Technical Notes and Manuals Volume 2009 Issue 002: Transición a la contabilidad en base de devengo (2012)

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Transición a la contabilidad en base de devengo

Author:

Abdul Khan

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Stephen Mayes

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Series:: Technical Notes and Manuals

Volume/Issue:: Volume 2009: Issue 002

Language:: Spanish

Publication Date:: 11 May 2012

DOI:: https://doi.org/10.5089/9781475504385.005

ISBN:: 9781475504385

ISSN:: 2790-4075

Pages:: 23

Keywords:: TNM; government; country; accounting system; report government liability; government balance sheets

Legal-disclaimer:: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Series:: Technical Notes and Manuals

Volume/Issue:: Volume 2009: Issue 002

Language:: Spanish

Publication Date:: 11 May 2012

DOI:: https://doi.org/10.5089/9781475504385.005

ISBN:: 9781475504385

ISSN:: 2790-4075

Pages:: 23

Keywords:: TNM; government; country; accounting system; report government liability; government balance sheets

Legal-disclaimer:: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

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Este número de la serie de notas técnicas y manuales aborda las siguientes preguntas fundamentales: 1. ¿Qué es la contabilidad en base devengado? • ¿Cuáles son las razones para pasar de la contabilidad en base caja a la contabilidad en base devengado? • ¿Cuáles son las diferencias entre contabilidad en base devengado y presupuestación en base devengado? • ¿Cuáles son los pasos principales que se han de seguir para pasar de la contabilidad en base caja a la contabilidad en base devengado? • ¿Cuáles son los condiciones previas para introducir la contabilidad en base devengado? • ¿Cuál debería ser la secuencia de una transición hacia la contabilidad en base devengado y cómo debería gestionarse desde el punto de vista del programa general del gobierno para la reforma de la gestión pública?

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Technical Notes and Manuals

ISSN:: 2075-8669

Publisher:: International Monetary Fund

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