The New Government Accounting. Contents. Controversies. Controls.
Abstract
The new standard of government accounting is equivalent to that of the private sector, along with the rulemaking tools: the Ordinances of the National Treasury Office and the Resolutions of the Federal Accounting Council, one or another are in conflict with certain parts of the basic rules of the Financial Law, no. 4320 of 1964; the format of Balance Sheets; the fact that the said balances do not detail the floating/consolidated debts and the components of financial income; the mandatory nature of reassessing and depreciate fixed property.Author Biography
Flavio Corrêa de Toledo Junior
Assessor Técnico do Tribunal de Contas do Estado de São Paulo