Brazil's experience in IPSAS implementation

Considering the small number of empirical studies on the adoption of the IPSAS in Latin American countries, this article aims to understand the implementation of IPSAS in Brazil, presenting the national institutional arrangements, the progress made since the beginning of the reform, the challenges e...

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Bibliographic Details
Main Authors: Raquel Luz de Lima, Diana Vaz de Lima
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2019-03-01
Series:Revista Contemporânea de Contabilidade
Subjects:
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/54099