Requerimiento de avalúos a entidades gubernamentales de acuerdo con el nuevo marco normativo (NICSP) resolución 533

Abstract

The present work, is a research that aims to contextualize the field of action of an appraiser in accounting issues of the public sector, related to the new regulatory framework originated by the intervention of the state to the economy, in which the government aims to internationalize the Colombian economy looking for productivity, competitiveness and harmonious development; for its development, convergence references were sought, characterized by being international standards with optimal practices that will help in the evolution of business. For its implementation, the size of the entities, the sector to which they belong, the form of legal organization and socio-economic circumstances were taken into account. As mentioned above, resolution 533 was regulated for government entities, which adopts the new regulatory framework to apply accounting standards for the Recognition, Measurement, Disclosure and Presentation of the Economic Facts that arise in said entities; generating changes and new requirements in our work particularly in the measurement of real estate. Therefore, our exercise as assessors is very important, since it is of great importance to know the assessment task of these entities to comply with the framework, with the necessary criteria and relevant information for them, from our knowledge. In this document you will be able to know: The assets that are subject or can be valued, their moments, measurement that the norm demands for each one and the revelations that are required of each element; understanding the purpose of the information we provide as appraisers, the vocabulary used financially and the end users of the information, seeking to know and contextualize the field of action as accountants in accounting for government entities.