ESO - Trabalho de Conclusão de Curso Graduação
URI permanente para esta coleçãohttps://ri.uea.edu.br/handle/riuea/4815
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Item Análise do processo de implantação das normas brasileiras de Contabilidade aplicada ao setor público no Estado do Amazonas(Universidade do Estado do Amazonas, 2018-08-30) Marinho, Keitiane de SouzaThe elaboration of this scientific research has as objective the verification of the progress of the process of convergence of accounting to international standards, in relation to the standards published by the Federal Accounting Council (NBCASP) in the State of Amazonas, showing the advantages, difficulties, innovations and actions determined to carry out the process. In order to carry out such verification, the methodology used will be descriptive research, conducted through interviews with professionals from the accounting area of the State Treasury Department of Amazonas, participants in the implementation of the standards, and analysis of the legislation in force to verify the changes determined by the rules. In the development of this research, it was analyzed the chronogram of actions of said organ to verify if they were carried out, and the applicability of the Plan of Accounts and Manual of Accounting Applied to the Public Sector was verified, evidencing if they meet all the needs for effectiveness of the process. Through the analysis of the obtained data, it was verified that the established actions were executed in the great majority, giving a greater patrimonial focus to the public accounting in the State of Amazonas, which favors the use of the accounting as a tool in the public management, and it was noticed that the MCASP does not have all the information that is indispensable to the implementation of the standards, and the body must seek data on the experience of other States. The research is relevant because the aforementioned process aims to standardize the accounting records throughout the country, allowing for greater comparability and transparency in the presented statements.