Avaliando Contabilidade Internacional 2

Contabilidade Pública

•

ESTÁCIO

0

Karine Lima

23/11/2017

E aí, curtiu este material?

Ajude a incentivar outros estudantes a melhorar o conteúdo

Gostou desse material? Compartilhe! 🧡

Contabilidade Pública

21.864 Materiais compartilhados

Baixe o app para aproveitar ainda mais

Leia os materiais offline, sem usar a internet. Além de vários outros recursos!

Prévia do material em texto

���������� ���
��
�
���������������������������������� ���
� !"#$&'(( #)'(*"+ &$+'! $(
,-./-.01213.5676896:6
;<=>?@
 B'#) C"*"& &$"#)$!# B"'# *
DEFGHIJKLM()--NOP(+P,-./-.01213.;Q.
6HGRKSITL� !"#$&'(( #)'(*"+ &$+'! $( UIVWXYGHIL,-./-.01213.
Z[\[F][R^ KL-_0a-_3 ZIVIL,Nb.-b,-.O.3c0Oc,1SdERIHEeIJIT
 .
?
fgah>i<S7[jkLlmnomnpqornsT 5KRVK\L-_.t-_.
S6JI]VIJKJ[udulmnlklTuKFW[HIvwKIKxG[J[V[WFERII8:uy9lpz6]W[\[RVIvwKJI\Z[FKR\VWIv{[\
uKRV|}[E\~RKVKYIRV[ERjKWFIvwKI\[WI]W[\[RVIJIRIZ[FKR\VWIvwKJI\UGVIv{[\JK5IVWEFREKXxGEJK
SZU5TKGRI\8KVI\]HEYIVEI\~GHG[K\EV[R\I}IEK[~[F\[GEJI~I\\ERIH[IK]vwKu77y6kk5IWIYIJI
YKF]KR[RV[JK]IVWEFREKHXxGEJK~I[RVEJIJ[J[[I]W[\[RVIW~KGRIJ[FKR\VWIvwKJI\FGVIv{[\JK]IVWEFREK
HXxGEJKKGRI\RKVI\[]HEYIVEI\~GFIIR|HE\[JK\KGVWK\W[\GHVIJK\I}WIR[RV[\]KWEV[Fkk]IVWEFREKHXxGEJK
J[[I]W[\[RVIWKYI]EVIH\KYEIH~I\W[\[WI\J[YI]EVIH~K\IG\V[\J[IIHEIvwK]IVWEFKREIH~I\W[\[WI\J[HGYWK\~
I\Iv{[\KGxGKVI\[FV[\KGWIWEI~K\]W[GXeK\IYGFGHIJK\~\[H[IHF[RV[IJFEVEJK\K\HGYWK\IYGFGHIJK\[I\
J[FIE\YKRVI\[EEJI\][HI\RKWFI\[FEVEJI\][HKuKR\[H^Kd[J[WIHJ[uKRVI}EHEJIJ[kk6[RVEJIJ[J[[
I]W[\[RVIWRIJ[FKR\VWIvwKJI\FGVIv{[\JK]IVWEFREKHXxGEJK~KGRI\RKVI\[]HEYIVEI\~KFKRVIRV[J[
JEEJ[RJK\W[YKR^ [YEJK\YKFKJE\VWE}GEvwKIK\]WK]WE[V|WEK\JGWIRV[K][WXKJK[KW[\][YVEKFKRVIRV[]KWIvwKk
\V|SwKTu77ySDTKS\TEV[FSR\TL
~I][RI\k
~I][RI\k
[~I][RI\k
~[k
[~I][RI\k
 ,
?
fgah>i<S7[jkLlmnomllnqqppT 5KRVK\L-_.t-_.
FI\KYE[JIJ[[F]W[\|WEIFIRVFRK\[G[\VKxG[J[F[WYIJKWEI\]IWIW[[RJIVW\VE]K\J[F[WYIJKWEI\LU[\I\~
uIJ[EWI\[GFER|WEI\k6xGIRVEJIJ[~KYG\VKGREV|WEK[KIHKWW[IHEe|[HHXxGEJKREVk[Frnknlklmno\wK
W[\][YVEIF[RV[Lk
)<a$h><ga fg?>`?` a Bgh><>@< ;?=<@!a?=a=*g`<>Q
U[\I\ mm nrm~mm nmm~mm
uIJ[EWI\ nklmm sm~mm 7m~mm
GFER|WEI\ omm nom~mm nlm~mm
#<C?=?<?>@<?=a0.Q.,Q,-./_<h?=`<a$h><gaa?<@`<<?" (,ac
7rkmmm~mmk
7nlkmmm~mmk
7nmkmmm~mmk
7lnskmmm~mmk
7lqmkmmm~mmk
���������� ���
��
�
���������������������������������� ���
 !
"
