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Publicação
Demonstrações consolidadas do Estado
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Orientador(es)
Resumo(s)
O presente estudo tem por objetivo avaliar a Norma de Contabilidade Pública 22 – Demonstrações Financeiras Consolidadas, e também a Norma de Contabilidade Pública 26 – Contabilidade e Relato Orçamental como referencial para a preparação e elaboração das demonstrações financeiras consolidadas e as demonstrações orçamentais consolidadas da entidade única Estado, como entidade que agrega contabilisticamente em regime de acréscimo, e em regime de base de caixa, todas as entidades que integram o setor das administrações públicas e as entidades públicas reclassificadas, conforme estabelece o artigo 2º da Lei de Enquadramento Orçamental aprovado pela Lei nº 151/2015. Pretende também avaliar a correspondência entre os agregados estabelecidos em sede das demonstrações consolidadas do Estado (como entidade única soberana) em sede do SNC-AP e os agregados estabelecidos em sede do SEC 2015 para o setor público e para as administrações públicas.
ABSTRACT: The present study aims at evaluating the Public Accountancy Norm 22 – Consolidated Financial Demonstrations, and also the Public Accountancy Norm 26 – Accounting and Budget Reporting, as a reference for the preparation and carrying out of the consolidated financial statements and consolidated budget statements of the unique State Entity, as being the entity which gathers in terms of accountancy in regards to the accrual accounting basis and the accounting cash basis respectively, as well as the reclassified Public entities as in accordance with the article n. 2º of the Budget Regulatory Framework Measure as approved by the Nº151/2015 Law. Also intends to evaluate the correspondence between aggregates established in headquarters of state consolidated statements (as sovereign single entity) in the headquarters of SNC-AP and aggregates established in 2015 SEC headquarters for the public sector and public administrations.
ABSTRACT: The present study aims at evaluating the Public Accountancy Norm 22 – Consolidated Financial Demonstrations, and also the Public Accountancy Norm 26 – Accounting and Budget Reporting, as a reference for the preparation and carrying out of the consolidated financial statements and consolidated budget statements of the unique State Entity, as being the entity which gathers in terms of accountancy in regards to the accrual accounting basis and the accounting cash basis respectively, as well as the reclassified Public entities as in accordance with the article n. 2º of the Budget Regulatory Framework Measure as approved by the Nº151/2015 Law. Also intends to evaluate the correspondence between aggregates established in headquarters of state consolidated statements (as sovereign single entity) in the headquarters of SNC-AP and aggregates established in 2015 SEC headquarters for the public sector and public administrations.
Descrição
Palavras-chave
Administrações públicas NCP 22 NCP 26 Consolidação SEC 2010 Public administrations Consolidation
Contexto Educativo
Citação
RIBEIRO, Pedro Soutelinho Correia (2017) - Demonstrações consolidadas do Estado = Consolidated statements of the State GESTIN. ISSN 1645-2534. Ano 14, nº 14/15, p. 319-330.
Editora
Escola Superior de Gestão de Idanha-a-Nova