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Aula 04 Contabilidade Pública

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2008
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(publicação)Sistemas 
existentes
2009 2010 a 2012
Sistemas 
existentes
01.01.2009
Patrimonial
Financeiro 
Orçamentário
Compensação
Patrimonial
Financeiro 
Orçamentário
Compensação
01.01.2010
Subsistemas 
existentes
Patrimonial
Financeiro 
Orçamentário
Compensação
Custos
Sistemas 
existentes (caso o 
ente queira deixar 
para adotar ao 
final do processo)
Patrimonial
Financeiro 
Orçamentário
Compensação
NBCT 16
(alteração)
Patrimonial
Orçamentário
Compensação
Custos
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existentes
2013 a 2014
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existentes
01.01.2013
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adoção do novo Plano 
de Contas pela União, 
Estados e DF e 
Municípios
31.12.2014
Prazo final para a 
adoção do novo Plano 
de Contas pela União, 
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