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<p style="text-align:justify;"><span style="color:rgb(51,51,51);">The&nbsp;financial statement notes contribute to public accounts' transparency and the&nbsp;instrumentalization of social control, although they are frequently absent from public sector financial statements. In this context, this study's objective was&nbsp;to present the structure of notes to public sector financial statements,&nbsp;nonexistent until then, in the Brazilian setting, which would contribute to the&nbsp;improvement of this context. The structure was developed according to the&nbsp;recommendations in the wording of the Brazilian Accounting Standards. The&nbsp;results of this work provide public accountants with a reference structure of&nbsp;notes to public sector financial statements, contributing to a greater&nbsp;understanding and transparency of accounting rendering by users of accounting&nbsp;information, control bodies, and society.</span></p>

NCAF.2021.05.01.pdf

Original Research 

NCAF.2021.05.01.xml

Public Sector Financial Statement Notes to Convergence with International Standards, Transparency, and Social Control