Featured Posts

INVESTING IN GREEN STOCKS Rss

Public Accounting

Posted on : 08-12-2016 | By : leeDS | In : General

Tags:

0

COMMON WEALTH Concept: In its classic concept it is considered as the set of ' ' good, rights and obrigaes' ' pertaining to the natural person or legal. That is, it is the addition of the goods more the rights (active), deducting the obligations (passive), possessed people for a natural person or legal. We must make this interpretation a time that, if cannot understand the patrimony as being only the goods and the rights of a person (physical or legal). They constitute the party plaintiff of the patrimony, that is, the physical property of the goods for use or movement, and the credits or values to receive, realizable in short, average or long stated period in current currency. In such a way, it fits to stand out that, the party defendant of the patrimony, that is, the assumed commitments and that they must paid and be demanded in short, medium and long run, also must compose this set. In case that contrary, we would have a maken a mistake vision of the patrimonial situation.

The Patrimony Public for analogy understands the set of good, rights and obligations you evaluated in current currency, of the entities that compose the Public Administration. Important to detach that the common wealth is not only the relative one to the public entities, but to the entities that compose the Public Administration. Thus, beyond the patrimony of the institutions of internal public law, as they are the Union, the States, the Federal District, the Cities and the respective autarchies, also that pertaining one to the public companies, to the foundations instituted for the public power, beyond the part of the capital of the societies of mixing economy, that is, the percentile equivalent to the participation of public entities in the capital of these societies, is understood as common wealth. Public goods (of the Public Entities) the Brazilian Civil Code distinguish the public goods from the private properties, describing the following one: ' ' They are public pertaining goods of the national ownership to the Union, the States, or the Cities.

Comments are closed.