{"id":3338,"date":"2023-03-25T15:29:45","date_gmt":"2023-03-25T18:29:45","guid":{"rendered":"http:\/\/abracicon.org\/abracicon_saber\/?p=3338"},"modified":"2023-06-01T12:16:29","modified_gmt":"2023-06-01T15:16:29","slug":"aprendendo-com-as-experiencias-internacionais-normas-contabeis-diferenciadas-para-entidades-do-setor-publico","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/aprendendo-com-as-experiencias-internacionais-normas-contabeis-diferenciadas-para-entidades-do-setor-publico\/","title":{"rendered":"Aprendendo com as Experi\u00eancias Internacionais: Normas Cont\u00e1beis Diferenciadas para Entidades do Setor P\u00fablico"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3338\" class=\"elementor elementor-3338\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01750fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"01750fe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c45ca\" data-id=\"91c45ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-631f5de elementor-widget elementor-widget-image\" data-id=\"631f5de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Cabecalho-em-Portugues-Ed-42-Abracicon-Saber-1024x239.png\" class=\"attachment-large size-large wp-image-3311\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Cabecalho-em-Portugues-Ed-42-Abracicon-Saber-1024x239.png 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Cabecalho-em-Portugues-Ed-42-Abracicon-Saber-300x70.png 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Cabecalho-em-Portugues-Ed-42-Abracicon-Saber-768x179.png 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/03\/Cabecalho-em-Portugues-Ed-42-Abracicon-Saber.png 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f06248e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f06248e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6a2125\" data-id=\"f6a2125\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ec2425 elementor-widget elementor-widget-text-editor\" data-id=\"2ec2425\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>RESUMO<\/strong><\/p><p><strong>Objetivo<\/strong>: Descrever as principais caracter\u00edsticas das experi\u00eancias de pa\u00edses que realizaram a diferencia\u00e7\u00e3o das normas cont\u00e1beis para entidades do setor p\u00fablico.<\/p><p><strong>M\u00e9todo<\/strong>: Pesquisa documental das experi\u00eancias internacionais de diferencia\u00e7\u00e3o de normas cont\u00e1beis para entidades do setor p\u00fablico.<\/p><p><b>Originalidade\/Relev\u00e2ncia<\/b>: N\u00e3o h\u00e1 muitos estudos abordando a diferencia\u00e7\u00e3o de normas cont\u00e1beis no setor p\u00fablico e a ado\u00e7\u00e3o integral das IPSAS \u00e9 frequentemente apontada como um processo dispendioso para as entidades. Portanto, entende-se que ao trazer essa discuss\u00e3o para o \u00e2mbito acad\u00eamico e normatizador h\u00e1 a possibilidade de redu\u00e7\u00e3o dos custos da reforma no setor p\u00fablico, com a ado\u00e7\u00e3o de normas de maneira mais uniforme, especialmente nas entidades de pequeno porte, contribuindo para a efetiva harmoniza\u00e7\u00e3o das normas internacionais de contabilidade p\u00fablica.<\/p><p><b>Resultados<\/b>: O desenvolvimento de normas cont\u00e1beis diferenciadas no setor p\u00fablico \u00e9 um tema que carece de aprofundamento, pois \u00e9 necess\u00e1rio que as normas assegurem exig\u00eancias proporcionais \u00e0 capacidade administrativa e risco das entidades. Essa diferencia\u00e7\u00e3o pode ser operacionalizada de diferentes maneiras e ser realizada em itens de mensura\u00e7\u00e3o, reconhecimento e divulga\u00e7\u00e3o.<\/p><p><b>Contribui\u00e7\u00f5es Te\u00f3ricas\/Metodol\u00f3gicas<\/b>: Identifica\u00e7\u00e3o de pa\u00edses que j\u00e1 adotam normas diferenciadas no setor p\u00fablico, dos tratamentos diferenciados previstos, de crit\u00e9rios utilizados para fins de aplicabilidade dessas normas e de poss\u00edveis formas de operacionaliza\u00e7\u00e3o do reporte diferenciado.<\/p><p><b>Contribui\u00e7\u00f5es Sociais\/para a Gest\u00e3o<\/b>: Espera-se contribuir para as<b>\u00a0<\/b>discuss\u00f5es relacionadas ao processo de ado\u00e7\u00e3o das IPSAS, tendo em vista que o reporte diferenciado (IPSAS Lite) foi inclu\u00eddo como um dos projetos priorit\u00e1rios pelo IPSASB em 2022.<\/p><p><i><b>Palavras-chave<\/b>: IPSAS, Padr\u00f5es Cont\u00e1beis, Entidades de Pequeno Porte, Setor P\u00fablico, Simplifica\u00e7\u00e3o.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84e61e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84e61e5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d74e96\" data-id=\"4d74e96\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cebcf3a ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"cebcf3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-cebcf3a\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-cebcf3a&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/Aprendendo-com-as-Experiencias-Internacionais-Normas-Contabeis-Diferenciadas-para-Entidades-do-Setor-Publico.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-cebcf3a\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Baixar Artigo em PDF RESUMO Objetivo: Descrever as principais caracter\u00edsticas das experi\u00eancias de pa\u00edses que realizaram a diferencia\u00e7\u00e3o das normas cont\u00e1beis para entidades do setor p\u00fablico. M\u00e9todo: Pesquisa documental das experi\u00eancias internacionais de diferencia\u00e7\u00e3o de normas cont\u00e1beis para entidades do setor p\u00fablico. Originalidade\/Relev\u00e2ncia: N\u00e3o h\u00e1 muitos estudos abordando a diferencia\u00e7\u00e3o de normas cont\u00e1beis no setor [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3339,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[148],"tags":[142],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[171],"class_list":["post-3338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-42","tag-em-foco","academias-nacional","edicoes-revista-edicao-42"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=3338"}],"version-history":[{"count":13,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3338\/revisions"}],"predecessor-version":[{"id":3381,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3338\/revisions\/3381"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/3339"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=3338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=3338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=3338"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=3338"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=3338"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=3338"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=3338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}