Disclosure In Accounting
Mostrando 25-36 de 51 artigos, teses e dissertações.
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25. 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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26. Disclosure de instrumentos financeiros segundo as normas internanacionais de contabilidade : evidências empíricas de empresas brasileiras
This research was developed with the general objective of pointing, quantitatively, the distance of the disclosure level of financial statements of Brazilian companies, about the disclosure of financial instruments, for applications disposed by the IASB (International Accounting Standards Board). It was analyzed the annual reports that these companies provid
Publicado em: 2008
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27. Um estudo sobre a relação entre o lucro contábil e o disclosure das companhias abertas do setor de materiais básicos: evidências empíricas no mercado brasileiro de capitais / A study about the relationship between the accounting profit and the disclosure of the companies of the section of basic materials: empiric evidences in the brazilian market of capitals
O objetivo do trabalho em tela foi analisar a influência da métrica contábil de lucro sobre o nível de disclosure contido nos relatórios da administração das companhias. A hipótese orientadora do estudo afirma que nas companhias abertas, existe uma relação significativa entre as escolhas dos administradores sobre o nível de disclosure contido nos
Publicado em: 2008
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28. Identification of relevant aspects concerning financial instruments disclosure of classified companies within different levels of corporate governance of Bovespa / Identificação dos aspectos relevantes na evidenciação dos instrumentos financeiros das empresas classificadas nos níveis diferenciados de governança corporativa da BOVESPA
This study has aimed to identify the existence of differences in the disclosure of financial instruments regarding recognition criteria, measurement and disclosure among companies of different levels of governance of Bovespa. In addition, it also presents some factors that influence this disclosure. The study contributes to both Theory and International Acco
Publicado em: 2008
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29. 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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30. Gastos públicos no Brasil: evidenciação da dinâmica dos gastos corentes federais no período 1995 à 2006
Currently, the increase of federal public expenses, mainly of current expenses, is the core element of the debate on the future directions for national public finances. Thus, the dynamic disclosure of these expenses, from 1995 to 2006, aims to demonstrate the governments priorities related to social, non-social and financial areas in this period, as well as
Publicado em: 2008
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31. A mediação da informação contábil sob a ótica da ciência da informação / A mediação da informação contábil sob a ótica da ciência da informação
The public corporations, by means of their investor relations departments, offer information services devoted to the construction of meaning for financial disclosure users. These services were, in this research, studied as institutional intermediation. The study on information transference present in the accounting reports and their intermediation allowed fo
Publicado em: 2007
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32. Efeito formulação e contabilidade : uma análise da influência da forma de apresentação de demonstrativos e relatórios contábeis sobre o processo decisório de usuários de informações contábeis
This work had as the main objective to verify if the way accounting information reported can or can not influence users decision of accountant information. For that the answers of 1850 Business Management and Accountancy students from public and private Universities of Brasília, João Pessoa and Natal were taken. Six experiments were done, reported in a que
Publicado em: 2007
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33. Análise da Regulação Contábil: Um Ensaio à Luz da Teoria Tridimensional do Direito, da Teoria Normativa da Contabilidade e do Gerenciamento da Informação Contábil, numa Perspectiva Interdisciplinar
The choice of accounting standards capable of defining the recognition, measurement and publicizing of financial and economic information to the general public constitutes one of the accounting community¿s greatest challenges. So, the analysis of the Fundamental Principles of Accounting and of the Conceptual Structure of Accounting becomes relevant because
Publicado em: 2007
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34. A aplicação do IAS 39 (International Accouting Standard) em uma empresa não financeira: controles internos e implicações na contabilização de operações com derivativos, um estudo de caso
The derivatives are instruments used for companies management risks of loss related to exposition of price variation, exchange variation, interest and credit, which generate from operational activities. The complexity accounting treatment of these instruments generate difficult related to internal control and request an structure which the companies have to
Publicado em: 2007
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35. Financial statements internal control and inspection systems: a critical analysis of specific standards / Sistemas de controles internos e de fiscalização em demonstrações contábeis: uma análise crítica de normas específicas
Stock market regulatory agencies in Brazil and the United States have effected major changes in the control and inspection of the preparation and disclosure of financial statements. The need for these changes was made mostly evident when corporate frauds perpetrated using accounting tools started to be disclosed in the second half of the 1990s in both countr
Publicado em: 2007
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36. Demonstração de valor adicionado e balanço social: contribuição de evidenciação para as empresas na região de Uberaba
The aim of this paper is to show the relevance and contribution of the social data pertaining to the Social Report and mainly to the Added Value Statement. It is credited that its disclosure may help evaluate its effects upon the social environment as well as the remuneration attributed to several production factors. The wealth of management and financial da
Publicado em: 2007