A ESTRUTURA CONCEITUAL DA CONTABILIDADE E A PRÁTICA DO PROCESSO DE ESCRITURAÇÃO: Gabriela Nacao Diaferia

Abstract

The Conceptual Framework for the Preparation and Presentation of Financial Statements is intended to serve as a source of the basic and fundamental concepts to be used in the preparation and interpretation of Technical Pronouncements, as well as for the preparation and use of the Financial Statements of the entities, whether commercial, industrial or other businesses.