Estudo comparativo de informações contábeis por segmento de empresas brasileiras que negociaram na Nyse de 1999 a 2003

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The regulator of the US securities markets (Securities and Exchange Commission - SEC) began requiring line-of-business information from registrants annual filings in 1970, in their annual reports which they issued to stockholders. The first international standard, IAS 14, was issued in August 1981, established specific guidelines for the required disclosure of segment information on financial reports. IASC, current IASB, revised this standard, effective in the middle of 1998. By changing the method of determining reportable segments to conform more closely to how the business enterprise is internally managed. Later, the international standard of the IASB was conformed their standards to this new reporting philosophy. The objective of the work is to identify the disclosure of the segment information on financial reports from Brazilian companies that negotiated in NYSE in the period from 1999 to 2003. The research is exploratory, with a qualitative aproach, to the 21 Brazilian companies with ADRs in NYSE. The study inserts in the research line of the financial accounting of PPGCC/FURB. The research results show only four companies evidence the consolidated acccounting their disclosures about segments of an enterprise and related information

ASSUNTO(S)

international accounting standard demonstrações contábeis segment information normas internacionais de contabilidade informação por segmento ciencias contabeis contabilidade; balanço (contabilidade) financial statements

ACESSO AO ARTIGO

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