Entidade e Continuidade: reflexões sobre a base conceitual e a estrutura hierárquica dos Postulados e Princípios da Contabilidade
In this paper it is presented, in a succinct and introductory manner, a criticism of the hierarchical structure of the Postulates and Principles in Accounting Theory, analyzing the relation between the concepts of Entity and Continuity over the literature. These two concepts were chosen, because the...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal de Santa Catarina
2010-01-01
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| Series: | Revista Contemporânea de Contabilidade |
| Online Access: | http://www.redalyc.org/articulo.oa?id=76220573008 |