Actualización normativa del Manual de Políticas contables bajo NIIF según la resolución 425 de 2019, y la CGR en la Alcaldía de Toledo Norte de Santander, dependencia Secretaria de Hacienda Municipal.

Abstract

This work is carried out in order to learn, analyze and execute the different areas of accounting in the Mayor's Office of Toledo Norte de Santander and acquire new knowledge for my accounting profession in this way it is possible to evaluate, know and update the policy manual. Accountants of this entity in the identification, classification, registration and incorporation of the financial statements. This accounting policy manual was developed under the new regulatory technical framework for government entities issued by resolution 533 of October 8, 2015 by the nation's general accounting office. In turn, this new framework is based on the International Accounting Policies for the Public Sector issued by the International Federation of Accountants (IFAC), sections of the Authorized Translation of the Handbook of International Public Sector Accounting Pronouncements, 2014 Edition of the Standards Council International Accounting Standards for the Public Sector (IPSASB), which were published by the International Federation of Accountants (IFAC) in April 2015, with the aim of providing accurate and suitable information for users of general information who use it in response to their needs. Particular interests. Such as: Investors, lenders, creditors, national and territorial governments, managers, control bodies, employees, the state, suppliers, customers, financial entities, control and surveillance authorities and other interested users; generating in due essence the transparency and reliability of the information.