Diseño del manual de políticas contables de la E.S.E Hospital Local Cristian Moreno Pallares de Curumaní-Cesar, bajo el marco normativo de la resolución 414 de 08 de septiembre de 2014.

Abstract

With the practices carried out at the ESE local hospital Cristian Moreno Pallares de Curumaní, it could be observed that this lacked a manual of accounting policies, and that as we know today, our system is very changeable in terms of regulations, that is why , that in this degree work is going to make the design of the accounting policies manual under the new regulatory framework of resolution 414 of September 8, 2014 of the General Accounting Office of the Nation which is adapted to the search terms of public domain and that is governed by the characteristics of companies that do not quote in the stock market, and that do not capture or manage savings from the public and also have as a reference the International Financial Reporting Standards (IFRS), issued by the Board of International Accounting Standards - International Accounting Standards Board (IASB); and that it privileges uniform recognition, measurement, disclosure and presentation criteria, and that it homogenizes accounting policies.