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