Analysis of the administrative and financial impact of the implementation of resolution 533 of 2015 in entities of the municipality of Armenia, Quindío
Abstract
The objective of this article was to analyze the administrative and financial impact of the implementation of Resolution 533 of 2015 in government entities (Fomvivienda and Promotora de Vivienda). The methodological framework subscribes to a descriptive and inductive research, since it identifies particular characteristics of the entities in question, such as their legal, economic and social nature; In addition, the study was documentary, taking into account that the environment in which it was developed is public and therefore it was necessary to use official information for data collection and analysis; On the other hand, a cross-sectional analysis was made, because the data collection occurred at a specific time and responds to a particular problem, which for the case is the impact of the implementation of this Resolution on the financial situation of opening, in government entities. It was evidenced that the financial and administrative impact generated by the transition of the accounting regulations affected a large percentage of the equity of the entities (Fomvivienda and Promotora de Vivienda), which presented a reduction due to the recognition of the account impacts due to transition to the new Regulatory framework; caused by the adjustments and reclassifications resulting from said implementation and the adaptation of the accounting policy manual approved by the management of said entities. The implementation of Resolution 533 of 2015 generates benefits for government entities, as it provides tools such as internal control programs and recommendations that allow mitigating and preventing a series of difficulties that may arise due to lack of knowledge about the possible changes in both the accounting and administrative areas of these organizations.
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