Accounting Rules
Mostrando 25-34 de 34 artigos, teses e dissertações.
-
25. 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
-
26. Labor law and the small-sized and microcompanies: one purposal of differrentiated juridical treatment / O direito do trabalho e as pequenas e microempresas: uma proposta de tratamento jurídico diferenciado
The purpose of this study is to determine the feasibility of establishing a differentiated juridical treatment to small-sized and micro companies within the scope of labor laws. Despite this segment major importance within the Brazilian economic context, accounting for a large part of current jobs, it is in this segment that traditional paradigms of labor la
Publicado em: 2007
-
27. Uma análise crítica dos pareceres dos auditores independentes sobre demonstrações contábeis de empresas brasileiras
Como parte integrante do relatório anual das companhias abertas, exposto publicamente aos usuários da informação contábil, encontra-se o parecer dos auditores independentes, sobre o qual se objetivou analisar os aspectos da aderência às Normas Brasileiras de Contabilidade, compreensibilidade e utilidade que o revestem. Para atendimento aos objetivos p
Publicado em: 2006
-
28. O ativo fiscal diferido no sistema financeiro nacional: análise e proposta de contabilização / The deferred tax asset in the Brazilian National Financial System: analysis and proposal of a method of accounting for income taxes
O aprofundamento das diferenças entre a contabilidade e as normas tributárias tornou o crescimento do ativo fiscal diferido, resultante da alocação dos efeitos tributários das diferenças temporárias entre os dois sistemas contábeis, um problema a ser enfrentado pelas autoridades monetárias. Entre os principais métodos de alocação de impostos entr
Publicado em: 2004
-
29. Auditoria ambiental: um estudo exploratÃrio e o desafio da sua implantaÃÃo pelo Tribunal de Contas do estado de Pernambuco
Lately the pressure by the society on companies which do not respect the environment has grown. This is the reason that has pushed them to adopt an environmental control, preservation and conservation policy to guarantee its continuity. One way to make evident that companies are engaged with the environmental issue is to adopt a management standard of the en
Publicado em: 2003
-
30. O sistema de gestão integrada como instrumento de ensino: um estudo de aderência no curso de administração da Universidade Regional de Blumenau
The environment for technological evolution has been changing lately and causing a constant search for updating from the companies. The need to follow theses advances is justified by the global competition, with more innovating companies competing for the best positions in the market. In this context are also the higher learning institutions, which compete a
Publicado em: 2003
-
31. The risk estimation for the allowance for doubtful accounts. / A estimativa do risco na constituição da PDD.
This project aims at evaluating the used models and proposing the adoption of new models, for the Allowance for Doubtful Accounts, with the objective of measuring the risk related to customers financing and loan activities, and the resulting impact in assets measurements. In order to achieve this goal and try not to over exploit the subject, the following st
Publicado em: 2001
-
32. Discontinuing operations accounting theory and normatization: a case study. / Teoria e normas contábeis de operações em descontinuidade: um estudo de caso.
This work tries to investigate the theoretical and normative bases for accounting recognition of discontinuing operations, which are representative parts of a business being sold, spun-off or abandoned. The objective is to verify if recognition and disclosure contribute to the increase of the user s capacity in accomplishing projections concerning the future
Publicado em: 2000
-
33. Business combination and consolidation: a comparative analysis among the US-GAAP, IASC and Brazilian accouting pronoucements / Business combination e consolidação: uma abordagem comparativa entre as normas dos US-GAAP, IASC e Brasil
This study presents a comparative analysis among the US-GAAP, IASC and Brazilian accounting pronoucements for the transactions of business combination and for the consolidation of financial statements. It reviews the definition of business combination according to the concepts of US-GAAP, IASC and Brazilian pronouncements and, subsequently, the definition us
Publicado em: 1999
-
34. The Evolution of Tandemly Repetitive DNA: Recombination Rules
Variable numbers of tandem repeats (VNTRs), which include hypervariable regions, minisatellites and microsatellites, can be assigned together with satellite DNAs to define a class of noncoding tandemly repetitive DNA (TR-DNA). The evolution of TR-DNA is assumed to be driven by an unbiased recombinational process. A simulation model of unequal exchange is pre