ANALYSIS OF THE DNIT BALANCE SHEET

ISBN-13: 9786204397061 / Angielski / Miękka / 52 str.

Gabriel Souza; Sabrynna Guedes; ALEX DIEGO QUEIROZ

Opis

This book provides an analysis of the Balance Sheet of the National Department of Infrastructure and Transportation (DNIT), in accordance with Law No. 4,320 of March 17, 1964, the Accounting Manual Applied to the Public Sector (MCASP) issued by the National Treasury Secretariat - STN and the Brazilian Technical Accounting Standards Applied to the Public Sector (NBC TSP). Furthermore, this work provides an analytical overview, in accordance with the principles of the Balance Sheet in the context of Accounting Statements Applied to the Public Sector (DASP), whose objective is to provide useful information on the entity reporting the information, aimed at internal external users for purposes of accountability and accountability and for decision making. It is expected that this work will contribute to the development of knowledge and assist all professionals, students and researchers with new reflections on relevant topics in the area of Public Accounting and Public Administration in Brazil.

O autorze

Souza, GabrielGabriel Souza holds a master's degree in Accounting (UFBA) and a specialization in Fiscal Responsibility Law (UCAM) Sabrynna Guedes is a specialist in Public Accounting and Fiscal Responsibility Law (UCAM), Public Administration (UCAM) and Accounting-Fiscal Auditing (IESP) Alex Diego Queiroz holds a master's degree in Accounting (UFBA) and a specialization in Public Management (FIJ)