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Abstract This study aimed at identifying of off-balance information in the Consolidated Financial Statement of the Brazilian Federal Government (GBS). In order to achieve this purpose, we delimited the knowledge about the financial statements as the core of the accounting information, following the steps taken to elaborate and evaluate the Brazilian Federal Government institutions GBS and characterized what is information off-balance. From a methodological point of view, the document analysis technique was applied, based on Chapter 5 of the Report and the Prior Opinion on the General Government Accounts of the Republic, prepared by the Federal Court of Accounts (TCU), for the period between 2013 to 2015, dividing the didactic script into three stages: superficial reading, in the pre-analysis stage; splitting of the text by year and by groups of accounts, in the material exploitation stage; and presentation of results, highlighting the information provided by the analyzes, in the final stage. The Accounts of the President of the Republic reports, prepared by the Comptroller General of the Union (CGU), were also used for the period from 2013 to 2015 to observe the impacts of this information on the GBS. The findings of the study show that the off-balance information resulted in reliability and trustworthiness losses in the information analyzed, implying an unregistered amount of almost R$ 1.9 trillion in 2013, R$ 37.5 billion in 2014 and R$ 23, 88 billion in 2015. Author Biographies Diana Vaz de Lima, University of Brasília University of Brasília. Address: Campus Universitário Darcy Ribeiro, s/n, Prédio da FACE - Salas B1-02, Asa Norte | 70.910-900 | Brasília/DF | Brazil. Diego Rodrigues Boente, Fucape Business School Fucape Business School. Address: SCS Quadra 07 Bloco A nº 100, Sala 1305 - Edifício Torre do Pátio Brasil, Asa Sul | 70.307-901 | Brasília/DF | Brazil. Gabriel Lopes Barros, University of Brasília University of Brasília. Address: Campus Universitário Darcy Ribeiro, s/n, Prédio da FACE - Salas B1-02, Asa Norte | 70.910-900 | Brasília/DF | Brazil. References Amaral, G. F., & Lima, D. V. (2013). A contribuição da nova Contabilidade Pública sobre os efeitos dos ciclos políticos no Brasil. Revista de Ambiente Contábil, 5(2), 173-189.

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