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Public-private partnerships: origin, limitations and prospects for public sector accounting
(Universidade Federal do Rio Grande do Sul, 2020)
Capacidade de gestão contábil municipal: estudo de caso do município de Santa Maria
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2013-01-05)
The new world order through the convergence of International Accounting Standards
Applied to the Public Sector (IPSAS - International Public Sector Accouting Standards), made
the Brazilian public accounting seek to meet ...
A legislação brasileira e as normas brasileiras de contabilidade aplicadas ao setor público
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2010-07-07)
This work had for purpose to carry out the study on integral adoption, by the public beings, of the Basic Principles of Accounting, the Subsystem of Costs and the new Accounting Demonstrations demanded by the Brazilian ...
Public sector creative accounting: a literature review
(SSRN, 2014)
Creative Accounting (CA) is not a new issue in Accounting literature. Several studies and literature reviews identify the opportunities, incentives, methods and objectives that guide such a practice in the private sector. ...
O PCASP e o controle das disponibilidades por destinação de recursos na administração pública municipal
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2018-07-17)
The present study was useful with a Resource Availability accounting application, a topic addressed by the Accounting Plan Applied to the Public Sector from the New Accounting Applied to the Public Sector, in the context ...
Alterações nas práticas e normas contábeis, reflexos e contribuições na contabilidade aplicada ao setor público e para a gestão pública
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2014-08-23)
This article is a study of the major impacts of Brazilian Accounting Standards
Applied to the Public Sector and the Accounting Manual Applied to Public Sector issued by
the Federal Accounting Council and the National ...
Contabilidade pública em adequação as Normas Internacionais
(Universidade Tecnológica Federal do ParanáPato BrancoBrasilDepartamento Acadêmico de AdministraçãoEspecialização em Gestão Pública: Modalidade Ensino à DistânciaUTFPR, 2014-10-18)
This work aims to present the main difficulties faced by accounting professionals working in the public sector in relation to the changes that has suffered due to the convergence offered by the harmonization of International ...