Normas de contabilidade aplicada ao setor público e a implantação dos procedimentos contábeis patrimoniais no Estado de Goiás: o foco nos bens móveis e imóveis

Abstract

The research deals with the Brazilian Accounting Standards Applied to the Public Sector, and aimed to analyze the process of implantation of patrimonial accounting procedures, related to movable and immovable assets, in the State of Goiás, according to the deadlines defined in Ordinance nº 548/ 2015 from the National Treasury Secretariat (STN). The procedures for data collection involved bibliographic and documentary research, with analysis of the corresponding Financial Statements and Explanatory Notes, for the period from 2018 to 2021. The investigations provided the design of an overall picture, with the demonstration of regulatory and institutional strategies and actions adopted, as well as an indication of the current stage, in relation to the recognition, measurement and disclosure of movable and immovable assets, in accordance with Standard NBCT SP 07 – Fixed Assets.