Original Research
Public Sector Financial Statement Notes to Convergence with International Standards, Transparency, and Social Control
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The financial statement notes contribute to public accounts' transparency and the instrumentalization of social control, although they are frequently absent from public sector financial statements. In this context, this study's objective was to present the structure of notes to public sector financial statements, nonexistent until then, in the Brazilian setting, which would contribute to the improvement of this context. The structure was developed according to the recommendations in the wording of the Brazilian Accounting Standards. The results of this work provide public accountants with a reference structure of notes to public sector financial statements, contributing to a greater understanding and transparency of accounting rendering by users of accounting information, control bodies, and society.
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Keywords
Disclosure; Financial Statement Notes; Public Sector Structure; Brazilian Accounting Standards
Author(s) Information
How to cite this article
de Abreu, M. H., & Filho, J. E. B. (2021). Public sector financial statement notes to convergence with international standards, transparency, and social control. New Challenges in Accounting and Finance, 5, 1-16. https://doi.org/10.32038/NCAF.2021.05.01
Acknowledgments
Not applicable.
Funding
Not applicable.
Conflict of Interests
No, there are no conflicting interests.
Open Access
This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made. You may view a copy of Creative Commons Attribution 4.0 International License here: http://creativecommons.org/licenses/by/4.0/