Accrual Basis
Mostrando 1-4 de 4 artigos, teses e dissertações.
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1. Diretrizes do IFAC para o regime de competência: impactos nos resultados contábeis dos governos municipais da Microrregião de São Miguel do Oeste-SC / Guidelines of IFAC for accrual basis: impacts on accounting results in the municipal governments of the micro region of São Miguel do Oeste - SC
As mudanças no cenário contábil internacional e busca da harmonização das práticas locais com os padrões internacionais no setor privado, desencadeou o início desse processo no setor público. Este estudo objetiva analisar os impactos das mudanças no reconhecimento e mensuração decorrentes da alteração do regime misto para o regime de competênc
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2009
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2. Cash flow statement under the accrual basis accounting / Fluxo de caixa por regime de competência
The Cash Flow Statement (CFS) is a financial statement prepared under the cash basis accounting. This characteristic grows difficult its comparison with other financial statements that are prepared under de accrual basis accounting. In this study, it was developed a new model, according the studies done by Dechow and Dichev (2002) in the United States of Ame
Publicado em: 2006
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3. La difusión de información financiera gubernamental en los países del Mercosur: su armonización a través de la aplicación de las IPSASs de la IFAC
In recent years, numerous Latin-American countries have been carrying out reforms in their public accounting systems with a view to improving the information that guides the decision-making process. However, bearing in mind that, in general terms, the accounting systems adopt the accrual basis, there still exist differences in accounting practices. Neverthel
Revista Contabilidade & Finanças. Publicado em: 2003-12
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4. Calcium-enriched foods and bone mass growth in prepubertal girls: a randomized, double-blind, placebo-controlled trial.
High calcium intake during childhood has been suggested to increase bone mass accrual, potentially resulting in a greater peak bone mass. Whether the effects of calcium supplementation on bone mass accrual vary from one skeletal region to another, and to what extent the level of spontaneous calcium intake may affect the magnitude of the response has, however