ANÁLISIS DEL MARCO NORMATIVO PARA LA MEDICIÓN DE LOS BIENES DE USO PÚBLICO CASO: PARQUE GENERAL SANTANDER DE LA CIUDAD DE FLORENCIA – CAQUETÁ

This document allows establishing the valuation of assets that represent an economic, cultural and social amount, specifically the analysis of the regulatory framework for the measurement of the public use bias “General Santander Park” of the city of Florencia – Caquetá within the legal framework that regulates public accounting in Colombia which aims to give government entities the guidelines required for the preparation of each stage of the accounting cycle, that is, the guidelines for carrying out the recognition, measurement and disclosure of economic facts. The research was developed under the descriptive scope, with a mixed approach, managing to establish a qualitative assessment of the General Santander Park public use property, that is, it was chosen to provide social and cultural responses, which can be addressed from the accounting exercise, consequently, From these perspectives, General Santander Park reflects importance for the population of Florencia Caquetá, cataloging it as the only emblematic, representative, traditional, welcoming and cultural place that the city of Florencia has.