Campus Universitário Darcy Ribeiro
Brasília, Distrito Federal 70910-900
Brazil
Universidade de Brasília (UnB)
Convergence, Financial Statements, Comparability, Public Sector
Accrual Basis; Process of Convergence; Public Accounting; International Experiences
Accrual Regime, Brazilian Public Sector, Brazilian Accounting Standards, International Accounting Standards
Bens de Uso Comum, Tratamento Contábil, Setor Público, Public Goods, Accounting Treatment, Public Sector