Titre:	Consolidação de balanços públicos : análise empírica da conformidade balanços estaduais-união no ano de 2003
Auteur(s):	Mota, Francisco Glauber Lima
Orientador(es)::	Lustosa, Paulo Roberto Barbosa
Assunto::	Contabilidade pública Lei de Responsabilidade Fiscal (LRF)
Date de publication:	7-jui-2020
Data de defesa::	2004
Référence bibliographique:	MOTA, Francisco Glauber Lima. Consolidação de balanços públicos: análise empírica da conformidade balanços estaduais-união no ano de 2003. 2004. 128 f. Dissertação (Mestrado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2004.
Abstract:	The present dissertation is the result of research in the area of Governmental Accounting, about the public entities balance sheets after the issue, by National Treasury Secretary (Secretaria do Tesouro Nacional - STN) of normative statements of the Law of Fiscal Responsibility - LRF in how to book-keep and, principally, the consolidation of the public entities balance sheets. The intention is to evaluate the conformity level of the reported statements by the Brazilian States, referring to the year of 2003, as for the compliance of established rules and standards by STN in the fulfillment of its responsibility in the consolidation of the National Government’s Accounts. The research is fundamentally based in the bibliography and in the legislation. These sources points for a series of elimination that have to be made in the process of the consolidation of the balances sheets. The financial statements of fifteen Brazilian States are used like main source of data that totals 60 balances objects of the exam. Simulations of the consolidation of the balances are presented in the ambit of one Governmental Entity, as though in the ambit of the Governmental Entities as a sector, proportioning one opportunity for the application of the techniques raised in the bibliography research. The work finish with the raising of the diagnostic about the level of compliance, by part of the Brazilian States, at the rules of LRF, defined by STN as central organism of Government’s Accounting Policy, in confrontation with the established in the Federal Law n° 4.320/64. The conclusion points that most (67%) of the Brazilian States still adopt the model established in the Federal Law n° 4.320/64 for the elaboration of financial statements. About one tenth of the statements published by the Brazilian States in the year 2003 respects the National Treasury Secretary (Secretaria do Tesouro Nacional - STN) model’s. That fact prejudices the consolidation of the balances of the States in the Union Statement.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Description:	Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade e Gestão de Políticas Públicas, Programa de Pós-Graduação em Ciências Contábeis, 2004.
metadata.dc.description.ppg:	Programa de Pós-Graduação em Ciências Contábeis
Collection(s) :	Teses, dissertações e produtos pós-doutorado

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