An Analysis of DNIT's Infrastructure Assets: In light of the Accounting Statements Applied to the Public Sector - Couverture souple

Guedes, Sabrynna M. De Lucena C.; Souza, Gabriel Jesus De; Queiroz, Alex Diego De Souza

Couverture souple

ISBN 10 : 6204383213 ISBN 13 : 9786204383217

Editeur : Our Knowledge Publishing, 2022

Synopsis

The "Analysis of Infrastructure Assets of the National Department of Infrastructure and Transportation" is intended to present the infrastructure assets under the jurisdiction of DNIT and its form of classification, recognition, measurement and disclosure in the financial statements, The main basis is the Brazilian Accounting Standards Applied to the Public Sector, the Accounting Manual Applied to the Public Sector (MCASP) and the Siafi Manual edited by the National Treasury Secretariat (STN), especially the part referring to 020334 - Infrastructure and Cultural Heritage Assets. In DNIT, infrastructure assets are composed predominantly of highways, railways, waterways, bridges, locks and small port facilities. This book demonstrates the types of infrastructure assets under the responsibility of DNIT, their accounting and their equity impact, based on the financial statements for the year 2020. It is hoped that this reading will contribute to the development of new knowledge for students, professionals or simply lay people who wish to know more about the subject.

Détails de l'édition

• Éditeur: Our Knowledge Publishing
• Date d'édition: 2022
• Langue: anglais
• ISBN 10: 6204383213
• ISBN 13: 9786204383217
• Reliure: Broché
• Nombre de pages: 60
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible