International Standards Convergence
Mostrando 13-24 de 28 artigos, teses e dissertações.
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13. Nanotecnologia, ambiente e direito: desafios para a sociedade na direção a um marco regulatório
Nanotechnology launches a new era of technological convergence without ancestors from the human society history, whether its branches are placed in the majority of sciences and establishes new ways of communication. Analyze nanoparticles is being in front of something thoughtless because all scientific knowledge acquired is not the parameter, because the dim
Publicado em: 2010
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14. 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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15. 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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16. Disclosure in financial institutions of taxation in light of the convergence to international accounting standards / A evidenciação das informações tributárias pelas instituições financeiras em face da convergência para as normas internacionais
Communiqué 14259 published by the Brazilian Central Bank (BACEN) initiated a new phase for accounting in Brazil: the pursuit of convergence in accounting standards. In order to implement the policies of the International Accounting Standards Board (IASB), a number of measures must be taken to ensure that all Brazilian standards achieve convergence. Contribu
Publicado em: 2008
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17. Percepção sobre as expressões de incerteza na adoção das IFRS no Brasil
The search for convergence accounting to international standards results from an answer to the world s economic need to share a language that facilitates the communication of world markets. Hence, the IASBs proposal of international accounting standards that are applicable worldwide. However, this proposal involves the translation of such standards, original
Publicado em: 2008
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18. DOAR e DFC: conflitos conceituais
With the advent of globalization of the economy, the disclosure of accounting mark important role in the process of communication among its various users. The set of standards that causes such accounting information is different because the difference in beliefs, culture, nationalism among countries. In order to minimize the differences between the accountin
Publicado em: 2008
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19. Análise da convergência e harmonização das normas brasileiras de contabilidade (BR GAAP) com as normas internacionais de contabilidade relativas ao patrimônio líquido
Esta dissertação apresenta análise da convergência e harmonização das normas brasileiras de contabilidade, BR GAAP, com as normas internacionais de contabilidade IFRS – International Financial Reporting Standards, estabelecidas pelo IASB - International Accounting Standards Board, referentes à contabilização de operações, preparação e divulga�
Publicado em: 2008
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20. The first impact of the adoption of IFRS in European chemical companies and mining: search descriptive / O impacto da primeira adoção das normas IFRS nas empresas européias químicas e de mineração: pesquisa descritiva
The increasing adoption of International Financial Reporting Standards, IFRS, is consequence of the communication among enterprises, creditors, investors and stakeholders that is following the deep changes that have been taken place in the businesses. The international standards were set by IASB and it has already been identified a worldwide convergence towa
Publicado em: 2008
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21. Estudo crítico do pronunciamento conceitual básico "Estrutura Conceitual para Elaboração e Apresentação das Demonstrações Contábeis" emitido pelo Comitê de Pronunciamentos Contábeis (CPC)
The history of the evolution of accounting, so overall, shows the relationship between the development of accounting knowledge and the environmental characteristics (political, economic, cultural and institutional). With the development and opening economic markets, the accounting is now considered the financial language of business. From then on, trying to
Publicado em: 2008
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22. Os impactos da conversão de demostrações financeiras preparadas de acordo com as práticas contábeis adotadas no Brasil para as normas internacionais de contabilidade - International Financial Reporting Standards (IFRS): um estudo de caso da Companhia Arcelor Brasil S.A.
This dissertation intends to contribute to the studies of the international accounting in a moment when this matter is becoming very relevant for the business scenario of our country, even for regulatory, academic or professional purposes. The convergence of accounting practices around the world is no longer something distant from our reality, and it is fina
Publicado em: 2008
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23. 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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24. 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