Elaboración del inventario del parque automotor de la universidad de Pamplona donde se evidencie una descripción detallada de dichos activos, dando paso a la implementación de la NIC-SP 17.

Abstract

Nowadays the model of internationalization and economic opening has directed the governments in search of mechanisms that allow to handle in an opportune way the external information, is for such a reason that the IFAC (International Federation of Accountants) I seek with the emission of the NICSP to do a countable governmental homogeneous system and that it allows a full integration. For such a reason and bearing in mind that the governmental entities already are in period of obligatory preparation under the NIC-SP and stopping as contribution I have looked in a practical way for the convergence of the norm of Property plants And Equipment NIC-SP 17 applied to the park self-propelled of the University of Pamplona, in which it is possible to observe the changes that are had relating to the RCP (Regime of Accounting) On the other hand and like support to the raised previously, created an inventory of the equipment self-propelled, which is a fundamental base to determine the costs so in the initial as later recognition.