Despesa Pública sob enfoque orçamentário e patrimonial

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QUESTÃO ERRADA: Do ponto de vista orçamentário, as despesas públicas correspondem aos decréscimos nos benefícios econômicos durante o período contábil, sob a forma de saída de recursos, redução de ativos ou incremento em passivos, que resultem em decréscimo do patrimônio líquido.

ERRADA, É do ponto de vista PATRIMONIAL. Isso porque, despesas públicas, do ponto de vista orçamentário, englobam as despesas correntes e de capital.

Despesas correntes => alteram o patrimônio líquido, despesas efetivas.

Despesas de capital => não alteram o patrimônio líquido, decorrem de uma mutação patrimonial. Despesas não efetivas. A afirmativa diz:” … Despesas públicas (Não especifica, portanto, engloba as despesas corrente e de capital) … que resultem em decréscimo do patrimônio líquido (Somente as despesas correntes alteram o patrimônio líquido). A afirmativa estaria correta se no lugar de “Despesas públicas” estivesse escrito “Despesas correntes”

QUESTÃO CERTA: Sob o enfoque patrimonial, a despesa pública é definida como um decréscimo nos benefícios econômicos durante o período contábil, sob a forma de saída de recursos ou redução de ativos ou incremento em passivos que resulte em decréscimo do patrimônio líquido.

De acordo com a Resolução do Conselho Federal de Contabilidade nº 1.121, de 28 de março
de 2008, que dispõe sobre a estrutura conceitual para a elaboração e apresentação das demonstrações
contábeis, receitas são aumentos nos benefícios econômicos durante o período contábil sob a forma
de entrada de recursos ou aumento de ativos ou diminuição de passivos, que resultem em aumento
do patrimônio líquido e que não sejam provenientes de aporte dos proprietários da entidade e as
despesas são decréscimos nos benefícios econômicos durante o período contábil sob a forma de
saída de recursos ou redução de ativos ou incremento em passivos, que resultem em decréscimo do
patrimônio líquido e que não sejam provenientes de distribuição aos proprietários da entidade. 

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