Comparability Accounting
Mostrando 1-8 de 8 artigos, teses e dissertações.
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1. The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants
Abstract Purpose – The goal of this paper is to prove if there is a change in the Spanish professionals´ perception about the accounting reform in Spain due to the adaptation to IFRS, depending on when it is analysed, and also if this opinion depends on their degree of knowledge. Design/methodology/approach – We have used a survey done to the Spanish
Rev. bras. gest. neg.. Publicado em: 26/08/2019
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2. O nível de comparabilidade contábil dos países do BRIC
O objetivo geral da presente pesquisa foi identificar os níveis de comparabilidade internacional e nacional dos relatórios financeiros das empresas oriundas dos países do BRIC. Brasil, Rússia, Índia e China possuem em comum grandes territórios, populações, crescimentos econômicos significativos e presenças importantes na economia e política intern
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 08/02/2012
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3. Alternativas para a auditoria independente de estimativas contábeis e saldos afetados por julgamento da administração e como minimizar os problemas da assimetria da informação
The accounting standards in Brazil have experienced an accelerated improvement process, in search of the attributes defined by the users of the financial statements, which are: transparency, comparability with the other entities and uniformity with the foreign market. In agreement with the accounting pronouncements already issued, the accountancy of the oper
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2010
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4. Características qualitativas da informação contábil : uma análise do grau de entendimento dos gestores financeiros de empresas do setor elétrico brasileiro
The accountings objective is to provide the user with information capable to base and to make the decision taking more security, to do this is necessary that such informations features have quality. If it is not observed, the effort to product this information can be null. The present research objectified to analyze if the managers of companies of the Brazil
Publicado em: 2007
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5. 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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6. El proceso de armonización contable en latinoamérica: camino hacia las normas internacionales
Nowadays, after the agreement signed between the IASB and the IOSCO in 1995, together with the actual convergence plan between the IASB and the FASB in 2002, the harmonisation process is in a state of effervescence, advancing in order to establish just one set of accounting standards that could be used for both domestic and cross-border financial reporting.
Revista Contabilidade & Finanças. Publicado em: 2005-12
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7. Estudo da consolidação proporcional nas empresas que atuam no mercado brasileiro / Study of the proportionate consolidation on companies that are active in the Brazilian market
There is no consensus on the best way of recognizing investments in joint ventures in the investing company?s financial statement. One single accounting practice needs to be adopted, as the lack of a standardized accounting treatment for investments in cases of shared control impairs the comparability of consolidated financial statements issued by companies
Publicado em: 2005
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8. Disclosure ambiental: uma análise do conteúdo dos relatórios ambientais de empresas do setor de papel e celulose em nível internacional / Environmental disclosure: an analysis of the content of the companies´environmental reports of the pulp and paper industry in international level
Analysis of the content of the companies environmental reports of the pulp and paper industry in international level. The objective of this research is to investigate, based on the annual and environmental reports currently practiced, how the environmental information disclosure level presented by the companies of the pulp and paper industry is. The literatu
Publicado em: 2002