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...

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Bibliographic Details
Main Authors: Mariangela Ravanello, Juliana Luisa Marcuzzo, Márcia Rosane Frey
Format: Article
Language:Portuguese
Published: Universidade de Santa Cruz do Sul 2015-11-01
Series:Estudos do CEPE
Subjects:
Online Access:https://online.unisc.br/seer/index.php/cepe/article/view/4818