Documentos y aportes en administración pública y gestión estatal
versión On-line ISSN 1851-3727
CABA PEREZ, Carmen y CABA PEREZ, Elisa Isabel. La cuenta de inversión argentina frente a los compromisos adquiridos por el programa "transparencia en las cuentas públicas". Doc. aportes adm. pública gest. estatal [online]. 2007, n.8, pp. 81-105. ISSN 1851-3727.
During the last decades, the argentine government has been increasingly becoming aware of the importance to have an appropriate financial information system in the public administration because it is required in the process of adopting decisions. Furthermore, the IFAC (International Federation of Accountants) has recently published a series of international standards on public account in order to assure financial transparency. That is in order to the financial reports issued by the public administrations contain financial information of enough quality so as to give support to the different users in its decisions. In this context, in this analysis it is tackle which should be the main changes to be introduce in the Argentina Investment Account so as to adapt itself to the public information supply suggested by the IFAC.
Palabras clave : Financial information system; Public administration; International standards of public account; Investment Account; Financial transparency.