General Instructions
The parallel panels’ session is scheduled for February 25, 2025, from 16:00 to 17:30 (São Paulo time).
• Panelists are responsible for organising and leading panel sessions. Each panel will have a discussant who will support the discussions and coordinate the timing of the sessions.
• Panel sessions do not have simultaneous translation. Each panel provides information about the language in which the panel will be conducted.
• Event participants can decide which panel to attend. There is no pre-registration for the panels.
The following six panels will be presented in the parallel session:
Panel 1 – Reforma Tributária e Sustentabilidade das Finanças Estaduais e Municipais (Tax Reform and Sustainability of State and Municipal Finances)
(the discussion will be conducted in Portuguese, G5 room)
Panelists:
Discussant:
Celia Maria da Silva Carvalho, Member of Group of State Public Finance Managers, Brazil.
Panel 2 – A Responsabilidade Técnica do Profissional da Contabilidade na Elaboração e Asseguração dos Relatórios de Informações de Sustentabilidade (The Technical Responsibility of the Accounting Professional in the Preparation and Assurance of Sustainability Information Reports)
(the discussion will be conducted in Portuguese, G6 room)
Panelists:
Discussant:
Ricardo Lopes Cardoso, Professor at Getulio Vargas Foundation, Brazil.
Panel 3 – Los Sistemas Contables Subnacionales en un país Federal con normativas propias en cada Estado (Subnational Accounting Systems in a Federal country with its own regulations in each State)
(the discussion will be conducted in Spanish, G7 room)
Panelists:
Discussant:
José Alexandre M. Pigatto, Professor at the Federal University of Santa Maria (UFSM), Brazil.
Panel 4 – Uso de dados georreferenciados para aprimorar verificações de terrenos em auditorias financeiras do governo do Distrito Federal (Using georeferenced data to enhance land verifications in Financial Audits of the Brazilian Federal District Government)
(the discussion will be conducted in Portuguese, G8 room)
Panelists:
Discussant:
André Feliciano Lino, Professor at University of Essex/UK.
Panel 5 – Calamidade climática no Estado do Rio Grande do Sul – impactos contábeis e fiscais (Climate disaster in the State of Rio Grande do Sul – accounting and fiscal impacts)
(the discussion will be conducted in Portuguese, G9 room)
Panelists:
Discussant:
Luciano Nurnberg Peres, Professor at Foundation Institute of Accounting, Actuarial, and Financial Research (FIPECAFI), Brazil.
Panel 6 – Caso Brasil na implementação prática das normas contábeis (Brazil case in the practical implementation of accounting standards)
(the discussion will be conducted in Portuguese, G10 room)
Panelists:
Discussant:
Janilson Antonio da Silva Suzart, Officer of the Comptroller General (CGU) auditor, Brazil