Entram em vigor normas de contabilidade pública que facilitarão o controle social

Entram em vigor normas de contabilidade pública que facilitarão o controle social

Por |

O Conselho Federal de Contabilidade (CFC) publicou as Normas Brasileiras de Contabilidade Aplicadas ao Setor Público (NBC TSP) 01, 02 e 03. Junto com a Estrutura Conceitual, publicada no princípio de outubro, formam as primeiras normas convergidas para as regras internacionais.

O CFC é o órgão normatizador da contabilidade no País, e há alguns anos vem trabalhando no processo de convergência das normas aplicadas ao setor público. Em 2008, publicou as dez primeiras normas inspiradas nas regras internacionais, e em 2011, mais uma. No final do ano passado, o CFC retomou as atividades do Grupo Assessor das Normas Brasileiras de Contabilidade Aplicadas ao Setor Público (GA/NBC TSP) e estabeleceu um calendário para a convergência das 34 normas internacionais hoje em vigor. Neste mês, além das três publicadas hoje, também foi publicada a Estrutura Conceitual, no dia 4. O vice-presidente técnico do CFC, Zulmir Breda, destaca que essas três primeiras foram escolhidas porque tratam de temas estratégicos para as entidades públicas, porque tratam de receita. “Começamos com essas três, que têm repercussão importante na vida do gestor e do cidadão. Até o fim do ano, publicaremos mais duas. Estamos seguindo o cronograma estabelecido pelo grupo”, estimou Breda, que é o coordenador do GA/NBC TSP. Até 2021, todas as normas devem ser convergentes.

A NBC TSP 01 trata do registro das receitas de transações sem contraprestação, tais como os tributos e as contribuições devidos pelo cidadão. A norma reitera que esse registro deve ser feito pelo regime de competência, que pressupõe o registro das transações quando da ocorrência do fato gerador, independentemente do efetivo recebimento – por exemplo, no caso do Imposto Predial Territorial Urbano (IPTU), o ente federado deve registrar a receita no ato da emissão do carnê com a identificação do devedor.

Outro ponto reafirmado pelas novas normas corresponde à separação entre as informações de cunho orçamentário e patrimonial. “A contabilidade brasileira é regida pela Lei nº 4.320/64, cuja interpretação, sob o ponto de vista do orçamento, prevê que os registros das receitas orçamentárias sejam feitos pelo regime de caixa, ou seja, quando da entrada do recurso nos cofres dos entes. Desde o início da internacionalização da contabilidade pública, em 2008, os aspectos relacionados à contabilidade patrimonial presentes na Lei nº 4.320/64 foram revistos e, além disso, os normativos reforçaram a aplicação do regime de competência. A NBC TSP 01 detalha esse registro”, afirma o representante do CFC no board da Federação Internacional de Contadores (Ifac, na sigla em inglês), Leonardo Nascimento. A entidade é a responsável por emitir as normas internacionais voltadas ao setor público.

Nascimento afirma que a mudança colabora com o efetivo controle social e com a qualidade da informação provida pelos gestores. “O cidadão saberá, efetivamente, o quanto o município, o Estado e a União estão onerando a sociedade. O gestor, por sua vez, terá um controle preciso de quanto tem a receber, quanto há em caixa e, assim, poderá planejar investimentos em uma base mais real.” Segundo ele, a maior dificuldade na mudança da forma de registro está na operacionalização. “Alguns sistemas ainda não estão preparados para fazer o registro dessa forma, mas o Plano de Implantação dos Procedimentos Contábeis Patrimoniais da Secretaria do Tesouro Nacional, que entrou em vigor este ano, prevê esse desafio, a ser vencido de forma gradual”, avalia Nascimento, também coordenador-geral de Normas de Contabilidade Aplicadas à Federação da Secretaria do Tesouro Nacional (STN).

A NBC TSP 02 trata do registro das receitas com contraprestação, que são aquelas recebidas pelo Estado por um serviço público ou produto de valor proporcional prestado ao cidadão. Por exemplo, as taxas e os aluguéis. “Boa parte dessas receitas já era registrada pelo regime de competência e passou por alterações, porque deve ser compatibilizada com a prática observada no setor privado e com o tratamento das receitas abrangidas pela NBC TSP 01”, afirma.

