Accounting Convergence
Mostrando 25-36 de 39 artigos, teses e dissertações.
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25. O atual regime brasileiro de recuperação e falência como efetivação da função social da empresa.
The objective of this study is the analysis of corporate social role and how it modified and rebuilt the brazilian regimen of recover and bankruptcy by introducing brazilian federal law 11.101 from 2005. The first step in this analysis was a summary narrative of company historical transformations as a socioeconomics phenomenon followed by its legal evolution
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2009
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26. Matemática agradável
This paper suggests a reconsideration of the principle that public deficits should be financed by public debt. Two main reasons are offered. First, it is admitted that public debt is an economic variable whose time behaviour is better described by a first difference equation instead of an accounting identity. The convergence condition thus obtained requires
Brazilian Journal of Political Economy. Publicado em: 2008-09
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27. DOAR e DFC: conflitos conceituais
With the advent of globalization of the economy, the disclosure of accounting mark important role in the process of communication among its various users. The set of standards that causes such accounting information is different because the difference in beliefs, culture, nationalism among countries. In order to minimize the differences between the accountin
Publicado em: 2008
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28. Disclosure in financial institutions of taxation in light of the convergence to international accounting standards / A evidenciação das informações tributárias pelas instituições financeiras em face da convergência para as normas internacionais
Communiqué 14259 published by the Brazilian Central Bank (BACEN) initiated a new phase for accounting in Brazil: the pursuit of convergence in accounting standards. In order to implement the policies of the International Accounting Standards Board (IASB), a number of measures must be taken to ensure that all Brazilian standards achieve convergence. Contribu
Publicado em: 2008
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29. Percepção sobre as expressões de incerteza na adoção das IFRS no Brasil
The search for convergence accounting to international standards results from an answer to the world s economic need to share a language that facilitates the communication of world markets. Hence, the IASBs proposal of international accounting standards that are applicable worldwide. However, this proposal involves the translation of such standards, original
Publicado em: 2008
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30. Estudo crítico do pronunciamento conceitual básico "Estrutura Conceitual para Elaboração e Apresentação das Demonstrações Contábeis" emitido pelo Comitê de Pronunciamentos Contábeis (CPC)
The history of the evolution of accounting, so overall, shows the relationship between the development of accounting knowledge and the environmental characteristics (political, economic, cultural and institutional). With the development and opening economic markets, the accounting is now considered the financial language of business. From then on, trying to
Publicado em: 2008
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31. The evolution of the accounting practices in Brazil in the last thirty years: from Law nº 6.404/76 to Law nº 11.638/07 / Evolução das práticas contábeis no Brasil nos últimos 30 anos: da Lei 6.404/76 à Lei 11.638/07
The standardization of accounting in Brazil has its origin not only based on the Law nº 6.404/76, which defines the accounting rules for the Limited Liability Corporation Law, but also on the fiscal law according to the Income Tax Regulation; in addition it is ruled by the Instructions, Rules and other documents complying with the Securities Commission (CVM
Publicado em: 2008
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32. Os impactos da conversão de demostrações financeiras preparadas de acordo com as práticas contábeis adotadas no Brasil para as normas internacionais de contabilidade - International Financial Reporting Standards (IFRS): um estudo de caso da Companhia Arcelor Brasil S.A.
This dissertation intends to contribute to the studies of the international accounting in a moment when this matter is becoming very relevant for the business scenario of our country, even for regulatory, academic or professional purposes. The convergence of accounting practices around the world is no longer something distant from our reality, and it is fina
Publicado em: 2008
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33. The first impact of the adoption of IFRS in European chemical companies and mining: search descriptive / O impacto da primeira adoção das normas IFRS nas empresas européias químicas e de mineração: pesquisa descritiva
The increasing adoption of International Financial Reporting Standards, IFRS, is consequence of the communication among enterprises, creditors, investors and stakeholders that is following the deep changes that have been taken place in the businesses. The international standards were set by IASB and it has already been identified a worldwide convergence towa
Publicado em: 2008
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34. Análise da convergência e harmonização das normas brasileiras de contabilidade (BR GAAP) com as normas internacionais de contabilidade relativas ao patrimônio líquido
Esta dissertação apresenta análise da convergência e harmonização das normas brasileiras de contabilidade, BR GAAP, com as normas internacionais de contabilidade IFRS – International Financial Reporting Standards, estabelecidas pelo IASB - International Accounting Standards Board, referentes à contabilização de operações, preparação e divulga�
Publicado em: 2008
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35. Sintese dos metodos de pegada ecologica e analise emergetica para diagnostico da sustentabilidade de paises : o Brasil como estudo de caso / Convergence of emergy analysis and ecological footprint methods as a sustainability indicator of countries : Brazil as case study
Mankind is facing a challenge without precedents: there is a consensus that Earth?s ecosystems can no longer support today?s levels of economic activities and energy consumption. In order to determine the impact of human activities on the environment and the levels of sustainability, parameters and indicators are necessary. Emergy accounting can evaluate nat
Publicado em: 2008
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36. Impacto da IFRS 3 Business combination nas demonstrações contábeis de empresas britânicas do segmento de petróleo, gás e energia, em 2005
The process of internationalization of the means of production and the increase of worldwide commerce of good, services and capitals strengthen the necessity of a universal, trustworthy and common language for the enterprise sector. This language is present in the accounting and financial reports. As the accounting information can change substantially from a
Publicado em: 2007