A importância dos Tribunais de Contas para o processo de convergência da contabilidade aos padrões internacionais

Abstract

Considering the current Brazilian scenario of search for financial information provided with attributes of faithful representa­tion and timeliness, the public sector is going by a time of challenges in adapting accounting through accounting procedures of convergence process into international standards. This pre­sent study aimed to analyze the importance of the Brazilian Account Courts, as public agen­cies responsible for supervision and control of public spending, in this context of standardi­zation to International Public Sector Accounting Standards (IPSAS). Therefore, it is essential that the Account Courts actively participate in this process to verify compliance with the re­quirements of the new standards, with the aim of ensuring greater adequacy of the financial statements of public entities allied to a greater transparency of accounting data.