Accounting Norms
Mostrando 1-8 de 8 artigos, teses e dissertações.
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1. Alterações trazidas pelas normas brasileiras de contabilidade aplicadas ao setor público (NBCASP) para a contabilidade pública / Alterations brought by the Brazilian Norms of Applied Accounting to the Public Department (NBCASP) to the Public Accounting
Acompanhando a tendência internacional de convergência dos padrões contábeis, foram publicadas em 2008, pelo Conselho Federal de Contabilidade (CFC), as primeiras Normas Brasileiras de Contabilidade Aplicadas ao Setor Público – NBCASP. Tais normas fazem parte das ações delineadas pelo CFC para a convergência contábil no setor público, que no Bras
Publicado em: 2010
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2. Critérios para formação de provisões para riscos tributários, cíveis e trabalhistas
The current global scenario has contributed in order that all segments stop and review their procedures. Several areas of science have sought to improve the criteria adopted for long years almost as dogma for many professionals. However, currently many barriers are being broken and old ideas are reworked. The accounting it was no different. After years witho
Publicado em: 2010
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3. Contabilidade governamental brasileira no contexto da convergência aos padrões internacionais
With the globalization of the economy and the growing participation of several world investors in financial markets, combining the political, economical and social differences of each country, the varying Accounting Statements based on principles, standards, procedures or idiosyncratic accounting patterns become inadequate to provide comprehensible and usefu
Publicado em: 2009
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4. Impactos na provisão para devedores duvidosos dos bancos europeus listados na Bolsa de Nova Iorque após a adoção das normas internacionais de contabilidade / Impacts on the allowance for loan losses in listed European banks in the New York stock exchange after the adoption of the international accounting standards
The pressure created by the internationalization of capital markets prompted the European Parliament s decision to enforce, through Regulation nº 1606/2002, the adoption of international accounting standards by companies domiciled in the European Union (EU) and listed in the regulated stock markets, for preparing their consolidated financial statements, eff
Publicado em: 2009
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5. Contribution to the study of disclosure accounting norms apllied to public road concessions / Contribuição ao estudo da evidenciação das normas contábeis aplicadas às concessionárias de rodovias públicas
O objetivo desta proposta é analisar a aplicação das normas e procedimentos contábeis pelas empresas de concessão públicas, em particular, a de exploração de rodovias. O interesse pela pesquisa das concessionárias deve-se ao fato das mesmas trabalharem com contratos de longo prazo, de vinte a vinte cinco anos, bem como em analisar o tratamento cont�
Publicado em: 2008
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6. Impacto das diferenças de normas contábeis brasileiras, americanas e internacionais em indicadores de desempenho de empresas
The economic development, the opening of markets and the evolution of stock markets require that companies participate in global competition, forcing them to publish information for several users in different countries. In that sense, the objective of this study is to analyze the differences in performance indicators of Brazilian companies witch were calcula
Publicado em: 2007
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7. Evidenciação contábil da remuneração de funcionários por opções de ações. / Accounting Disclosure of employee compensation by stock option.
After the accounting fraud scandals in the United States, broadcast in 2002, the discussions regarding the accounting disclosure of the granting of share options to employees, as a variable compensation, caused an impact on several social classes, because the regulation in force in that conjuncture, waived the accounting recording of share option packages fo
Publicado em: 2006
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8. Evidenciação de informações de resposabilidade social na maior empresa em cada segmento da economia brasileira
With adjusted disclosure of the information, the interested agents will have instruments for evaluation of the social performance of the organization. The Accounting, in the fulfilment of its paper of supplier of information for the diverse types of users, must generate, beyond informations economic and financials, information on social responsibility. The o
Publicado em: 2006