ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTOR

Detalhes bibliográficos
Autor(a) principal: Roza, Mariana Costa da
Data de Publicação: 2013
Outros Autores: Quintana, Alexandre Costa, Jacques, Flávia Verônica Silva, Machado, Daiane Pias
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/31123
Resumo: The Federal Accounting Council adopted the Brazilian Accounting Standards Applied to the Public Sector (NBC SP T) in 2008, formalizing several particularities assigned to the area, which has impact on the practices of recognition, measurement and disclosure and also in the Financial Statements. This research aimed to identify if changes have occurred in the financial statements arising from the public deployment of NBC T SP. The opportunity to develop this study is related to the intense search for better accounting practices, and the preparation of financial statements that convey its users reliability and transparency of public accounts, and the comparability of these statements from the authorities. In terms of methodology, the study was descriptive, documentary and qualitative . Data were collected on the websites of the surveyed entities, between the years of 2009 and 2010. The results show, from the analyzes carried out in this study, that the NBC T SP 16.6, which deals with Financial Statements, was not observed in any of the states analyzed in 2009. The situation repeated itself in 2010, with the exception of the State of Santa Catarina which presented the Statement of Cash Flows in its Balance Sheet as well as the new structure of the Balance Sheet. What can be concluded is that NBC 16.6 T was little observed by the states under review. However, NBC 16.7 T, which addresses the consolidation of financial statements, was observed by virtually all states in the two years under review, with the exception only of the state of Rio Grande do Sul.
id UFRGS-23_e1a416f9bc07a32742507f1cc3a5a319
oai_identifier_str oai:seer.ufrgs.br:article/31123
network_acronym_str UFRGS-23
network_name_str ConTexto
repository_id_str
spelling ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTORANÁLISE DA ADEQUAÇÃO DAS DEMONSTRAÇÕES CONTÁBEIS DOS ESTADOS DA REGIÃO SUL ÀS NORMAS BRASILEIRAS DE CONTABILIDADE APLICADAS AO SETOR PÚBLICOFinancial statementsAccountingConvergenceDemonstrações contábeisContabilidade aplicada ao setor públicoConvergênciaThe Federal Accounting Council adopted the Brazilian Accounting Standards Applied to the Public Sector (NBC SP T) in 2008, formalizing several particularities assigned to the area, which has impact on the practices of recognition, measurement and disclosure and also in the Financial Statements. This research aimed to identify if changes have occurred in the financial statements arising from the public deployment of NBC T SP. The opportunity to develop this study is related to the intense search for better accounting practices, and the preparation of financial statements that convey its users reliability and transparency of public accounts, and the comparability of these statements from the authorities. In terms of methodology, the study was descriptive, documentary and qualitative . Data were collected on the websites of the surveyed entities, between the years of 2009 and 2010. The results show, from the analyzes carried out in this study, that the NBC T SP 16.6, which deals with Financial Statements, was not observed in any of the states analyzed in 2009. The situation repeated itself in 2010, with the exception of the State of Santa Catarina which presented the Statement of Cash Flows in its Balance Sheet as well as the new structure of the Balance Sheet. What can be concluded is that NBC 16.6 T was little observed by the states under review. However, NBC 16.7 T, which addresses the consolidation of financial statements, was observed by virtually all states in the two years under review, with the exception only of the state of Rio Grande do Sul.O Conselho Federal de Contabilidade, em 2008, aprovou as Normas Brasileiras de Contabilidade Aplicadas ao Setor Público (NBC T SP), formalizando diversas particularidades atribuídas à área, que impactam nas práticas de reconhecimento, mensuração e evidenciação e nas demonstrações contábeis. Esta pesquisa teve como objetivo geral identificar se já ocorreram alterações nas demonstrações contábeis públicas derivadas da implantação das NBC T SP. A oportunidade de desenvolver este estudo está relacionada à intensa busca por melhores práticas contábeis, bem como à elaboração de demonstrações que transmitam aos seus usuários confiabilidade e transparência das contas públicas, além da comparabilidade dessas demonstrações entre as entidades públicas. Em termos metodológicos, o estudo foi descritivo, documental e com abordagem qualitativa. Os