$%&'()*+,-./01234212567589 :;<=;>0?@?A?@B
C-DE;FG;E;H;IJK1+L:L3M9NODP;HQ=;G;G-H-<>OFDRS;G;>->=;NO->T
LO>=;;OUDP;FVO>=;WG;>G;X>;HDX;F
LO>=;;OUDP;FVO>=;WG;>G;X>;H-<;F
LO>=;;OUDP;FF-DPXYZU-PP[NOXG;WG;>G;X>;HDX;F
\-<]OHDGD>F->^;>=D>D<=-FX;F->
LO>=;;OUDP;FF-DPXYZU-PP[NOXG;WG;>G;X>;H-<;F
 _
"
$%&'()*+,-./0123423M74` 479 :;<=;>0?@?A?@B
J<DPX>-D>D.XFHD=XUD>DaDXb;NOD<=;DIJKc:;P[=XED>L;<=Za-X>WdOGD<RDG-e>=XHD=XUD-,-=X.XEDRS;G-eFF;NO-
=-HE;H;;aV-=XU;H-P];FDFDF-P-Uf<EXD-DE;<.XDaXPXGDG-GD>G-H;<>=FDRg->E;<=Za-X>GD-<=XGDG-Wa-HE;H;
-^FHX=XF>ODE;H D^FDaXPXGDG-D;P;<h;G;=-H ;^E;HD>G-H;<>=FDRg->E;<=Za-X>G-;O=FD>-<=XGDG->/
IcC-DE;FG;E;HDi-XGDKAJ+i-XM/424A368M9W;POEF;P[NOXG;G;-b-FE[EX;<S;G-U-->=DFX<.PO-<EXDG;;F-.-X=;>
NO--F=-<RDHD-b-FE[EX;>D<=-FX;F->W;O>-VDWG-U-FS;=FD<>X=DF-P;aDPD<R;G-F->OP=DG;>>;H-<=-;>UDP;F->
NO-E;H -^=-HD;F->^-E=XU;-F[;G;/
IIcL;H;DVO>=->G--b-FE[EX;>>-FS;E;<>XG-FDG;>D^-<D>;>G-E;FF-<=->G--.-X=;>GDHOGD<RDG-EFX=QFX;
E;<=ZaXPW;OGDF-=X.XEDRS;G--FF;XH O^=ZU-PDG-=-FHX<DG;-b-FE[EX;D<=-FX;FW-NO-<S;;>>DH>-FD=FXaO[G;>D
.D=;>>Oa>-NO-<=->/
IIIcjOD<G;DH;GX.XEDRS;G-HQ=;G;>;OEFX=QFX;>E;<=Za-X>D.-=DFDD^OFDRS;G;POEF;P[NOXG;G;-b-FE[EX;W;-.-X=;
E;FF->^;<G-<=-G-U-FZ>-FPD<RDG;WE;<.;FH-;ED>;WDGQaX=;;ODEFQGX=;GDE;<=DG-kiOEF;>;O:F-VO[Y;>
JEOHOPDG;>k/
e>=S;E;FF-=D>0
=;GD>D>D.XFHD=XUD>
>;H-<=-WII-III
>;H-<=-WI-II
>;H-<=-WI-III
>;H-<=-WIII
 l
"
$%&'()*+,-./0123423M74` 579 :;<=;>0?@BA?@B
m;aV-=XU;GDIJK1ce>=;NO->Q->=Da-P-E-F;=FD=DH-<=;E;<=ZaXPDFD;>->=;NO->/JNO->=S;.O<GDH-<=DP<D
E;<=DaXPXYDRS;G;>->=;NO->QNOD<=;D;UDP;FG;EO>=;D>-FF-E;<]-EXG;E;H;D=XU;-HD<=XG;<;>F-hX>=F;>D=Q
NO-D>F->^-E=XUD>F-E-X=D>>-VDHF-E;<]-EXGD>/J<DPX>-D>D.XFHD=XUD>DaDXb;NOD<=;D->>D<;FHD0
Icm>->=;NO->G-U-H>-FH-<>OFDG;>-P;UDP;FG-EO>=;;O-P;UDP;FF-DPXYZU-PP[NOXG;WG;>G;X>;H-<;F/
IIcmnDP;FF-DPXYZU-PQ;UDP;FG-F-DPXYDRS;;OG-PXNOXGDRS;/m>D=XU;>>S;HD<=XG;>-P;>H;<=D<=->-HEDXbD;O
-NOXUDP-<=->G-EDXbDNO-;G-FXDH>-F;a=XG;>-PD>ODU-<GD-H.;FHD;FG-<DGD/
IIIcmnDP;FVO>=;Q;F-R;-P;NODP;>>DH>-FF-^;>=;>WH-GXD<=-E;H F^D<;H-FEDG;W;O>-VDW;EO>=;G-
F-^;>XRS;G-EDGDHD=-FXDP/
IncmUDP;FG-EO>=;G;->=;NO-G-U-X<EPOXF=;G;>;>EO>=;>G-DNOX>XRS;-G-=FD<>.;FHDRS;Wa-HE;H;;O=F;>
EO>=;>X<E;FFXG;>DFD=FDY-F;>->=;NO->o>ODE;<GXRS;-P;EDPXYDRS;D=ODX>/
e>=S;L;FF-=D>0
D^-<D>WIWII-III
=;GD>D>D.XFHD=XUD>
D^-<D>WIIWIII-In
D^-<D>WIWII-In
D^-<D>WIWIII-In
���������� ���
��
�
���������������������������������� ���