Evidence of fixed assets by Brazilian subnational governments

Objective: To analyze the evolution of the accounting treatment given to fixed assets by Brazilian public sector entities in the face of the process of convergence of Brazilian Accounting Standards to international standards. Methodology: Descriptive, qualitative and with the use of bibliographic...

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Bibliographic Details
Main Authors:	Eduardo Costa Brandão, Roberto Sérgio do Nascimento, Edson da Silva França, Ricardo Viotto
Format:	Article
Language:	Portuguese
Published:	Universidade Federal do Rio Grande do Norte 2023-01-01
Series:	Revista Ambiente Contábil
Subjects:	fixed assets. brazilian accounting standard. convergence. ipsas.
Online Access:	https://periodicos.ufrn.br/ambiente/article/view/31154

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