1984-6444
1984-6444
S1984-64442022000100269
10.5902/1984644464108
Brazil
Brazil
Brazil
00
00
2022
00
00
2022
47
[
2007
12
2
2
233-56
]
[
2019
29
72
72
147-62
]
[
2014
4ª ed
]
[
2012
. 12
2
2
207-16
]
[
DELOITTE
2016
]
[
2011
. 9
1
1
146-63
]
[
2013
17
26
26
57-69
]
[
Resolução CNE/CP Nº 1
2006
1
11
]
[
2012
]
[
2005
13
49
49
487-96
]
[
2010
6
]
[
2018
34
34
]
[
2011
]