A percepção dos profissionais contábeis do Grupo Técnico de Padronização de Procedimentos Contábeis em relação à implantação das normas internacionais de contabilidade pública

Abstract

The accounting has passed numerous changes. Since 2000, the private and public sector accompany new phase marked by the adoption of significant changes in the area stipulated by their corresponding regulatory agencies. In the public sector, the IFAC International Standards published in Applied Accounting to the Public Sector - IPSAS which aims to standardize public accounting standards generally accepted worldwide. And with that, Brazil has issued the NBCASP-Brazilian Standards of Public Accountancy whose purpose is to go adapting the reality of the country with the international standard. However, the implementation of IPSAS has become a matter of time, and the initial 2009 deadline for adoption was postponed to end of 2014 and the STN created the GTCON, whose objective is to evaluate and implement IPSAS in Brazil. Thus, the objective of this work is to identify what is the perception of participants GTCON in relation to the adoption of International Public Standards. To fulfill this objective, a descriptive research was done with 108 professionals, where the following variables were analyzed: perception, deployment advantages, costs and benefits, interpretation and responsibility. It was observed that in most variables there were agreement of the various participants and the most divergent points are relative to the cost - benefit to be deployed and reduce problems in the public system.