Skip navigation
Use este identificador para citar ou linkar para este item: http://repositorio.unb.br/handle/10482/46894
Arquivos associados a este item:
Arquivo Descrição TamanhoFormato 
ARTIGO_IPSAS_WhichStage.pdf502,08 kBAdobe PDFVisualizar/Abrir
Registro completo de metadados
Campo DCValorIdioma
dc.contributor.authorCosta, Abimael de Jesus Barros-
dc.date.accessioned2023-11-22T17:59:45Z-
dc.date.available2023-11-22T17:59:45Z-
dc.date.issued2023-05-30-
dc.identifier.citationCOSTA, Abimael de Jesus Barros. IPSAS: which stage is the brazilian public sector accounting in?. International Journal of Economics and Finance, [s.l.], v 15. , n. 6, 2023. DOI: https://doi.org/10.5539/ijef.v15n6p66. Disponível em: https://ccsenet.org/journal/index.php/ijef/article/view/0/48826. Acesso em: 22 nov. 2023.pt_BR
dc.identifier.urihttp://repositorio2.unb.br/jspui/handle/10482/46894-
dc.language.isoengpt_BR
dc.publisherCanadian Center of Science and Educationpt_BR
dc.rightsAcesso Abertopt_BR
dc.titleIPSAS : which stage is the brazilian public sector accounting in?pt_BR
dc.typeArtigopt_BR
dc.subject.keywordContabilidade pública - Brasilpt_BR
dc.subject.keywordNormas internacionais de contabilidadept_BR
dc.subject.keywordAmérica Latinapt_BR
dc.rights.licenseThis is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/).pt_BR
dc.identifier.doihttps://doi.org/10.5539/ijef.v15n6p66pt_BR
dc.relation.publisherversionhttps://ccsenet.org/journal/index.php/ijef/article/view/0/48826pt_BR
dc.description.abstract1This article aims to contribute to the visibility of the development process of Government Accounting systems in Latin America, especially Brazil’s case. Based on analysis of the period between 2008 and 2018, it concludes that Law 4,320/1964 needs to be updated; the Brazilian Public Sector Technical Accounting Standards (NBC TSP) represent the IPSAS in Brazil (translated and adjusted to local reality); the implementation of the Full IPSAS was applied to all Brazilian federation entities (Central Government, 26 States, Federal District and 5,570 Municipalities); the Handbook of Accounting Applied to the Public Sector (MCASP) is the main IPSAS guide; and, finally, the greatest difficulties faced by public accountants and managers are the lack of public workers, technology and training. Among the 60 master’s dissertations carried out by the PPGCCs focusing on the area of public accounting, only 14% addressed topics related to public accounting.pt_BR
dc.contributor.affiliationUniversity of Brasília, Faculty of Economics, Management, Accounting and Management Public Policypt_BR
dc.description.unidadeFaculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)pt_BR
dc.description.unidadeDepartamento de Ciências Contábeis e Atuariais (FACE CCA)pt_BR
Aparece nas coleções:Artigos publicados em periódicos e afins

Mostrar registro simples do item Visualizar estatísticas



Os itens no repositório estão protegidos por copyright, com todos os direitos reservados, salvo quando é indicado o contrário.