Learning from International Experiences: Differentiated Accounting Standards for Public Sector Entities

• Autor(a) principal: Luz de Lima, Raquel
• Data de Publicação: 2022
• Outros Autores: Vaz de Lima, Diana, Siqueira Varela, Patrícia, Ferreira da Cruz, Claudia
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2902
• topic: IPSAS; Accounting Standards; Small Entities; Public Sector; Simplification; IPSAS; Padrões Contábeis; Entidades de Pequeno Porte; Setor Público; Simplificação

Objective: Describe the main characteristics of countries' experiences that defined differentiated accounting standards for public sector entities. Method: Documentary research of international experiences of differential reporting for public sector entities. Originality/Relevance: Only a few studies address differential reporting in the public sector, and the full adoption of IPSAS is often pointed out as an expensive process for entities. Therefore, there is the possibility of reducing the costs of reform in the public sector by bringing this discussion to the academic and standard-setting scope, with the adoption of norms in a more uniform way, especially in small entities, contributing to the effective harmonization of international public accounting standards. Results: The development of differentiated accounting standards in the public sector is a theme that needs further study, as the standards must ensure requirements that are proportionate to the administrative capacity and risk of the entities. This differentiation can be operationalized in different ways and carried out in measurement, recognition, and disclosure items. Theoretical/Methodological contributions: Identify countries with differential reporting in the public sector, the differentiated treatments foreseen, the criteria used to determine which entities are eligible to apply these standards, and possible ways of operationalizing differential reporting. Social/Management contributions: It is expected to contribute to the discussions related to the IPSAS adoption process, given that the differential reporting (IPSAS Lite) was included as one of the priority projects by the IPSASB in 2022.