Já a NBC TSP 03 define como devem ser registrados as provisões, os ativos e os passivos contingentes. Há receitas que podem ser contestadas, por exemplo, créditos tributários. Em muitos casos, essas receitas não podem ser registradas como ativos, mas sim como ativos contingentes. A norma define as situações em que isso ocorre e como registrá-las. Há ainda uma escala de expectativa de realização, com conceitos de certa, provável e remota para registros dos ativos e passivos.

Está em discussão no Congresso um projeto de lei que altera as regras da contabilidade pública, o PLP 295/2016. Ele pretende substituir a Lei 4.320/64 e, em sua versão atual, afirma textualmente que o padrão a ser utilizado para a elaboração da contabilidade pública são as Normas Brasileiras de Contabilidade Aplicadas ao Setor Público.

Hoje, os entes devem observar o Manual de Contabilidade Aplicada ao Setor Público (MCASP), elaborado pela STN com base em tais normas. “O MCASP funciona como um filtro. A partir das normas, o manual é desenvolvido com as diretrizes de como se deve fazer. Ainda não é possível observar a integralidade das normas, devido às desigualdades regionais, mas as NBCs são importantes porque funcionam como uma meta. Todos sabem que elas podem não ser adotadas completamente hoje, em razão do próprio processo gradual de convergência, mas serão num futuro próximo”, destaca Breda. O próximo MCASP será publicado em novembro, já em conformidade com as novas normas editadas neste ano.

O ente federado que não seguir as normas do MCASP na elaboração da sua contabilidade pode ter vedada a possibilidade de obter o aval da União para a contratação de operações de crédito ou recebimento de transferências voluntárias da União. Muitos Tribunais de Contas também utilizam o MCASP na hora de avaliar as contas dos respectivos entes, e podem responsabilizar os gestores que não o observarem.

Para conferir as novas normas, consulte o site do CFC (NBC TSP 01, NBC TSP 02 e NBC TSP 03) ou o DOU (aqui).

Fonte: Contábeis
Data: 31 de outubro de 2016
Acesso: 04 de novembro de 2016

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

119 comentários

  1. I am the business owner of JustCBD brand (justcbdstore.com) and am aiming to expand my wholesale side of company. It would be great if someone at targetdomain give me some advice . I considered that the best way to do this would be to talk to vape stores and cbd stores. I was really hoping if anyone could suggest a qualified web site where I can purchase Vape Shop Business Contact List I am already considering creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not sure which one would be the very best selection and would appreciate any guidance on this. Or would it be easier for me to scrape my own leads? Suggestions?

  2. An interesting discussion is definitely worth comment. I do believe that you ought to publish more about this issue, it may not be a taboo matter but usually people don’t talk about these subjects. To the next! Many thanks!!

  3. I’m impressed, I must say. Seldom do I come across a blog that’s equally educative and engaging, and let me tell you, you’ve hit the nail on the head. The issue is something too few people are speaking intelligently about. Now i’m very happy that I stumbled across this in my hunt for something relating to this.

  4. Howdy! This article couldn’t be written any better! Going through this article reminds me of my previous roommate! He always kept talking about this. I most certainly will forward this post to him. Pretty sure he’ll have a great read. I appreciate you for sharing!

  5. Right here is the right web site for everyone who really wants to find out about this topic. You understand so much its almost hard to argue with you (not that I actually would want to…HaHa). You certainly put a new spin on a subject that has been discussed for many years. Wonderful stuff, just great!

  6. Achieving your fitness goal doesn’t need a certified personal trainer or an expensive gym memberships, especially if you have the budget and the space to consider practically every workout machine in the market.

  7. I blog frequently and I seriously thank you for your content. This great article has really peaked my interest. I’m going to bookmark your website and keep checking for new information about once per week. I subscribed to your Feed as well.

  8. An outstanding share! I’ve just forwarded this onto a friend who was conducting a little research on this. And he actually bought me lunch because I discovered it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending time to discuss this issue here on your web page.

