Abstract
Apesar dos reconhecidos benefícios gerados pela normatização contábil internacional no setor público no Brasil (Lima et al., 2022), não se pode ignorar que as IPSAS são complexas (Adam & Heiling, 2023) e a sua implementação pelas entidades que reportam possui grandes custos associados (Cohen et al., 2007; Redmayne et al., 2019; Caperchione et al., 2022), mesmo para países da Organização para a Cooperação e Desenvolvimento Econômico – OCDE (OCDE, 2017).
Publisher
Conselho Regional de Contabilidade de Minas Gerais
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