Contabilidade pública brasileira: O processo de convergência para as normas internacionais de contabilidade aplicáveis ao setor público
Autor: Luis Fernando Conduta | Publicado: 2014-01-10T03:58:00-08:00

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<![endif]-->&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Autor: Luis Fernando Conduta
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&nbsp; 
As normas
internacionais de contabilidade aplicáveis ao setor público são emitidas pelo International
Public Sector Accounting Standards Board (IPSASB) que foi constituído pela
Federação Internacional de Contadores (International Federation of Accountants
– IFAC), essa federação tem como missão:

“servir
ao interesse público, fortalecer a profissão contábil ao redor do mundo e
contribuir ao desenvolvimento de economias internacionais fortes pelo
estabelecimento e pela promoção da adesão a normas profissionais de alta
qualidade, estimulando a convergência internacional a essas normas, e
pronunciando-se sobre temas de interesse público onde o conhecimento
especializado da profissão tem o mais alto grau de relevância.” (tradução).

O IPSASB emitem
as IPSAS (International Public Sector Accounting Standards) que são as normas contábeis
internacionais aplicáveis ao setor público. As IPSAS relatam as formas de preparo e
apresentação das demonstrações contábeis para entidades públicas. Segundo Suzart e Zuccolotto (2013) Os IPSAS oferecem benefícios ligados ao desenvolvimento de uma gestão
mais eficaz do patrimônio público que considera a necessidade futura de caixa,
de outros ativos e os passivos decorrentes de tais atividades, assim temos os
ativos de infraestrutura e as obrigações dos entes públicos. Até o final do ano
de 2013 haviam sido emitidas 31 normas pelo IPSASB e que posteriormente foram
traduzidas pelo Conselho Federal de Contabilidade. 

O Brasil
atualmente encontra-se em processo de convergência para a adoção do
IPSAS, porém ainda existem alguns pontos em discussão entre o Conselho Federal
de Contabilidade (CFC) e a Secretaria do Tesouro Nacional (STN). Mas mesmo com
os pontos em discussão iniciou-se o processo de convergência com a adoção das
Normas Brasileira de Contabilidade Aplicáveis ao Setor Publico (NBCAPs), ainda
há muito a se fazer e para que todo esse esforço reflita de forma positiva e
eficaz no processo de convergência deverá haver grande empenho dos órgãos públicos
como destacados anteriormente e dos profissionais da contabilidade, incluindo
professores universitários, empresas de auditoria, entidades representativas e
a sociedade.



Referências

Organization
Overview - Our Mission. [internet] Disponível
em: &lt;http://www.ifac.org/&gt; acessado: 03 de janeiro de 2014.

Suzart,
Janilson; Zuccolotto, Robson. Gestor
Contábil. Disponível em: &lt; http://www.crcsp.org.br/portal_novo/publicacoes/gestor_contabil/gestor-contabil_05.pdf&gt;
acessado: 03 de janeiro de 2014.

Manual
de normas internacionais de contabilidade para o setor público. Disponível em:
&lt; http://www.cnm.org.br/contadores/img/pdf/normas_internacionais_de_contabilidade/NornasInternacionaisdeContabilidadeparaoSetorPublico.pdf&gt;
acessado: 03 de janeiro de 2014.