IPSAS : which stage is the brazilian public sector accounting in?

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MetadadosDescriçãoIdioma
Autor(es): dc.contributorUniversity of Brasília, Faculty of Economics, Management, Accounting and Management Public Policy-
Autor(es): dc.creatorCosta, Abimael de Jesus Barros-
Data de aceite: dc.date.accessioned2024-10-23T16:23:56Z-
Data de disponibilização: dc.date.available2024-10-23T16:23:56Z-
Data de envio: dc.date.issued2023-11-21-
Data de envio: dc.date.issued2023-11-21-
Data de envio: dc.date.issued2023-05-30-
Fonte completa do material: dc.identifierhttp://repositorio2.unb.br/jspui/handle/10482/46894-
Fonte completa do material: dc.identifierhttps://doi.org/10.5539/ijef.v15n6p66-
Fonte: dc.identifier.urihttp://educapes.capes.gov.br/handle/capes/907450-
Descrição: dc.descriptionThis article aims to contribute to the visibility of the development process of Government Accounting systems in Latin America, especially Brazil’s case. Based on analysis of the period between 2008 and 2018, it concludes that Law 4,320/1964 needs to be updated; the Brazilian Public Sector Technical Accounting Standards (NBC TSP) represent the IPSAS in Brazil (translated and adjusted to local reality); the implementation of the Full IPSAS was applied to all Brazilian federation entities (Central Government, 26 States, Federal District and 5,570 Municipalities); the Handbook of Accounting Applied to the Public Sector (MCASP) is the main IPSAS guide; and, finally, the greatest difficulties faced by public accountants and managers are the lack of public workers, technology and training. Among the 60 master’s dissertations carried out by the PPGCCs focusing on the area of public accounting, only 14% addressed topics related to public accounting.-
Descrição: dc.descriptionFaculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)-
Descrição: dc.descriptionDepartamento de Ciências Contábeis e Atuariais (FACE CCA)-
Formato: dc.formatapplication/pdf-
Idioma: dc.languageen-
Publicador: dc.publisherCanadian Center of Science and Education-
Relação: dc.relationhttps://ccsenet.org/journal/index.php/ijef/article/view/0/48826-
Direitos: dc.rightsAcesso Aberto-
Direitos: dc.rightsThis is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/).-
Palavras-chave: dc.subjectContabilidade pública - Brasil-
Palavras-chave: dc.subjectNormas internacionais de contabilidade-
Palavras-chave: dc.subjectAmérica Latina-
Título: dc.titleIPSAS : which stage is the brazilian public sector accounting in?-
Tipo de arquivo: dc.typelivro digital-
Aparece nas coleções:Repositório Institucional – UNB

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