One of the main attributes of the accounting standard is that the conceptual framework gives the issuance of financial information based on accrual (Postulados Básicos de Contabilidad Gubernamental, 2009), in other words, in accounting for transactions of revenue or expense are recognized as at the date of its completion, regardless of the date of receipt or payment (Mancilla, 2014); the basis of accounting income when actually performed and / or recorded in the corresponding assets, when there is legally the right to charge, from its collection (Postulados Básicos de Contabilidad Gubernamental, 2009).