Processo de convergência da contabilidade pública: um enfoque na divulgação do balanço patrimonial dos estados do nordeste

Abstract

Brazil is undergoing a period of adaptation to the International Public Accounting Standards. Therefore, the Federal Accounting Council has issued standards that serve as groundwork for the preparation of the Financial Statements of public entities. The present work intends to verify how the process of adjusting the Balance Sheets of the States of the Northeast is being conducted, regarding the disclosure of this statement, keeping in mind that the convergence in the public sector postulates the patrimony as essential object of the accounting. The research is classified as exploratory because it is not yet an explicit subject. In the results section, a compliance analysis is performed between the 2016 Balance Sheets of the Northeastern States and the rules that are in force, applicable to this exercise and deal with the disclosure and highlighting of the same. As for the results found after the analysis, it is observed that the process of convergence in the Northeast goes slowly, showing that only the State of Alagoas is corresponding in the four norms analyzed. Requirements have been ignored by some states and the accounting for public assets is not yet so exposed due to the complete implementation of the Brazilian Accounting Standards Applied to the Public Sector by the bodies responsible for preparing the accounting reports.