Level of Compliance with Disclosure Accounting Practices: The Case of the Foundations of the State University of Santa Catarina
DOI:
https://doi.org/10.21118/apgs.v5i4.4525Keywords:
Disclosure Accounting. CPC 26, Notes to Financial StatementsAbstract
The purpose of this article is to verify the level of compliance with the accounting practices disclosure countersigned CPC 26, practiced by universities community foundations in the state of Santa Catarina. The research is characterized as descriptive conducted through desk research, qualitative approach. The population and survey sample were university community foundations to the state of Santa Catarina. The survey was developed by reading the publications of the accounting year 2011, available in the websites of five foundations. Data analysis was done through an examination of the contents of the financial statements, in particular the notes disclosed by companies from the CPC 26 - Presentation of Financial Statements. It was noticed at the results a look at the technical pronouncements and the process of convergence to international accounting standards, without thereby signify harmony in disclosure of the information disclosed in the notes.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish in the Journal of Public Administration and Management Social (APGS) must agree to the following terms:
• Authors retain copyright and give the journal the rightof first publication with the work simultaneously licensed underthe Creative Commons Attribution License, permitting sharingwork with the recognition of the work of authorship and publicationstarting in this journal.
• Authors have authorization to assume additional contractsseparately for non-exclusive distribution of the work releasepublished in this journal (eg. publish in institutional repositories oras a book), with an acknowledgment of its publicationstarting this journal.
• Authors are permitted and encouraged to post theirwork online (eg, in institutional repositories or on their websitepersonnel) at any point before or during the submission process, asit can generate criticism and helpful suggestions, as well asincrease the impact and citation of published work.
• Authors reserve the right of the editors of this journal to make in theoriginal works, alterations of normative order, orthographic andgrammatical, aiming at complying with its editorial policy and keep thedefault cult of language, respecting, however, the authors' style.
• Authors assume exclusive responsibility for their opinionsgiven in the articles published in this journal.
