ADEQUATION ANALYSIS OF THE MUNICIPALITIES TO BRAZILIAN ACCOUNTING STANDARDS APPLIED TO PUBLIC SECTOR
The Brazilian Accounting Standards Applied to the Public Sector are the new model of public resource management, reinforcing devices contained in the Law n. 4.320/1.964 and Complementary Law n.101/2000. For small municipalities, the adoption of the new accounting standard constitutes a major challen...
Main Authors: | , , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade de Santa Cruz do Sul
2015-11-01
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Series: | Estudos do CEPE |
Subjects: | |
Online Access: | https://online.unisc.br/seer/index.php/cepe/article/view/4818 |