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Abstract
The research examined the impact of the International Public Sector Accounting Standards (IPSAS) on the quality of financial information in the Autonomous Decentralized Government (GAD) Parroquial de las Nieves, Ecuador. A mixed descriptive-explanatory methodological approach was used, including a literature review and a survey of GAD officials. The results show a positive impact on the transparency and comprehensibility of financial information, as well as on the structure of the financial statements. Areas for improvement are noted, such as incomplete adaptation to national standards and lack of internal control. The need to strengthen staff training in the implementation of IPSAS is highlighted in order to improve their application. In conclusion, the implementation of IPSAS in the GAD Parroquial de las Nieves, although incomplete, brings significant benefits in the quality of information.
References
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