Accounting Rules
Mostrando 13-24 de 34 artigos, teses e dissertações.
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13. Avaliação da conexão entre as normas e práticas contábeis e fiscais no Brasil / Valuation of connection between the rules and practice financial accounting and tax of Brazil
A quebra das barreiras comerciais, o desenvolvimento do mercado de capitais e o aumento constante de capital externo no país impuseram às empresas elaborarem seus demonstrativos à luz de uma linguagem única, capaz de facilitar a comunicação entre os mercados mundiais e, nesse contexto, a convergência contábil, foi a resposta a essa necessidade. No Br
Publicado em: 2010
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14. Isomorfismo na institucionalização de hábitos e rotinas de controladoria em empresas familiares brasileiras / Isomorphism in the institutionalization of habits and routines of the controllership in brazilian family business
Institutionalization in organizations has been subject of studies focusing on Institutional Theory, based on New Institutional Economics, New Institutional Sociology and Old Institutional Economics. This study aims to verify if the institutionalization of habits and routines of controllership presents isomorphism in publicly traded brazilian family business.
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/08/2009
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15. Análise do nível de formalização da política de segurança da informação à luz da NBR ISO/IEC 17799: 2005 nas empresas de tecnologia da informação de Blumenau, SC / Evaluate the level of information security policies to the lights of NBR ISO/IEC 17799: 2005 of Information Tecnologies Enterprises of Blumenau, Santa Catarina
This work if inserts in the Management Control research line of the Program of Accounting Post- Graduation in Countable Sciences of the Regional University of Blumenau and the general objective is to identify the existence of the politics of security of the information in the companies of information technology in the region of Blumenau, Santa Catarina, Braz
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/08/2009
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16. Controle social no Ãmbito municipal : um estudo sobre a utilidade dos relatÃrios da Controladoria Geral da UniÃo (CGU) na percepÃÃo dos conselheiros de polÃticas sociais no Estado de Pernambuco
The present study objectified to investigate the utility of the reports of the CGU for the exercise of the social control, from the perception of the Council members of Social Politics, concerning the reports of Fiscalization made by the Controladoria Geral da UniÃo about the application of the public resources. The used method was the inductive one, the me
Publicado em: 2009
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17. Accounting quality and the adoption of IASB standards: portuguese evidence
Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are lar
Revista Contabilidade & Finanças. Publicado em: 2008-12
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18. 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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19. Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade : evidências empíricas de empresas brasileiras
This research was developed with the general objective of pointing, quantitatively, the distance of the disclosure level of financial statements of Brazilian companies, about the disclosure of financial instruments, for applications disposed by the IASB (International Accounting Standards Board). It was analyzed the annual reports that these companies provid
Publicado em: 2008
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20. A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica
The Income Tax is ruled by complex and sparse rules, indeed one of the most important tributes in Brazil, reaches both natural persons and legal entities. On account of this amplitude, as a rule, the discussions concerning this tribute raise the interest of studious people and contributors as well, who are always interested in verifying whether the demand to
Publicado em: 2008
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21. Preço de transferência no Brasil e os impactos nas demonstrações financeiras
Until the end of 1.996, the Brazilian legislation did not regulate the transactions of importation and exportation related to companies from overseas. However, with the law number 9.430/96, January 1st, 1.997, the legislation for tax return regulated for the first time the issue about the cost for international transferring of goods, services, rights and int
Publicado em: 2008
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22. A fria austeridade das regras fiscais resiste ao calor das urnas? : Oportunismo fiscal e contabilidade criativa nos estados brasileiros
Por que as regras fiscais nÃo impedem o oportunismo fiscal dos governantes na proximidade das eleiÃÃes? O presente trabalho analisa o desempenho fiscal dos estados brasileiros nos anos de eleiÃÃo para o cargo de governador posteriormente à adoÃÃo da Lei de Responsabilidade Fiscal. A hipÃtese à que a disputa eleitoral continua a afetar negativamente
Publicado em: 2008
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23. Análise da Regulação Contábil: Um Ensaio à Luz da Teoria Tridimensional do Direito, da Teoria Normativa da Contabilidade e do Gerenciamento da Informação Contábil, numa Perspectiva Interdisciplinar
The choice of accounting standards capable of defining the recognition, measurement and publicizing of financial and economic information to the general public constitutes one of the accounting community¿s greatest challenges. So, the analysis of the Fundamental Principles of Accounting and of the Conceptual Structure of Accounting becomes relevant because
Publicado em: 2007
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24. Estudo sobre a aderência de laudos contábeis às normas técnicas do conselho federal de contabilidade, produzidos em processos judiciais envolvendo cartões de crédito, falência e sistema financeiro de habitação na comarca de Natal/RN
The account expertness proof has had an important role in the judicial environment, helping the magistrates to have a theoretical background which is necessary to judge the cases that involve conflicts of patrimony interests. According to this, the expert accounter needs some tools that help him to elaborate objective reports technically correct. This resear
Publicado em: 2007