O cumprimento das normas brasileiras de contabilidade aplicadas ao setor público (NBC T SP) sob a perspectiva da Secretaria da Fazenda do Estado do Ceará

• Autor(a) principal: Vasconcelos Filho, Francisco Djaci
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/30718
• topic: Contabilidade - Normas - Brasil; Propriedade pública; Contabilidade pública

Global economic integration has given rise to the need for standardization of accounting information, which was made possible due to the convergence with International Financial Reporting Standards. Due to this adjustment scenario to current norms, this study aimed to verify compliance with the NBC T SP in the State of Ceará in the view of the State Department of Finance (SEFAZ). This is a case study with a descriptive and exploratory approach on the implementation of NBC T SP during the year 2015. For data collection, an interview was held, which was a questionnaire with ten questions applied to an Accounting Auditor SEFAZ in the city of Fortaleza. It was concluded with this research that the introduction of NBC T SP in Ceará has caused a gradual change in the importance of budget execution. However, it is still necessary to implement many procedures and activities for full compliance with new regulations.