Loading...
Publication
A adoção das IPSAS pela 1ª vez no Setor Público Português: estudo de caso: distrito de Lisboa
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.5 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Para que possa existir harmonização dos sistemas contabilísticos, de acordo com as International Public Sector Accounting Standards (IPSAS), torna-se necessária a adoção de um conjunto de normas de contabilidade com base no acréscimo em todos os níveis da Administração Pública.
O International Public Sector Accounting Standards Board (IPSASB) tem vindo a desenvolver esforços com vista à harmonização mundial da contabilidade para o setor público. A União Europeia (UE) tem manifestado o apoio a esta iniciativa, tendo já emitido orientações para que os Estados membros adaptem a contabilidade do setor público às IPSAS.
O objetivo do presente estudo consiste na verificação do eventual impacto da aplicação das IPSAS no Setor Público Português. Analisa-se as alterações ao nível dos ativos fixos tangíveis, especificamente, dos Bens de Domino Público (BDP) pelo peso significativo que detêm no ativo da maioria das entidades públicas. Aborda-se as alterações que advêm desta implementação e os reflexos nas demonstrações financeiras dos organismos. Adota-se o método do estudo de caso descritivo, uma vez que são descritas e analisadas as demonstrações financeiras da entidade em estudo. Utiliza-se como técnica de investigação a entrevista semiestruturada.
Verifica-se que os resultados obtidos coincidem com a literatura (por exemplo, Teixeira e Mata, 2013) analisada, onde se verifica que os BDP detêm um peso muito significativo na maioria dos organismos públicos em Portugal, apontam ainda para o facto de as IPSAS não poderem ser simplesmente aplicadas tal como estão a toda a Administração Pública e que, no entanto, constituem uma referência incontornável para o estabelecimento das contas harmonizadas no Setor Público.
Abstract: In order to accomplish the harmonization of accounting systems, according to the Public Sector Accounting Standards, it is necessary to adopt a set of accounting standards accrual based in all levels of public administration. The International Public Sector Accounting Standards Board (IPSASB) has been developing efforts towards global harmonization of accounting for the public sector. The European Union (EU) has expressed support to this initiative, and has already issued guidelines for member states to adapt public sector accounting to International Public Sector Accounting Standards (IPSAS). The aim of this study is to evaluate the possible impact of the application of (IPSAS) in the Portuguese Public Sector. We analyze changes at tangible fixed assets level, specifically at the heritage assets level, because of the significant weight they hold in the assets of most public entities. We address changes that come from this implementation and the reflections in financial statements of public entities. We adopt the descriptive case study method as we describe and analyze the financial statements of the entity under study. We use the semi-structured interview as a research technique. We notice that the results obtained coincided with those found in the performed literature review, as they pointed out that IPSAS cannot be simply applied as they are to all public administration, and that, however, they are a major reference for the establishment of harmonized accounts in the Public Sector.
Abstract: In order to accomplish the harmonization of accounting systems, according to the Public Sector Accounting Standards, it is necessary to adopt a set of accounting standards accrual based in all levels of public administration. The International Public Sector Accounting Standards Board (IPSASB) has been developing efforts towards global harmonization of accounting for the public sector. The European Union (EU) has expressed support to this initiative, and has already issued guidelines for member states to adapt public sector accounting to International Public Sector Accounting Standards (IPSAS). The aim of this study is to evaluate the possible impact of the application of (IPSAS) in the Portuguese Public Sector. We analyze changes at tangible fixed assets level, specifically at the heritage assets level, because of the significant weight they hold in the assets of most public entities. We address changes that come from this implementation and the reflections in financial statements of public entities. We adopt the descriptive case study method as we describe and analyze the financial statements of the entity under study. We use the semi-structured interview as a research technique. We notice that the results obtained coincided with those found in the performed literature review, as they pointed out that IPSAS cannot be simply applied as they are to all public administration, and that, however, they are a major reference for the establishment of harmonized accounts in the Public Sector.
Description
Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau
de
Mestre em Contabilidade e Finanças
Keywords
Setor Público Contabilidade Pública Harmonização IPSAS Bens Domínio Público Public Sector Public Accounting Heritage Assets
Citation
Publisher
Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais