Level of Compliance with Disclosure Accounting Practices: The Case of the Foundations of the State University of Santa Catarina

• Autor(a) principal: Kaveski, Itzhak David Simão
• Data de Publicação: 2013
• Outros Autores: Carpes, Antonio Maria da Silva, Scarpin, Jorge Eduardo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/4525
• topic: Disclosure Accounting. CPC 26; Notes to Financial Statements; Disclosure Contábil; CPC 26; Notas Explicativas

The purpose of this article is to verify the level of compliance with the accounting practices disclosure countersigned CPC 26, practiced by universities community foundations in the state of Santa Catarina. The research is characterized as descriptive conducted through desk research, qualitative approach. The population and survey sample were university community foundations to the state of Santa Catarina. The survey was developed by reading the publications of the accounting year 2011, available in the websites of five foundations. Data analysis was done through an examination of the contents of the financial statements, in particular the notes disclosed by companies from the CPC 26 - Presentation of Financial Statements. It was noticed at the results a look at the technical pronouncements and the process of convergence to international accounting standards, without thereby signify harmony in disclosure of the information disclosed in the notes.