Estudo da implantação das normas internacionais aplicadas à contabilidade pública acerca dos procedimentos contábeis patrimoniais nas prefeituras da região metropolitana de BeloHorizonte

Abstract

Accounting applied to the public sector, accounting branch, has undergone enormous changes as a result of convergence with international accounting standards issued by IFAC (International Federation of Accountants). The information generated by the public accounting in line with the new standards should be complete in all material respect, comparable and prevail in essence in the form so they can be really useful to its users. The National Treasury and the Federal Accounting Council published the Brazilian Accounting Standards Applied to the Public Sector who are under implementation but yet little discussed in books, for which the theme was selected. Among the major changes taking place stand out from the change in the accounting records of the acts and facts, depreciation, depletion and amortization, revaluation and impairment of assets, and costs subsystem creation. The aim of this study is to identify the progress in implementation of international accounting standards on the equity accounting procedures in the municipalities of the metropolitan region of Belo Horizonte. The analysis of this research was carried out by descriptive quantitative approach of qualitative nature, through bibliographic procedure and survey. For development works were carried out research using a structured questionnaire administered to responsible financial professionals by local governments of each of the 34 cities in the metropolitan region of Belo Horizonte. The result indicates that most municipalities are in early stages of convergence and hard work will still be needed.