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Cuadernos de Contabilidad

versión impresa ISSN 0123-1472

Resumen

DIAZ JIMENEZ, Michael Andrés; GUTIERREZ LOPEZ, Julián Alberto  y  PATINO JACINTO, Ruth Alejandra. Valuation of assets for public use in the accounting model of government entities in Colombia. An approximation from the hedonic prices. Cuad. Contab. [online]. 2018, vol.19, n.48, pp.13-24. ISSN 0123-1472.  http://dx.doi.org/10.11144/javeriana.cc19-48.vbup.

Developed and developing countries have taken the decision to modify their accounting models in response to the approaches proposed by international regulatory bodies. Colombia, in particular, has decided to restructure its Public Accounting Regime taking as reference the international model. Although the Contaduría General de la Nación has established a very complete structure. It has encountered some difficulties in terms of the lack of methodological tools for the measurement of non-market goods. The objective of this paper is to propose a measurement technique to update public assets, by using econometric model for the measurement of public goods with which the availability of public space is determined from hedonic prices. The result achieved will have a methodological tool with a consistent theoretical support. This will be used to update the value of some public assets of the Bogotá capital district, as well as those entities at national and international level that require it. Keyword: public use assets, prices Hedonic, economic valuation, IPSAS. Introducción

Palabras clave : public use assets; prices Hedonic; economic valuation; IPSAS.

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