Adoção do regime de competência no setor público brasileiro sob a perspectiva das normas brasileiras e internacionais de contabilidade

Abstract

This paper aims to analyze the adoption of accrual basis of accounting in the Brazilian government from the perspective of the Brazilian standards and the international accounting standards. This essay is based on the literature review and documentary that examined the provisions of the Brazilian and international standards about the subject, comparing also the legal aspects from the perspective of the National Treasury Secretariat (STN), Court of Auditors (TCU) and Attorney General of the National Treasury (PGFN). The rationale for the study is the perception that the accounts must be the basis for planning of government action and should reflect the substance of transactions and nor merely their legal form. The innovation consists in considering the budget and the accounts must have the same basis of accounting for comparison purposes and to bring the adoption of full accrual basis of accounting from the perspective of the IFAC’s study 14. It concludes that among the expected results with the adoption of full accrual basis of the Brazilian public accounting is the accounting transactions register when there is the occurrence of a triggering event and not at the time of payment or receipt, making with the information that has not integrated the public accounts can be registered and recognized in the accounting statements at the time in which they related.

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