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

AUTOR(ES)
DATA DE PUBLICAÇÃO

1999

RESUMO

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 used in this study. Preceding the methodology of this research, this study offers some statistics of the transactions of business combination and gives a survey of how the main difficulties related to this subject were approached, as well as a determination of the most important issue of this study. In the chapters named US-GAAP, IASC and Brazil, the main rules of accountancy are trated, highlighting the definitions, accounting treatment, methods of evaluation, consolidation and disclosure. Moreover, in the comparative analysis, some of the main similarities and differences are cleared up that were shown in the previous chapters. This study includes an analysis of the most significant procedures for consolidation, as well as some examples related to each of the institutions that were focused on. Finally, the conclusions that were made on the basis of analysis are discussed.

ASSUNTO(S)

empresas - consolidação e fusão balanço international accounting enterprises - fusion and consolidation contabilidade internacional investments balance sheet investimentos

ACESSO AO ARTIGO

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