Novas exigências das normas brasileiras de contabilidade aplicadas ao setor público e a sua implantação nos municípios da Região Centro do Estado - RS

Abstract

In the current social and economic poverty that is the Brazilian public administration, society and legislation requiring a new ethic and a new way to manage, with more accountability, more transparency and planning, it is necessary knowledge and understanding on the new accounting standards applied to the Brazilian public sector. The accounting in the public sector is undergoing a process of convergence in this context it is necessary to study the legislation covering this subject. Moreover, this monograph has been proposed to determine how you progress in the implementation of these standards within the municipalities of a region of Rio Grande do Sul This research is a reflection of what the difficulties encountered within the sectors responsible for this adequacy. It follows, too, which is essential to appreciation of accounting information, so you can reach a new management model.