Especialização em Contabilidade Pública
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Navegando Especialização em Contabilidade Pública por Autor "Meurer, Sidenir Niehuns"
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Artigo Científico Acesso aberto Análise das demonstrações contábeis no setor público – avaliação de indicadores financeiros e de solvência(2018) Costa, Claudivan da SilvaThe objective of this study was to analyze the main economic and financial indicators used in the analysis of the financial statements, applied to the public sector, through a case study in which the information contained in the following financial statements of the Maceió City Hall / AL, from 2014 to 2016: Budget Balance Sheet, Balance Sheet, Balance Sheet and Statements of Changes in Equity. In the analysis, the following indicators were used: Financial Situation (SF), Permanent Situation (SP), Real Financial Budget Execution (FEO), Equity Result (Rpatr), Revenue Execution (RE), Execution of Expenses (ED), Equilibrium Budget Execution (EO), Budgetary Execution (EOC), Budgetary Execution (EOCap), Extra Budget Execution (EEO), Result of Financial Balances (RSF) and Remains to Pay Subscribers (PR)