Mudanças na contabilidade pública após a emissão das normas brasileiras de contabilidade aplicadas ao setor público: estudo de caso na Universidade Federal de Minas Gerais

Abstract

This research has the objective that occurred in the accounting applied to the public sector after editing the Brazilian Accounting Standards applied to the sector. To introduce these changes, was necessary to expose some important concepts related to the Governmental Accounting and search laws relating to the subject of the research, since the Constitution of 1988 until the Ordinances issued by the National Treasury about the procedures and periods that must be followed by the entities subject to the Public Accounting Standards. Was analyzed the Financial Statements of the Federal University of Minas Gerais, to verify if it is taking the actions stipulated in the legislation. Was concluded that among the six actions established by the schedule established by the National Treasury, the entity has adopted only the recognition of credits for competence, and, partially, the record of the assets and the depreciation of these assets. It was also noted that, with respect to the recognition of outstanding debt, this does not have values not presented by the record.Thus, UFMG longer meets the recognition of obligations and provisions for competence and system implementation costs. By the end of the study, it was proposed that we had continued research to further verify the new pronouncements of the Federal Accounting Council and theNational Treasury on the subject.