  9. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  10. I blog quite often and I seriously appreciate your information. Your article has really peaked my interest. I will take a note of your website and keep checking for new information about once a week. I opted in for your Feed too.

  11. Hello there! I could have sworn I’ve been to this website before but after going through many of the posts I realized it’s new to me. Anyhow, I’m definitely delighted I came across it and I’ll be book-marking it and checking back frequently!

  12. After looking at a handful of the blog posts on your web site, I honestly like your way of writing a blog. I saved it to my bookmark webpage list and will be checking back soon. Take a look at my web site too and tell me what you think.

  13. Can I simply just say what a relief to discover somebody who really knows what they are talking about online. You definitely understand how to bring an issue to light and make it important. More and more people have to check this out and understand this side of the story. I can’t believe you are not more popular because you certainly possess the gift.

  14. I must thank you for the efforts you have put in penning this site. I’m hoping to check out the same high-grade blog posts from you in the future as well. In fact, your creative writing abilities has encouraged me to get my own blog now 😉

  15. Having read this I believed it was really informative. I appreciate you spending some time and effort to put this short article together. I once again find myself spending a lot of time both reading and posting comments. But so what, it was still worthwhile!

  16. Great items from you, man. I’ve take note your stuff prior to and you’re just too fantastic. I really like what you have got right here, certainly like what you are saying and the best way by which you are saying it. You are making it enjoyable and you still care for to stay it wise. I cant wait to learn far more from you. That is actually a tremendous site.

  17. Please let me know if you’re looking for a article author for your blog. You have some really great posts and I feel I would be a good asset. If you ever want to take some of the load off, I’d really like to write some articles for your blog in exchange for a link back to mine. Please shoot me an e-mail if interested. Thank you!

  18. I blog quite often and I genuinely thank you for your content. This article has truly peaked my interest. I’m going to take a note of your blog and keep checking for new information about once a week. I opted in for your RSS feed too.

  19. Good day! I know this is kinda off topic nevertheless I’d figured I’d ask. Would you be interested in trading links or maybe guest writing a blog article or vice-versa? My website goes over a lot of the same subjects as yours and I feel we could greatly benefit from each other. If you’re interested feel free to send me an e-mail. I look forward to hearing from you! Fantastic blog by the way!

  20. An impressive share! I have just forwarded this onto a co-worker who was doing a little research on this. And he actually bought me breakfast because I stumbled upon it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending the time to discuss this topic here on your web page.

  21. Howdy! This article couldn’t be written any better! Reading through this article reminds me of my previous roommate! He constantly kept talking about this. I’ll forward this article to him. Fairly certain he’s going to have a great read. Thank you for sharing!

  22. Greetings, I do believe your web site could be having browser compatibility problems. Whenever I look at your web site in Safari, it looks fine but when opening in Internet Explorer, it has some overlapping issues. I merely wanted to give you a quick heads up! Apart from that, wonderful site!

  23. After looking at a handful of the blog posts on your web page, I truly appreciate your technique of blogging. I bookmarked it to my bookmark website list and will be checking back soon. Take a look at my web site too and tell me your opinion.

  24. I’m excited to discover this website. I need to to thank you for ones time for this particularly wonderful read!! I definitely appreciated every little bit of it and I have you book marked to see new information in your site.

  25. I was pretty pleased to discover this web site. I need to to thank you for ones time for this fantastic read!! I definitely enjoyed every little bit of it and i also have you saved to fav to look at new things in your web site.

  26. The next time I read a blog, I hope that it doesn’t fail me just as much as this one. After all, I know it was my choice to read through, nonetheless I really thought you would probably have something helpful to say. All I hear is a bunch of complaining about something you can fix if you were not too busy searching for attention.

  27. Howdy, I do believe your web site could be having web browser compatibility problems. Whenever I take a look at your web site in Safari, it looks fine however, if opening in I.E., it has some overlapping issues. I just wanted to give you a quick heads up! Aside from that, great site!

  28. Having read this I thought it was rather enlightening. I appreciate you finding the time and effort to put this short article together. I once again find myself spending a lot of time both reading and leaving comments. But so what, it was still worth it!

