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dc.contributor.authorChinchilla-Cruz, Yeison
dc.date.accessioned2015-04-17T21:03:57Z
dc.date.available2015-04-17T21:03:57Z
dc.date.issued2014
dc.identifier.urihttps://hdl.handle.net/2238/5805
dc.descriptionProyecto de Graduación (Bachillerato en Administración de Empresas) Instituto Tecnológico de Costa Rica, Escuela de Administración de Empresas, 2014.es
dc.description.abstractThe purpose of this paper is to identify and extract the accounting policies of Assets, Liabilities, Capital, Expense, Income and Financial Statements that apply to transactions of the National Service of Groundwater, Irrigation and Drainage (Senara), autonomous and public institution for developing the Implementation Guide which facilitates the understanding of those policies. To achieve this purpose, an analysis has to be done of the following 2 aspects: the International Accounting Standards for the Public Sector, known as IPSAS to learn the current regulations and the General Plan of Annualized Accounting that shows general accountant policies, the Chart of Accounts and the Application Guide of accounting policies.es
dc.description.sponsorshipInstituto Tecnológico de Costa Rica, Escuela de Administración de Empresas. SENARA.es
dc.language.isoeses
dc.publisherInstituto Tecnológico de Costa Ricaes
dc.subjectExtracciónes
dc.subjectFunción públicaes
dc.subjectPatrimonioes
dc.subjectIngresoses
dc.subjectGastos públicoses
dc.subjectEstadoes
dc.subjectMercado financieroes
dc.titleIdentificación de las políticas contables del servicio nacional de aguas subterráneas riego y avenamiento de acuerdo con el Plan General de Contabilidad Nacional y Elaboración de la Guía de Aplicación de Activos.es
dc.typeinfo:eu-repo/semantics/bachelorThesises


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