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Beskrivelse
The objective of this book is to study the history and development of the identification, measurement and evidencing of the patrimonial accounting components throughout time and its current application in the accounting of the National Department of Infrastructure and Transportation (DNIT). Its content is based on the accounting literature and on the accounting norms applied to the public sector in force, such as Law No. 4.320, of March 17, 1964, the Manual of Accounting Applied to the Public Sector (MBCASP) issued by the National Treasury Secretariat - STN, and the Brazilian Technical Accounting Norms Applied to the Public Sector (NBC TSP). This work emerges along with the main icons of world accounting, from the early twentieth century, when the main authors of accounting science began to emerge, until the accounting regulation as we know it in the twenty-first century. This work proposes to demonstrate the evolution of the patrimonial components under the optics of the most renowned accounting authors already in existence and their theoretical and practical application in the National Department of Infrastructure and Transportation (DNIT), which can be visualized mainly in its financial reports and the agency's Management reports.
