Análisis del impacto en la aplicación de las normas NIIFSP en la valoración de los activos de uso público de la Secretaria Distrital de Movilidad de Bogotá

Abstract

Since the issuance of Laws 1314 of 2,009 and 1450 of 2011 Colombia began the process of convergence of accounting regulation with international standards of financial information. Through these laws, the State established as a policy, the convergence of accounting regulation towards international financial reporting and accounting standards of global acceptance. Currently the implementation of the new regulatory framework is being carried out in the entities of the state and the financial statements should be presented as of December 31, 2017 adjusted to the IFRS. Among the state entities that must carry out the process is the District Department of Mobility, which has about 20 thousand goods for public use to manage regulation and control of traffic in the urban perimeter; however, there are major drawbacks in the implementation process, taking into account that the regulatory framework is generic from the accounting point of view, the transversal policy of property ownership and Equipment - Furniture Goods, issued by the DDC, is very general and therefore are somewhat ambiguous and not viable in the implementation of the IFRS in the Secretariat of Mobility. Likewise, there is no valuation work for these assets as indicated by the regulatory framework, which is why it is necessary to analyze an appropriate procedure for the valuation of public assets and to establish their impact on the implementation of the new regulatory framework.