Discontinuing operations accounting theory and normatization: a case study. / Teoria e normas contábeis de operações em descontinuidade: um estudo de caso.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2000

RESUMO

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 performance of the company. Accounting theory brings a series of parameters in recognition, measurement and disclosure terms, which can be used in the elaboration of accounting standards. Two groups of standards were analyzed: the US-GAAP and the international standards of IASC. A comparative study was accomplished, followed by the elaboration of a practical study case in that are observed the consequences of no existence of rules in Brazil and how the information could be presented according to US-GAAP and of IASC.

ASSUNTO(S)

financial accounting teoria da contabilidade international accounting contabilidade internacional accounting theory contabilidade societária

ACESSO AO ARTIGO

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