  29. Oh my goodness! Impressive article dude! Many thanks, However I am experiencing issues with your RSS. I don’t know the reason why I cannot join it. Is there anybody else getting similar RSS issues? Anyone who knows the solution can you kindly respond? Thanx!!

  30. Hi there, There’s no doubt that your blog may be having internet browser compatibility problems. When I look at your site in Safari, it looks fine however when opening in Internet Explorer, it has some overlapping issues. I simply wanted to give you a quick heads up! Aside from that, fantastic website!

  31. I seriously love your blog.. Excellent colors & theme. Did you build this amazing site yourself? Please reply back as I’m looking to create my own personal blog and would like to learn where you got this from or just what the theme is called. Thanks!

  32. The next time I read a blog, I hope that it doesn’t fail me as much as this particular one. After all, Yes, it was my choice to read through, nonetheless I truly believed you’d have something helpful to talk about. All I hear is a bunch of whining about something that you can fix if you were not too busy looking for attention.

  33. You’re so cool! I don’t suppose I’ve read something like this before. So nice to find someone with some original thoughts on this subject matter. Really.. thanks for starting this up. This web site is something that’s needed on the internet, someone with some originality!

  34. This is the right webpage for anybody who wants to understand this topic. You know so much its almost hard to argue with you (not that I personally would want to…HaHa). You certainly put a brand new spin on a topic that’s been written about for decades. Excellent stuff, just wonderful!

  35. Oh my goodness! Incredible article dude! Thank you so much, However I am going through issues with your RSS. I don’t understand why I can’t join it. Is there anybody else having identical RSS problems? Anybody who knows the answer can you kindly respond? Thanks!!

  36. An interesting discussion is worth comment. There’s no doubt that that you should publish more about this subject matter, it may not be a taboo matter but generally people do not talk about these subjects. To the next! Cheers!!

  37. Greetings I am so thrilled I found your webpage, I really found you by error, while I was researching on Aol for something else, Nonetheless I am here now and would just like to say cheers for a remarkable post and a all round exciting blog (I also love the theme/design), I don’t have time to read it all at the minute but I have book-marked it and also added in your RSS feeds, so when I have time I will be back to read much more, Please do keep up the awesome work.|

  38. Hi, I do believe this is an excellent web site. I stumbledupon it 😉 I will revisit yet again since I bookmarked it. Money and freedom is the greatest way to change, may you be rich and continue to guide others.

  39. After looking over a few of the articles on your web page, I seriously appreciate your way of writing a blog. I book-marked it to my bookmark webpage list and will be checking back soon. Take a look at my website too and tell me what you think.

  40. I like the helpful info you provide in your articles. I’ll bookmark your weblog and check again here regularly. I’m quite certain I will learn plenty of new stuff right here! Good luck for the next!|

  41. An interesting discussion is worth comment. I think that you need to write more on this subject, it might not be a taboo matter but typically people don’t speak about these topics. To the next! Kind regards!!

  42. You’re so awesome! I don’t think I have read something like this before. So great to discover another person with genuine thoughts on this topic. Really.. thank you for starting this up. This website is one thing that is needed on the internet, someone with a bit of originality!

  43. Its like you read my mind! You seem to know so much about this, like you wrote the book in it or something. I think that you could do with a few pics to drive the message home a bit, but instead of that, this is fantastic blog. An excellent read. I’ll definitely be back.|

  44. Howdy! This article could not be written much better! Looking through this post reminds me of my previous roommate! He always kept preaching about this. I’ll forward this post to him. Fairly certain he’ll have a good read. Many thanks for sharing!

  45. Next time I read a blog, I hope that it doesn’t disappoint me as much as this one. After all, I know it was my choice to read through, however I actually believed you would probably have something interesting to talk about. All I hear is a bunch of moaning about something that you can fix if you were not too busy seeking attention.

  46. I’m amazed, I must say. Seldom do I encounter a blog that’s both educative and amusing, and without a doubt, you have hit the nail on the head. The problem is something not enough folks are speaking intelligently about. I’m very happy I found this in my hunt for something regarding this.

  47. Having read this I believed it was very informative. I appreciate you taking the time and energy to put this information together. I once again find myself spending a lot of time both reading and commenting. But so what, it was still worthwhile!

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by