The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public Administration

• Autor(a) principal: Passos, Luís Henrique Santos
• Data de Publicação: 2015
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração de Roraima - RARR
• Texto Completo: https://revista.ufrr.br/adminrr/article/view/771
• topic: Impact; Norms; Public Sector; Convergence and costs; SIAFI.; Impacto; Normas; Setor Público; Convergência; Custos; SIAFI.

This paper aims to offer a brief assessment of the impact of Brazilian Accounting Standards Applied to Public Sector (NBCASP) in the current scenario and the perspectives that they might bring in the guidance of accounting activities that are performed in the Federal Public Administration. Another aspect to be discussed is closely related to cost management system of the Brazilian Army (SISCUSTOS), resulting from the NBC T 16.5 - Bookkeeping, a fact that puts the Earth Force at the forefront of public agencies to use such a system for management control and its integration with the Integrated Financial Management Federal Government (SIAFI) and other systems of information technology. Comments are the strategy of convergence of NBCASP Standards and Practices International (IPSAS). Finally, research also seeks to demonstrate the impact that Brazilian Accounting Standards Applied to Public Sector currently has aroused among some public bodies and also the expectation among the class book due to the "fruit" to be learned from the implementation of these standards together public bodies.