As alterações trazidas pela NBC TSP estrutura conceitual aos usuários da contabilidade pública: com foco na prestação de contas e transparência

Abstract

This study highlights the changes and changes that affected public accounting users with the publication of the NBC TSP Conceptual Framework, focusing on accountability and transparency. Public accounting has undergone several changes in recent years, and with the publication of this new standard, several Brazilian public accounting standards have been revoked and changed, and many of the changes that have occurred directly affect users. This paper aims at identifying and analyzing the changes brought by NBC TSP Conceptual Framework to the users of public accounting, emphasizing accountability and transparency, presenting the changes occurred, the delimitation of the public sector, the definition of users of accounting Changes that affected the users of accounting and the strengthening of accountability and transparency. For this, an exploratory, bibliographical and qualitative research was carried out. Among the changes that have occurred are the determinations on the importance of accounting reports for accountability, social control and decision making, highlighting the importance of these reports for users of public accounting.