ANALYSIS OF FINANCIAL STATEMENTS FOR THE ADEQUACY OF THE SOUTHERN STATES TO ACCOUNTING STANDARDS APPLY TO BRAZILIAN PUBLIC SECTOR
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , , |
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. |
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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 |
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https://seer.ufrgs.br/index.php/ConTexto/article/view/31123 |
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por |
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https://seer.ufrgs.br/index.php/ConTexto/article/view/31123/pdf |
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info:eu-repo/semantics/openAccess |
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openAccess |
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UFRGS |
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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 |
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UFRGS |
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ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
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