Convergence processes to International Public Sector Accounting Standards

In this article, a methodological procedure was designed to implement the International Public Sector Accounting Standards (IPSAS) in non-financial public sector entities in an optimal way. As this research is non-experimental, a qualitative approach was used, through the documentary review and appl...

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Bibliographic Details
Main Authors: Lourdes Patricia Illescas-Guillén, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez
Format: Article
Language:Spanish
Published: Fundación Koinonia 2020-05-01
Series:Revista Arbitrada Interdisciplinaria Koinonía
Subjects:
Online Access:https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/690