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Efeitos do enfoque patrimonial na dívida pública flutuante: um estudo de caso em uma fundação pública do norte do Brasil

2014; UNIVERSIDADE FEDERAL DE SANTA CATARINA; Volume: 11; Issue: 23 Linguagem: Inglês

10.5007/2175-8069.2014v11n23p31

ISSN

2175-8069

Autores

Jonathan Alves Galdino, Joel Brito Moura, Edileuza Lobato da Cunha,

Tópico(s)

Corruption and Economic Development

Resumo

With the convergence of the Public Accounting to International Standards, it is expected a better disclosure of public property. This study aims to investigate the effects of the adoption of the asset approach on Floating Public Debt from conducting a case study in a state foundation in Northern Brazil and the use of clusters analysis. It has been observed an underestimation of 51.56% of the floating debt of the public entity analyzed. We conclude, as effects of the adoption of the asset approach in the Floating Debt of public entities, there is an improvement in the qualitative and quantitative disclosure of liabilities.

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