As vantagens e dificuldades na adequação às Normas Brasileiras de Contabilidade aplicadas ao setor público no município de São Bernardo do Campo

Abstract

The Public Accounting in Brazil has been going through significant changes in the path towards international standards. The adherence to the Brazilian Norms Applied to the Public Sector is of great importance, since it provides information reliability, transparence and better understanding by the users. This research aimed to verify the way the City of São Bernardo do Campo is carrying out the process of convergence to the Brazilian Accounting Norms Applied to the Public Sector, and what advantages and difficulties were found. The theoretical reference sought to clarify topics related to the public accounting and to the current norms in place. The applied methodology was of the qualitative-exploratory kind, carried out through a questionnaire answered by the professionals responsible for the Accounting Department, along with the schedule of actions established for the implementation of the NBC TSP. With such results, the research revealed that the norms NBC T 16.6 - Accounting Reports, NBC T 16.7 - Consolidation of Accounting Reports, NBC TSP 04 - Inventory were fulfilled, and that the norms NBC T SP 03 - Provisions, Contingent Liabilities and Assets, NBC TSP 05 - Concession Agreements, NBC TSP 07 - Fixed Assets and NBC TSP 08 - Intangible Assets are being gradually applied, however, there are important changes such as NBC T 16.8 - Internal Control and NBC T 16.11 - Costs System that are complex and require great implementation performance. The conclusion of this study shows that despite the lack of investments, adherence to the standards provides a number of advantages such as valuation of the accounting professional, improvement in accounting practices, and accounting statements that will be tools of control and decision making.