Analysis of Public Sector Accounting Techniques

This book deals with the management of the Public Administration, to optimize the levels of efficiency and effectiveness in the use of the resources of the institutions in the management of the budget of the entities and agencies of the non-financial public sector. Regarding the International Public Sector Accounting Standards (IPSAS), the application at the Latin American and Caribbean level and specifically in Ecuador will implement these standards through the use of the Organic Code of Public Finance Planning COPLAFIP, through the requirements established by the Ministry of Economy and Finance, to the Decentralized Autonomous Governments (GADs); public companies among others. Likewise, compliance with the management of internal control in the public sector through governmental accounting and auditing standards will allow for transparency, ethics, credibility, reasonableness of financial statements, and budget execution of public sector entities.