Application of the SNC-AP in entities of the National Health Service.

Abstract

From January 1, 2018, all services and bodies of the central, regional, and local administration that do not have the nature, form, and denomination of a public company, as well as the social security subsector and reclassified public entities, such as entities of the National Health Service, will begin to apply the Accounting Standardization System - Public Administration (SNC-AP). Those responsible for the accounting of 36 entities of the National Health Service were consulted about the change in reference framework and its respective implications. On average, they positively value the SNC-AP, but attribute greater importance to the Official Accounting Plan - Ministry of Health. These professionals acknowledge technical difficulties in the transition and negative impacts on assets and liabilities, but positive impacts on net worth.