Caso de estudio sobre el cumplimiento de las características cualitativas de la información financiera en un museo de arte de una ciudad intermedia
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The present work attempt to analyze the accounting treatment of cultural assets such as pieces of art and the accounting policy of an art museum in an intermediate city, based on the development of a case study on business dynamic, from the period between 2015 and 2017. This case study required application of direct observation, interviews, documentary analysis and review and analysis of its financial statements. The financial information was analyzed by typifying the findings and applying a checklist to verify compliance with the qualitative characteristics of the financial information. The results of the work show, at this art entity in particular, there are difficulties in the preparation and presentation of the financial statements. Finally, guidelines are proposed in the preparation of accounting policies related to the recognition, measurement, presentation and disclosure of cultural assets, specifically pieces of art, thus contributing to the decision making in the management and administration of the museal entity.