Uma abordagem dos reflexos contabéis decorrentes do cancelamento das despesas públicas dos restos a pagar da união (1999 - 2003)
This study intended to analyze and evidence the accounting reflexes due to the cancellation of public expenditures unpaid at the Fiscal yearend of the Union. Related identification, analysis and discussion were based on data of Governmental accounts, made available by the National Treasurey Secretar...
| Autor: | |
|---|---|
| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2007 |
| País: | Brasil |
| Recursos: | Universidade de São Paulo (USP) |
| Repositorio: | Revista Contabilidade & Finanças (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:revistas.usp.br:article/34216 |
| Acesso em linha: | https://www.revistas.usp.br/rcf/article/view/34216 |
| Access Level: | acceso abierto |
| Palavra-chave: | Contabilidade pública Despesas liquidadas e despesas reais Public accounting Liquidated expenditures and actual expenditures |
| Resumo: | This study intended to analyze and evidence the accounting reflexes due to the cancellation of public expenditures unpaid at the Fiscal yearend of the Union. Related identification, analysis and discussion were based on data of Governmental accounts, made available by the National Treasurey Secretariat (STN), in the period from 1999 to 2003. The basic statistical hypothesis was that the accounting reflexes of such cancellation are not meaningful when compared to the expenditures actually paid. Exploratory, bibliographical, documental, qualitative and quantitative researches were used. The results disclosed that the cancellation of the balance of unpaid Government expenditure influenced, accounting-wise, the amount of paid expenditures as reported by various Governmental levels in relation to -: decrease of reported expenditures, overestimated assets , liability reversal, increase in the results of the Governmental financial system. |
|---|