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Abstract This study aims to present a discussion of the accounting treatment of financial compensation resulting from the oil and gas exploration within the Brazilian public sector, to reflect its essence and impact on the heritage of federal entities and not merely fulfill aspects legal and formal. To address the issue of research, case study was made on a small municipality located in the state of Espirito Santo, from data extracted in the accounting balance sheets for the years 2011, 2012 and 2013 provided by the city. The study findings show that is currently being kept fit registration process to support the provisions cool budget revenues regime, the accounting entries being made at the inflow of funds, but the same is not true of the economic point of view, since it does not appear the accounting of financial compensation at the time of the taxable event. An accounting treatment proposed is then presented, recommending that an asset be recognized as entitled to receive in the month of production of oil or natural gas. Author Biographies Geverson Dourado Brito, Universidade de Brasília Bacharel em Ciências Contábeis pela Universidade de Brasília. Diana Vaz de Lima, UnB Professora Adjunta do Departamento de Ciências Contábeis e Atuariais da Universidade de Brasília. Downloads PDF (Português (Brasil)) Published 2015-12-10 How to Cite Brito, G. D., & Lima, D. V. de. (2015). A Discussion on the Accounting Treatment of Financial Compensation Resulting from oil and Natural Gas Exploration in the Public Sector Brazilian - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p74-87. Revista Catarinense Da Ciência Contábil, 14(43), p. 74–87. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2170 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 14 No. 43 (2015): Setembro-Dezembro Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Most read articles by the same author(s) Diana Vaz de Lima, Diego Rodrigues Boente, Gabriel Lopes Barros, Evidence of off-balance information in the Consolidated Financial Statement of the Brazilian Federal Government , Revista Catarinense da Ciência Contábil: Vol. 18 (2019): RCCC Diana Vaz de Lima, Marcelo Driemeyer Wilbert, Jailson Gomes de Araújo Júnior, Eduardo Augusto Reichert, Allan Ribeiro de Castro, Covid-Prev Observatory , Revista Catarinense da Ciência Contábil: Vol. 20 (2021): RCCC Language English Português (Brasil) Make a Submission Make a Submission Keywords Indexers

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