DEMONSTRAÇÃO DE RESULTADO ECONÔMICO: PERCEPÇAO DO COMANDO DA AERONÁUTICA DO BRASIL/Economic income statement: perception of aeronautical command of Brazil/Demostración de resultado económico: percepcion del comando de la aeronáutica de Brasil

In 2010, a change in the Brazilian accounting regulatory framework introduced the Demonstração do Resultado Econômico (DRE) [Economic Income Statement] for the public sector, which seeks to compare the internal costs of production to market values, according to the concept of opportunity cost. This...

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Bibliographic Details

Published in:	Revista de administração de emprêsas Vol. 54; no. 5; pp. 548 - 559
Main Authors:	Gomes, Delfina Rosa Da Rocha, Magliano, Giovanni
Format:	Journal Article
Language:	Portuguese
Published:	01-09-2014
Subjects:	Accounting standards Brazil Opportunity cost Public sector Studies
Online Access:	Get full text
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