Resumen

RUA, Susana Catarino. Os princípios contabilísticos dos planos públicos: análise comparativa do POCP Português e do PGCP Espanhol. Tékhne [online]. 2006, n.5-6, pp.175-199. ISSN 1645-9911.

Accounting principles, underlying assumptions or basic hypothesis are one of the elements of the conceptual framework, whose application is indispensable for the information to transmit a true and fair view of the financial, economical and budgetary situation of the entity. Both the POCP and the PGCP followed closely the accounting principles determined in the enterprises plans, however taking into account the particularities of the Governmental Accounting, namely the aspects that distinguish the entities to which they apply. Nevertheless, these public plans present differences concerning their accounting principles, in terms of denomination, wording and number of mentioned principles.

Palabras clave : Accounting Principles; Governmental Accounting; PGCP; POCP.

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