Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2657
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dc.creatorMaurício Corrêa da Silva-
dc.date2011-10-26-
dc.date.accessioned2016-12-09T17:31:14Z-
dc.date.available2016-12-09T17:31:14Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/1156-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2657-
dc.descriptionO objetivo do artigo foi analisar a utilização do princípio da competência para contabilizar as receitas no setor público brasileiro. Foram utilizados o método dedutivo, a pesquisa bibliográfica-documental e o estudo de caso. Conclui-se que é impraticável a adoção do regime de competência para contabilizar as receitas públicas no Brasil, visto que o Gestor Público somente pode realizar as despesas com os recursos em caixa, ou seja, com o numerário disponível na conta bancária. A utilização do regime de competência não traz benefício para as entidades. O confronto de receitas e despesas no setor público não atende à teoria contábil. O demonstrativo contábil da contabilidade governamental denominado de Balanço Patrimonial já evidencia os valores não arrecadados de receitas previstas (dívida ativa).-
dc.formatapplication/pdf-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
dc.rights<div style="text-align: justify;"><p>Os direitos autorais para artigos publicados nesta revista pertencem ao(s) respectivo(s) autor(es), com direitos de primeira publicação cedidos para a Revista Catarinense da Ciência Contábil. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com obrigatoriedade de reconhecimento da autoria original e da publicação inicial nesta revista e para aplicações educacionais e não comerciais. A revista permitirá o uso dos trabalhos publicados para fins não comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. 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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 5, No 15 (2006): Agosto-Novembro; p. 35-44-
dc.subjectRegime de competência; Receitas públicas.-
dc.titleUma análise crítica sobre a utilização do princípio da competência no setor público - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v5n15p35-44-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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