Book, Accounting Applied to the Public Sector Abordag Objetiv 3/21[LS]

The convergence of Brazilian public accounting with international standards (IPSAS/IFAC) contributes greatly to the improvement of public management and enables the provision of relevant and quality information for users, internal or external, to make decisions. According to the conceptual structure (NBC TSP EC), published in 2016 by the Federal Accounting Council (CFC), the information can support assessments of issues such as: whether the entity provided its services to society in an efficient and effective manner; what resources are currently available for expenditure futures, and the extent to which there are restrictions or conditions on the use of these resources; the extent to which the tax burden, which falls on taxpayers in future periods to pay for current services, has changed; whether the entity's capacity to provide services has improved or worsened compared to previous years. Therefore, this book contributes in a didactic way to learning the new conception and structure of public accounting in the country, by presenting the content with great objectivity and practicality , providing continuous learning, with updated exercises, that serve undergraduate students, candidates for public exams, accounting professionals and the like. This 3rd edition, updated, provides the necessary understanding on the topic, with knowledge trails that allow the reader to study , in an orderly manner, contents such as: internationalized (converged) definitions, vision of control and use of public assets to meet the demands of society, mechanism for recording the new chart of accounts and, finally, preparation and analysis of the new accounting statements applied to the sector public. All content accompanies selected questions, at the end of the chapters, for good student learning.APPLICATIONRecommended work for professionals who deal with public accounting, public servants who work in internal and external control bodies (Courts of Auditors), as well as for candidates in public competitions that require public accounting subjects. Basic and/or complementary reading for students of the Public Accounting discipline of undergraduate and postgraduate courses in Accounting Sciences and related areas.