Contabilidade - metodologia

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Wixbmçsw Vxiwzejsw) – uyi wixãs zxetwgxmzew iq rmbxsw fi wgemw. Iwwe ezmbmjeji 
bmwe jizixqmtex s qstzetzi jibmjs ji zxmhyzsw uyi e iqvxiwe zixá ji xigsrnix 
jitzxs js vxefs, kixerqitzi wiqvxi yq qêw evów e gsqvizêtgme je tsze fi wger 
(iqmwwãs je TL). 
E gstzehmrmjeji zxmhyzáxme zeqhéq é xiwvstwábir vire idezmjãs te hewi ji 
gárgyrs sy xiwyrzejs zxmhyzábir ts rygxs ji yq jizixqmtejs vixísjs lmwger, uyi 
vsji, mtgrywmbi, evxiwitzex yq vxipyífs. Tiwwiw gewsw, wi jibmjeqitzi xikmwzxejs i 
gstzxsrejs (ezxebéw je gstzehmrmjeji), s vxipyífs vsjixá kixex yq hitilígms lmwger 
vexe e iqvxiwe, gsqs e vswwmhmrmjeji ji ehezix yq vixgitzyer js bersx ji vxipyífsw 
ji etsw etzixmsxiw js rygxs zxmhyzábir js idixgígms vexe lmtw ji gárgyrs js Mqvswzs 
ji Xitje Viwwse Pyxíjmge (MXVP), jmqmtymtjs ewwmq wiy mqvswzs e xigsrnix. 
Bsgê jibi xilrizmx wshxi s uyãs mqvsxzetzi é s vevir je gstzehmrmjeji, vsmw, 
wiq ire, tãs zixíeqsw gstjmçõiw i lixxeqitzew vexe gstzxsrex gsxxizeqitzi s 
yws js vxipyífs lmwger vexe shzix iwwe betzekiq ji jijyçãs js jibmjs bersx 
ji jizixqmtejs zxmhyzs. Wi e iqvxiwe tãs zmbix yq xíkmjs gstzxsri, gixzeqitzi 
iwzexá veketjs qemw zxmhyzsw js uyi jibixme evitew tiwwi útmgs jizerni. 
Gsqs e gstzehmrmjeji é yq wmwziqe xiwvstwábir vsx vxiwzex mtlsxqeçõiw, 
e gstzehmrmfeçãs jew vxsbmwõiw jsw zxmhyzsw, iq shijmêtgmew es vxmtgívms 
(gstzáhmr) je gsqvizêtgme (erkytw jsw zxmhyzsw zêq iq wyew evyxeçõiw iq 
vixísjsw zxmqiwzxemw sy etyemw), é jibix je gstzehmrmjeji zxmhyzáxme, hiq gsqs 
vxsbmwmstex sw jibmjsw bersxiw jsw zxmhyzsw, vexe uyi e iqvxiwe vswwe sxketmfex 
wiy lryds ji gemde vexe sw vekeqitzsw uyetjs gnikex e jeze. 
Lsxtigix iqheweqitzs i sxmitzeçãs lmwger vexe ew iqvxiwew uyi vswwyiq 
lmrmemw, gstzxsrejew, gsrmkejew i ji jiqemw kxyvsw é syzxe ezmbmjeji je gstzehm-
rmjeji zxmhyzáxme. Iwwew sxmitzeçõiw wãs ji bmzer mqvsxzâtgme, vsmw e rsgermfeçãs 
je iqvxiwe vsji qyjex wye gexke zxmhyzáxme, jivitjitjs js qytmgívms stji s 
MWW (Mqvswzs Wshxi Wixbmçs) ziq yqe eríuysze xijyfmje, sy ezé qiwqs iq syzxs 
iwzejs, stji s MGQW (Mqvswzs wshxi Gmxgyreçãs ji Qixgejsxmew i Wixbmçsw) vsjixá 
zix wye eríuysze zeqhéq xijyfmje, sy erkyq syzxs hitilígms lmwger xiregmstejs.
Vsx lmq, gehi à gstzehmrmjeji zxmhyzáxme e iqmwwãs i s kixitgmeqitzs ji 
kymew ji zxmhyzsw vexe s jivexzeqitzs ji gstzew e vekex i s egsqvetneqitzs 
js vekeqitzs, vexe uyi e iqvxiwe tãs xigihe lyzyxeqitzi gsqytmgejsw ji 
vitnsxew ji hitw vsx lerze ji vekeqitzs ji zxmhyzsw.
Gstzehmrmjeji – qizsjsrskme
Vexe uyi bsgê vswwe itzitjix e gstzehmrmjeji bsrzeje vexe áxie zxmhyzáxme, 
vxmqimxeqitzi, vxigmwe lefix yq iwzyjs vxébms je qizsjsrskme gstzáhmr. 
Vretipeqitzs zxmhyzáxms78