ANALYSIS OF THE DNIT BALANCE SHEET

This book provides an analysis of the Balance Sheet of the National Department of Infrastructure and Transportation (DNIT), in accordance with Law No. 4,320 of March 17, 1964, the Accounting Manual Applied to the Public Sector (MCASP) issued by the National Treasury Secretariat - STN and the Brazilian Technical Accounting Standards Applied to the Public Sector (NBC TSP). Furthermore, this work provides an analytical overview, in accordance with the principles of the Balance Sheet in the context of Accounting Statements Applied to the Public Sector (DASP), whose objective is to provide useful information on the entity reporting the information, aimed at internal external users for purposes of accountability and accountability and for decision making. It is expected that this work will contribute to the development of knowledge and assist all professionals, students and researchers with new reflections on relevant topics in the area of Public Accounting and Public Administration in Brazil.

Autorentext

Licenciada en Ciencias Contables por la Universidad Estatal de Bahía (2008), con especialización en Contabilidad Pública (2009), Auditoría del Sector Público (2013) y Administración Pública (2016). Maestría en Contabilidad en curso. Contadora Pública. Investigadora en las áreas de Contabilidad Pública y Administración Pública.