Divulgação dos instrumentos financeiros: um estudo comparativo para o setor público

Abstract

In Brazil, the government accounting whenever dealing with the principles which rule the way how the acts practiced by the Public Administration are demonstrated, has its fundamentals based in the legislation. Internationally, the need to standardize such acts finds support in the International Public Sector Accounting Standard. This work aims to identify the main characteristics concerning the disclosure of the financial instruments in the Brazilian legislation and that are embraced by International Public Sector Accounting Standard.15 (IPSAS 15). The study verified that the Brazilian legislation, besides following the existing demands of the main objective of IPSAS 15.