Proposal for the Cuban leasing accounting standard.

Authors

  • Ana Lydia Gil Hernández Ministry of Finance and Prices
  • Solange Pérez Gómez Ministry of Finance and Prices

Keywords:

accounting, leases

Abstract

The work includes the proposal for harmonization of the financial information standard on Leasing, tempered to the characteristics of the Cuban economy.

Author Biographies

Ana Lydia Gil Hernández, Ministry of Finance and Prices

Licenciada en Control Económico en la Universidad de La Habana en el año 1979 y Máster en Finanzas en el año 1997. Es miembro del Comité de Normas Cubanas de Contabilidad desde el 2014. Se ha desempeñado como Analista Financiera Global, Ejecutiva de Control y Análisis y Ejecutiva Principal de Control y Análisis. Autora de la propuesta de Norma Específica de Contabilidad de Gestión y del Procedimiento para el registro contable en las cuentas del Grupo Capital, trabajos estos presentados en el Fórum de Economía de la ANEC del Ministerio de Finanzas y Precios en el 2017, donde obtuvieron calificaciones de Relevante y Destacado respectivamente. Actualmente se desempeña como Sistematizador Global de la Dirección de Política Contable del Ministerio de Finanzas y Precios.

Solange Pérez Gómez, Ministry of Finance and Prices

Licenciada en Contabilidad en la Universidad de la Habana en el año 1984 y de la especialidad en Contabilidad en el año 2014. Miembro del Comité de Normas Cubanas de Contabilidad desde el año 2011. Miembro de la sociedad de Contabilidad de la Asociación Nacional de Economistas de Cuba (ANEC), vicepresidenta de Superación del comité de la ANEC del Ministerio de Finanzas y Precios. Diplomada en Administración Pública. Se ha desempeñado como auditora, directora municipal de Finanzas y Precios. Ha participado en los Fórum de Economía de la ANEC con varios trabajos donde han obtenido la calificación de Relevante, Destacados, autora de los trabajos de Normas de Contabilidad Gubernamental para, el Presupuesto Central, Gastos de la Seguridad Social entre otros. En la actualidad se desempeña como directora general de Política Fiscal del Ministerio de Finanzas y Precios.

References

Consejo de Estado. (2012). Decreto Ley No. 304 De la Contratación Económica. La Habana: Gaceta Oficial de la República de Cuba.

Consejo de Ministros. (2012). Decreto No. 310 De los tipos de Contratos . La Habana: Gaceta Oficial de la República de Cuba.

del Toro Ríos, J. C. (2018). Procedimiento para el análisis de la viabilidad de las normas contables en Cuba. Revista Cubana de Finanzas y Precios, 2(1), 51-62.

International Financial Reporting Standard . (2016). Norma Internacional de Información Financiera 16 Arrendamientos. Londres: IFRS Foundation.

Ministerio de Finanzas y Precios. (2005). Resolución No. 235 Sobre las Normas Cubanas de Información Financieras (Vol. Gaceta Oficial No. 67 Ordinaria de 21 de diciembre de 2005). La Habana, Cuba: Gaceta Oficial de la República de Cuba.

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Published

30-06-2019

How to Cite

Gil Hernández, A. L., & Pérez Gómez, S. (2019). Proposal for the Cuban leasing accounting standard. Cuban Magazine of Finance and Prices, 3(2), 13–24. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/03_V3N22019_ALGySPG

Issue

Vol. 3 No. 2 (2019): abril - junio

Section

Research articles

License

Copyright (c) 2019 Ana Lydia Gil Hernández, Solange Pérez Gómez

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