Las Normas Internacionales de Contabilidad (NIC-SP) y la Obtención de Información Fidedigna para los Estados Financieros en el Sector Público No Financiero

Abstract

The International Accounting Standards for the Public Sector (NIC-SP) are the fundamental principles guiding the governmental accounting process; through the application of these rules, the assets, liabilities, income and expenses of non-financial public sector entities may be recognized, measured, recorded and presented. It is these standards, the fundamentals for obtaining reliable institutional information to be presented later in the financial statements. These financial statements are summary tables that express the financial, economic and equity situation of non-financial public sector entities. The financial statement group consists of the Statement of Financial Position, Management Statement, and Statement of Changes in Equity and Statement of Cash Flows. The IAS-SP provide reliable information for reasonable financial statements. The financial statements are considered reasonable to the extent they are formulated based on the International Public Sector Accounting Standards. For the financial statements to be such they have to be audited; it is the financial controller who determines the reasonableness of the financial statements. When these statements have been audited, their reasonableness is confirmed and, therefore, they are a better source for the decision-making of the indicated entities.
In this paper, it is sought that non-financial public sector entities apply these rules to obtain reliable information to certify the reasonableness of the financial statements; So that the authorities and / or officials can make decisions on assets, liabilities, income and expenses related to the activities and processes they carry out as part of the mission they have within the Peruvian State.