Effects of asset approach on floating public debt: a case study in a public foundation in northern Brazil
With the convergence of the Public Accounting to International Standards, it is expected a better disclosure of public property. This study aims to investigate the effects of the adoption of the asset approach on Floating Public Debt from conducting a case study in a state foundation in Northern Bra...
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Veröffentlicht in: | Revista contemporânea de contabilidade 2014-08, Vol.11 (23), p.31-52 |
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Hauptverfasser: | , , |
Format: | Artikel |
Sprache: | por |
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Online-Zugang: | Volltext |
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Zusammenfassung: | With the convergence of the Public Accounting to International Standards, it is expected a better disclosure of public property. This study aims to investigate the effects of the adoption of the asset approach on Floating Public Debt from conducting a case study in a state foundation in Northern Brazil and the use of clusters analysis. It has been observed an underestimation of 51.56% of the floating debt of the public entity analyzed. We conclude, as effects of the adoption of the asset approach in the Floating Debt of public entities, there is an improvement in the qualitative and quantitative disclosure of liabilities. |
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ISSN: | 1807-1821 2175-8069 |
DOI: | 10.5007/2175-8069.2014v11n23p31 |