BRAZILIAN AND INTERNATIONAL ACCOUNTING STANDARDS APPLIED TO THE PUBLIC SECTOR AND THE CHALLENGE OF CONVERGENCE: A COMPARATIVE ANALYSIS - IPSAS AND NBCTSP

BRAZILIAN AND INTERNATIONAL ACCOUNTING STANDARDS APPLIED TO THE PUBLIC SECTOR AND THE CHALLENGE OF CONVERGENCE: A COMPARATIVE ANALYSIS - IPSAS AND NBCTSP

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The aim in this study is to analyze the current stage of conceptual convergence between Brazilian accounting standards applied to the public sector (NBCTSP) and the International Public Sector Accounting Standard (IPSAS). The complexity and range of transactions between public or private sector enti...

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Bibliographic Details
Main Authors: José Francisco Ribeiro Filho (in memoriam), Marcleide Maria Macêdo Pederneiras, Jorge Expedito de Gusmão Lopes, João Marcelo Alves Macêdo, Adriana Rodrigues Fragoso
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2012-11-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Convergence
Internationalization
Public Sector.
Online Access:http://www.repec.org.br/index.php/repec/article/view/260/668

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