El Patrimonio Cultural en los Informes Contables Gubernamentales

Resumo

The past is history, the future presents uncertainty and assumptions; the present is imposed with a series of substantive changes where patrimonial control is necessary in cultural heritage goods, as the axis of the productive activity of man in general, in this case in public activity, where the focus should be placed on the transparency of the management of governments.
These goods such as works of art, antiques, historical documents, among other elements, considered cultural heritage, have not only an economic value, but also an emotional one that cannot be measured in monetary terms.
Accounting thought in a broad sense, as a synonym for information, should provide quantitative and qualitative information on the economic and social heritage of the public entity and on its periodic variations, which should be useful for users in decision making of economic-social nature.
Type users: legislative and oversight bodies, need information to help them evaluate:
a) The ability of the public body to pay obligations in a timely manner;
b) The origin, nature, characteristics, performance and sustainability of the resources used;
c) Quality of the management of the administration in terms of the sustainability of obtaining the resources to meet the social good;
d) The legality under which the resources were obtained and applied.
Within this scheme, government accounting is conceived as an integrated system of information inherent to the economic-financial and social process of public entities, which requires the conceptual contribution of systems theory and accounting discipline. The financial accounting reports will be accompanied by additional information necessary for a comprehensive understanding of the situation synthesized,

which may be revealed through notes, tables, graphs or other format.