Avaliação do nível de aderência da NBC TSP 03 (provisões, ativos e passivos contingentes) em face da convergência internacional da contabilidade pública brasileira
The convergence process of accounting norms in the Brazilian public sector with international standards has been under implementation since 2008 and is expected to be completed by 2023. Thus, this paper aims to evaluate the adherence level of NBC TSP 03—provisions, contingent assets and liabilities—...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7671500 |
| Source: | Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 2, 2019, pags. 148-176 |
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