Disclosure In Accounting
Mostrando 37-48 de 51 artigos, teses e dissertações.
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37. Efectos de la normalización contable internacional en españa y Portugal para un sector económico estratégico
The present on going process in the European Union, with a strategy towards the adoption of International Financial Reporting Standards from IASB, creates a challenge for Spanish and Portuguese construction enterprises. Standards setters from both countries have issued specific accounting regulations for construction enterprises, which will be affected by th
Revista Contabilidade & Finanças. Publicado em: 2006-08
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38. Evidenciação contábil da remuneração de funcionários por opções de ações. / Accounting Disclosure of employee compensation by stock option.
After the accounting fraud scandals in the United States, broadcast in 2002, the discussions regarding the accounting disclosure of the granting of share options to employees, as a variable compensation, caused an impact on several social classes, because the regulation in force in that conjuncture, waived the accounting recording of share option packages fo
Publicado em: 2006
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39. Evidenciação contábil nos relatórios da administração das empresas participantes dos níveis de governança da BOVESPA
The disclosure of accounting information is one of the premises of the corporate governance, once this has as pillar the transparency, to reduce the uncertainties in the users is process decisive. In this sense the objective of the present is analyse the existent relationship among the disclosure degree in the Reports of the Directors and the level of govern
Publicado em: 2006
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40. Evidenciação de informações de resposabilidade social na maior empresa em cada segmento da economia brasileira
With adjusted disclosure of the information, the interested agents will have instruments for evaluation of the social performance of the organization. The Accounting, in the fulfilment of its paper of supplier of information for the diverse types of users, must generate, beyond informations economic and financials, information on social responsibility. The o
Publicado em: 2006
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41. Contabilidade ambiental : evidências do comportamento pró-ativo empresarial / Environment Accounting: evidences from pro-active enterprise behaviour
The objective of this dissertation is to identify how Accounting is allowing the disclosure of pro-active firm behaviour in relation to the environment. It also analyses the effectiveness of environment accounting information to help to make compatible economic development and environment conservation. In order to achieve these objectives a survey of the rel
Publicado em: 2006
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42. Efeito das notícias pré-divulgadas no lucro : uma análise no setor de metalurgia e siderurgia brasileiro
This study examines the influence of the public disclosure information on market in the press on the companies in the period understood between the date of closing of the trimester and the spreading of its quarterly profit in the element of surprise that the spreading of the profit provokes in the market. The considered premise is of that the effect of the s
Publicado em: 2006
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43. Evidenciação nas demonstrações financeiras de empresas de participação comunitária do Estado de São Paulo
This work aims to analyze the disclosure level of the Financial Statements published by the Communitarian Investment Companies established in São Paulo State, using the accounting information necessary to publishing the financial statements required by the CVM - Stock Exchange Brazilian Commission through its Ofício-Circular n 01/2005 as parameter. Therefo
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/08/2005
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44. Contabilidade ambiental : evidenciação de eventos econômicos de natureza ambiental pelas empresas do setor químico e petroquímico
The companies, as integrant part of the society, are being forced to meet environmental goals, besides the economical ones, demonstrating that besides the economical return generated to the shareholders, they are also creating social return to the communities where they are located. Environmental Accounting is the system of information which main aim is to g
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/08/2005
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45. Estudo comparativo de informações contábeis por segmento de empresas brasileiras que negociaram na Nyse de 1999 a 2003
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
Publicado em: 2005
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46. Um estudo exploratório sobre a aplicabilidade do método de controes internos do COSO para as empresas brasileiras de pequeno porte
The Brazilian firms growth is the challenge to be considered within the microeconomic agenda in order to include the country in the global competitions context. For such growth to happen, it is necessary to overcome external barriers, such as taxation, financing, regulation and technological policies. Besides, internal barriers should also be overcome, such
Publicado em: 2005
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47. Modelo de avaliação de risco de controle utilizando a lógica nebulosa / Control risk assessment pattern using the fuzzy logic
The assessment of the risks that an entitys internal control system may fail concerning the identification, measurement, registration and disclosure of economic events, which should be reflected on the entity´s financial statements, is a significant challenge to independent auditors. The methodologies used to achieve those objectives are usually supported
Publicado em: 2005
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48. La difusión de información financiera gubernamental en los países del Mercosur: su armonización a través de la aplicación de las IPSASs de la IFAC
In recent years, numerous Latin-American countries have been carrying out reforms in their public accounting systems with a view to improving the information that guides the decision-making process. However, bearing in mind that, in general terms, the accounting systems adopt the accrual basis, there still exist differences in accounting practices. Neverthel
Revista Contabilidade & Finanças. Publicado em: 2003-12