la documentación e información obtenida a través de la investigación; así como, la proporcionada por la Municipalidad, logrando advertir operaciones o situaciones, las cuales ameritan ser sinceradas o ajustadas de acuerdo a lo establecido en NICSP 17. Luego de efectuado el trabajo de investigación, se concluyó que la Norma Internacional de Contabilidad para el Sector Público 17 – NICSP 17- “Propiedades, Planta y Equipo” incide de manera positiva en la información financiera de Municipalidad Distrital de Parcoy.
ABSTRACT The present research work was focused on determining the incidence of the International Accounting Standard for the Public Sector 17 – IPSAS 17- “Property, Plant and Equipment” in the financial information of the District Municipality of Parcoy, during the year 2022. The study It was based on the non-experimental – transversal design, since the variables were not manipulated and the research revolved around a specific period of time; descriptive and deductive methods were used; as well as non-probabilistic sampling, for which the researcher's criteria and judgment were taken into account. The techniques used are documentary analysis and the survey, the instrument being: the questionnaire, which was applied to collaborators from the different areas of the entity; the data obtained during the development of the objectives were processed and tabulated using the MS Excel application software; in addition, the documentation and information obtained through the investigation was reviewed and analyzed; as well as, that provided by the Municipality, managing to notice operations or situations, which deserve to be honest or adjusted in accordance with the provisions of IPSAS 17. After carrying out the research work, it was concluded that the International Accounting Standard for the Sector Public 17 – IPSAS 17- “Property, Plant and Equipment” has a positive impact on the financial information of the District Municipality of Parcoy.
ABSTRACT The present research work was focused on determining the incidence of the International Accounting Standard for the Public Sector 17 – IPSAS 17- “Property, Plant and Equipment” in the financial information of the District Municipality of Parcoy, during the year 2022. The study It was based on the non-experimental – transversal design, since the variables were not manipulated and the research revolved around a specific period of time; descriptive and deductive methods were used; as well as non-probabilistic sampling, for which the researcher's criteria and judgment were taken into account. The techniques used are documentary analysis and the survey, the instrument being: the questionnaire, which was applied to collaborators from the different areas of the entity; the data obtained during the development of the objectives were processed and tabulated using the MS Excel application software; in addition, the documentation and information obtained through the investigation was reviewed and analyzed; as well as, that provided by the Municipality, managing to notice operations or situations, which deserve to be honest or adjusted in accordance with the provisions of IPSAS 17. After carrying out the research work, it was concluded that the International Accounting Standard for the Sector Public 17 – IPSAS 17- “Property, Plant and Equipment” has a positive impact on the financial information of the District Municipality of Parcoy.
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Keywords
Información financiera, Activo fijo