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The International Public Sector Accounting Standards (IPSAS) and the Government Accounting Conceptual Framework (MCCG) in Mexico.

Authors: Vázquez Cid de León Carlos; Montesinos González Salvador; , Ramírez Castillo Eric Amín; Vázquez Arango María de Lourdes;

The International Public Sector Accounting Standards (IPSAS) and the Government Accounting Conceptual Framework (MCCG) in Mexico.

Abstract

{"references": ["AblanBortone, Nayibe Carolina (2013), Las Normas Internacionales de Contabilidad para el Sector P\u00fablico(NICSP): una revisi\u00f3n de los aspectos clave a considerar y de la situaci\u00f3n en Venezuela, Visi\u00f3n Gerencial, n\u00famero 2, Venezuela, Universidad de los Andes, pp 221-240.", "Araya, Carlos, Caba, Mar\u00eda, &L\u00f3pez, Aantonio (2016), The convergence of the Central American countries to International Accounting Standards.RevistaAdministraci\u00f3nP\u00fablica, 50(2), 265-283", "Aversano, Natalia, Christiaens, Johan &Van, Tine (2018), Does IPSAS MeetHeritage Asstes\u00b4 User Needs? InternationalJournal of Public Administration,1-10. doi:https://doi.org/10.1080/01900692.2018.1433205", "Blazek, R., Durana, P. y Valaskova, K. (2020). Creative Accounting as anApparatus for Reporting Profits inAgribusiness.Journal of Risk andFinancial Management, 13(11),261.https://doi.org/10.3390/jrfm13110261", "Castro Sol\u00f3rzano, Y. C. (2020). Contabilidad creativa, una puertaabierta a la corrupci\u00f3n: aproximaci\u00f3na partir de la percepci\u00f3n de tresprofesionales en contadur\u00edade la Universidad Nacional deColombia, sede Bogot\u00e1. Apuntes Contables, (27), 11-31. https://doi.org/10.18601/16577175.n27.02", "CONAC, (2008): Consejo Nacional de Armonizaci\u00f3n Contable, https://www.conac.gob.mx/work/models/CONAC/normatividad/NOR_01_01_001.pdf", "Fuertes, I. (2008). Towards harmonization or standardization in governmental accounting?The International Public Sector Accounting Standards Board Experience. Journal of Comparative Policy Analysis: Research and Practice., 10(4), 327-345.", "International Federation of Accountants (IFAC) (2007), Manual of Standards Board Pronouncements of the International Public Sector Accounting, Nueva York, EUA [consultado 30 Jun 2010]. Disponible en: Disponible en: http://web.ifac.org/publications/ international-public-sector-accounting-standards-board/2007-handbookspanish-ver # 2007-", "IFAC,(2020): Federaci\u00f3n Internacional de Contadores https://www.ifac.org/"]}

This research shows an overview of the current state of government accounting in Mexico, its objective is to present generalities and particularities of both the International Public Sector Accounting Standards (IPSAS) as well as the Conceptual Framework of Government Accounting ( MCCG), the harmonization of accounting in the international arena is very important, however it tends to be very broad, in the case of institutional collaborators they have to make use of this literature to comply with the law depending on the country in which that works, however an organizer is presented with the postulates and a route that synthesizes the theoretical content for its accounting application, from 2018 to 2021 there is current information to be applied in the work of presenting financial information, in this work a review was carried out This documentary is a descriptive research, the design was non-experimental-transversal, within the Results, a list of IPSAS and MCCG Postudalos is formulated

Keywords

MCCG, NICPS, Mexico, Government Accounting

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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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