{"tema_id":"22203","string":"Pol\u00edtica cont\u00e1bil","created":"2020-09-18 17:47:26","code":null,"notes":[{"@type":"Defini\u00e7\u00e3o","@lang":"ab","@value":"S\u00e3o os princ\u00edpios, as bases, as conven\u00e7\u00f5es, as regras e as pr\u00e1ticas espec\u00edficas que uma entidade aplica na elabora\u00e7\u00e3o e apresenta\u00e7\u00e3o das suas demonstra\u00e7\u00f5es cont\u00e1beis (NBC TSP 3); s\u00e3o as bases de mensura\u00e7\u00e3o utilizadas na elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras, por exemplo: custo hist\u00f3rico, custo corrente, valor realiz\u00e1vel l\u00edquido, valor justo ou valor recuper\u00e1vel (ATTIE, 2011).$vBRASIL. Tribunal de Contas da Uni\u00e3o. Gloss\u00e1rio de Controle Externo. Revis\u00e3o set.2017 "},{"@type":"MARC Header","@lang":"ab","@value":"=900  \\$aVCB$9vcetcu "},{"@type":"MARC Header","@lang":"ab","@value":"=901  SEN10000000000000000211266 "},{"@type":"MARC Header","@lang":"ab","@value":"=908  180920da|azn||babn\\\\\\\\\\\nana\\\\d "},{"@type":"MARC Header","@lang":"ab","@value":"=BAS  \\$a328.3456 - Controle Externo$9basvce "},{"@type":"MARC Header","@lang":"ab","@value":"=CAT  \\$aSENGER1$b30$c20200916$lSEN10$h2039 "}]}