Advantages of the Implementation of IPSAS in Brazilian Public Accounting: Analysis of the perception of the members of GTCON

The study objective was to assess how the members of the Technical Group for the Standardization of Accounting Procedures (GTCON) assess the advantages of the implementation of the International Public Sector Accounting Standards in Brazil. Therefore, a questionnaire was used, elaborated based on fi...

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Bibliographic Details
Main Authors: Josedilton Alves Diniz, Suzany Ferreira Silvestre da Silva, Leandro da Costa Santos, Vinícius Gomes Martins
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2015-09-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Online Access:http://repec.org.br/index.php/repec/article/view/1226