Brazilian and International Accounting Standards Applied to the Public Sector and the Challenge of Convergence: a Comparative Analysis - IPSAS and NBCTSP
The aim in this study is to analyze the current stage of conceptual convergence between Brazilian accounting standardsapplied to the public sector (NBCTSP) and the International Public Sector Accounting Standard (IPSAS).The complexity and range of transactions between public or private sector entiti...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Conselho Federal de Contabilidade (CFC)
2012-01-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Online Access: | http://www.redalyc.org/articulo.oa?id=441642778007 |