CUESTIONAMIENTO INICIAL

1. Defina las palabras clave (keywords) de la lectura: en inglés y

español.

Motivación motivación

Strengthen fortalecer

Training capacitation

Accounting policies politicas contables

Order in accounting orden en contabilidad

2. Identifique 10 palabras relacionadas con el tema de NICSP.

- Government accounting contabilidad gubernamental

- Accounting records registros contables

- Actives activo

- Pasives pasivo.

- Comparability of information comparabilidad de la información

- Public management philosophy filosofía de gestión pública

- Public sector sector público

- Cash efectivo

- Government gobierno

- Institutional institucional
3. ¿Considera usted, con base en la lectura, que la transición a las
NICSP (IPSAS) es una buena opción para la gobernanza de las
entidades del estado colombiano?

In recent years it became necessary to implement international

accounting with international standards since thanks to globalization it is
necessary for accounting to be Riga under the same parameters.
Due to this, Colombia cannot be left behind and must make educational
efforts so that all its economic sectors keep accounting under these
international standards, since not doing so can generate a competitive
disadvantage and a lack of control with the rest of the nations.

Making a brief analysis, although it is very similar in their accounting, the

private sector and the public sector have their differences, which is why
the Colombian state has some restrictions at the time of implementing
international standards to the public sector in some issues for security
reasons .

The Colombian standard classifies its public companies in various

sectors, one of them are companies that are listed on the international
stock market and those that are not, which have accrual or accrual as
their accounting basis and the guideline for this Framework is IFRS in full
by adaptation to the needs and regulations of the Colombian State,
IPSAS are standards developed for the public sector, as a general rule,
they establish the same treatment of IFRS for most transactions, unless
a specific problem of the public sector requires a different treatment, or
this has not been addressed in IFRS, For IPSAS purposes, the 'public
sector' refers to national, regional, local governments and related
government entities, IPSAS is necessary because, although transactions
are generally common across of both the private and public sectors,
there are particular problems of public entities that are not addressed by
the No International Financial Information Firms –NIIF–, or despite being
dealt with in said standards, require a different treatment to satisfy the
specific needs of the public sector.