Adesão, vantagens e dificuldades na adequação às Normas Brasileiras de Contabilidade aplicadas ao setor público (NBCASP) nos municípios da região sudoeste do Paraná

Abstract

The current scenario of changes in Accounting through international harmonization of of accounting standards extended to Public Accounting in Brazil in 2008 with the publication of the first ten (10) Brazilian Standards of Applied Accounting(BSAAPS) by the Nacional Treasure Secretary (NTS) with Federal Accounting Council (FAC). Thus this research aims to verify the accesion, advantages and difficulties in adaptation of BSAAPS in Paraná's southwestern municipalities, presenting theoretical and practical way the changes occurred after their publication through changes generated by standard and reinforcements for compliance of specifications contained in the Fiscal Responsibility Law (FRL) and the Federal Law 4320/64 by reviewing found in literature on the subject and questionnaire administered to Accountants professionals of each city hall aforementioned region. As a result it was found that the adaptation of the standards process is being fulfilled even at a slow pace and will generate benefits for public administration, and despite the difficulties encountered, especially whein it comes to lack of time, lack of training and support of managers, also will bring numerous benefits to public entities. However it is necessary an engagement and commitment of managers, accountants, the others members of the accounting industry, as well as the public and inspection authorities to require the implementation of the standards.