dados foram coletados nos sítios eletrônicos das entidades pesquisadas, relativos aos exercícios de 2009 e 2010. Os resultados mostram, a partir das análises desenvolvidas neste estudo, que a NBC T SP 16.6, que trata das demonstrações contábeis, não foi observada por nenhum dos estados analisados no ano de 2009. A situação se repetiu em 2010, com exceção apenas do estado de Santa Catarina, que apresentou a demonstração dos fluxos de caixa em seu balanço geral, bem como a nova estrutura do balanço patrimonial. Isso permite concluir que a NBC T 16.6 foi pouco observada pelos estados em análise. No entanto, a NBC T 16.7, que trata da consolidação das demonstrações contábeis, foi observada por praticamente todos os estados nos dois anos em análise, com exceção apenas do estado do Rio Grande do Sul.UFRGS2013-08-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/31123ConTexto - Contabilidade em Texto; v. 13 n. 24 (2013): Maio/Ago. 2013; 23-362175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/31123/pdfRoza, Mariana Costa daQuintana, Alexandre CostaJacques, Flávia Verônica SilvaMachado, Daiane Piasinfo:eu-repo/semantics/openAccess2013-10-14T19:27:13Zoai:seer.ufrgs.br:article/31123Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2013-10-14T19:27:13ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTOR
ANÁLISE DA ADEQUAÇÃO DAS DEMONSTRAÇÕES CONTÁBEIS DOS ESTADOS DA REGIÃO SUL ÀS NORMAS BRASILEIRAS DE CONTABILIDADE APLICADAS AO SETOR PÚBLICO
title ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTOR
spellingShingle ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTOR
Roza, Mariana Costa da
Financial statements
Accounting
Convergence
Demonstrações contábeis
Contabilidade aplicada ao setor público
Convergência
title_short ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTOR
title_full ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTOR
title_fullStr ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTOR
title_full_unstemmed ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTOR
title_sort ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTOR
author Roza, Mariana Costa da
author_facet Roza, Mariana Costa da
Quintana, Alexandre Costa
Jacques, Flávia Verônica Silva
Machado, Daiane Pias
author_role author
author2 Quintana, Alexandre Costa
Jacques, Flávia Verônica Silva
Machado, Daiane Pias
author2_role author
author
author
dc.contributor.author.fl_str_mv Roza, Mariana Costa da
Quintana, Alexandre Costa
Jacques, Flávia Verônica Silva
Machado, Daiane Pias
dc.subject.por.fl_str_mv Financial statements
Accounting
Convergence
Demonstrações contábeis
Contabilidade aplicada ao setor público
Convergência
topic Financial statements
Accounting
Convergence
Demonstrações contábeis
Contabilidade aplicada ao setor público
Convergência
description The Federal Accounting Council adopted the Brazilian Accounting Standards Applied to the Public Sector (NBC SP T) in 2008, formalizing several particularities assigned to the area, which has impact on the practices of recognition, measurement and disclosure and also in the Financial Statements. This research aimed to identify if changes have occurred in the financial statements arising from the public deployment of NBC T SP. The opportunity to develop this study is related to the intense search for better accounting practices, and the preparation of financial statements that convey its users reliability and transparency of public accounts, and the comparability of these statements from the authorities. In terms of methodology, the study was descriptive, documentary and qualitative . Data were collected on the websites of the surveyed entities, between the years of 2009 and 2010. The results show, from the analyzes carried out in this study, that the NBC T SP 16.6, which deals with Financial Statements, was not observed in any of the states analyzed in 2009. The situation repeated itself in 2010, with the exception of the State of Santa Catarina which presented the Statement of Cash Flows in its Balance Sheet as well as the new structure of the Balance Sheet. What can be concluded is that NBC 16.6 T was little observed by the states under review. However, NBC 16.7 T, which addresses the consolidation of financial statements, was observed by virtually all states in the two years under review, with the exception only of the state of Rio Grande do Sul.
publishDate 2013
dc.date.none.fl_str_mv 2013-08-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/31123
url https://seer.ufrgs.br/index.php/ConTexto/article/view/31123
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/31123/pdf
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 13 n. 24 (2013): Maio/Ago. 2013; 23-36
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
_version_ 1799766349413613568