Normas Brasileiras de Contabilidade Pública e sua adoção nos estados da região nordeste: enfoque na evidenciação de imobilizado
Induced by the process of convergence in the international patterns, public accounting is currently under several changes regarding the procedures adopted for the development of information and accounting statements. In order to make the convergency possible, the Federal Council of Accounting has be...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/40896 |
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| Resumo: | Induced by the process of convergence in the international patterns, public accounting is currently under several changes regarding the procedures adopted for the development of information and accounting statements. In order to make the convergency possible, the Federal Council of Accounting has been emitting the new Brazilian Accounting Standards Techniques Applied to the Public Sector - NBC TSP, those being mere transcriptions of the international accounting regulations emitted by the IFAC, in an attempt to transform the national accounting into an universal standard. An example of those converged regulations is the NBC TSP 07 - Permanent assets, which standardises and rules the procedures to be observed inherently to the permanent assets of the public entities. This study sought to verify the level of adoption by the Brazilian states of the northeast region of the procedures and accounting standards related to property, plant and equipment, through information collected from the transparency portals of the respective states surveyed, since it is the region with the highest number of states in the country and represents the third largest economy in Brazil according to data from IBGE. The data that was collected and analysed, was obtained through the Transparency Gateways and also through the state’s websites. Also by analysing the itens inherent to the permanent assets, specially in explanatory bills, it was possible to observe that the northeastern states of the country still have very retracted evidence towards the permanent assets, and justify that they are transitioning to a full embracement of what’s disposed in the regulations, with the exception of Bahia, which already signalises in it’s demos that the majority of procedures are within the regulations. At last, it was observed that, out of the nine states analysed, only the state of Pernambuco hadn’t reported it’s demos within the pattern stablished by the MCASP e respective regulatory advisors to the development of these, following then solely what’s disposed in the attachments of the Law 4.320/64 |
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