Financial Accounting Statement
Mostrando 1-12 de 15 artigos, teses e dissertações.
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1. USO DA TAXONOMIA COMO FERRAMENTA DE REDUÇÃO DA SUBJETIVIDADE NOS PROCESSOS DE AUDITORIA
Resumo Trata da viabilidade de elaboração de uma taxonomia de distorções contábeis como ferramenta para a redução da subjetividade nos processos de auditoria. Os riscos de distorção contábil são mapeados na literatura e então classificados na estrutura taxonômica. O caminho entre a análise desses riscos e a escolha de procedimentos de auditoria
Perspect. ciênc. inf.. Publicado em: 16/05/2019
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2. A demonstração do valor adicionado como instrumento de transparência nas entidades do terceiro setor / The value added statement as an accountability instrument in the third sector entities
This research was developed in order to analyze what the most appropriate way to highlight the Value Added Statement, revenues from the third sector entities on the various sources available to capture them. Secondly and based on the conclusion of the doctoral thesis of Fregonesi (2009) that social and environmental investments made by companies to nonprofit
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 03/10/2012
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3. Spread bancário: uma análise cross-country em mercados relevantes para o Banco Santander
This work is a case study of Banco Santander S.A. The aim is to comparatively analyze the banking spread in a sample of six countries where businesses are most relevant to this bank. The countries are: Brazil, Mexico, Chile, Spain, Portugal and the United Kingdom. The focus is on Brazil. The data for the study were collected from annual financial statements
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 27/05/2011
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4. A divulgação da perda por impairment nas empresas brasileiras de capital aberto
The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who hav
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/02/2011
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5. Teste de "impairment" para ativos de longa duração : tratamento contábil de acordo com o SFAS nº 144 / Impairment test of long-lived assets: accounting treatment –SFAS 144
Esse estudo apresenta tratamento do teste de impairment de ativos de longa duração de acordo com as normas contábeis norte-americanas, emitidas pelo Financial Accounting Standards Board (FASB). O teste de impairment é utilizado para evidenciar e mensurar a perda da capacidade de recuperação do valor contábil de um ativo de longa duração. Uma perda p
Publicado em: 2010
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6. Analysis of the relationship between accounting information and a systematic risk / Análise da relação entre a informação contábil e o risco sistemático
The efficient market hypothesis and CAPM brought the concept of the new relevant information has an immediate effect on the stock price, changing expectations about their risk, market beta (HENDRIKSEN e VANBREDA, 1999, p. 184). According to the reality, this study was conducted to investigate whether the accounting betas have a relationship with its systemic
Publicado em: 2010
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7. Desempenho econômico-financeiro de indústrias calçadistas brasileiras: uma análise do período de 2000 a 2006
O objetivo do estudo é a avaliação do desempenho econômico e financeiro de empresas calçadistas brasileiras. O estudo contextualiza-se no ambiente caracterizado a partir dos anos 1980, quando o mercado competitivo ultrapassou as fronteiras domésticas, exigindo das empresas maior eficiência na gestão de suas atividades, tendo na contabilidade uma das
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/08/2008
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8. Securitie´s investment strategies based on financial statement analysis: is it possible to foresee the future? / Estratégias de investimento em ações baseadas na análise de demonstrações contábeis: é possível prever o sucesso?
This thesis investigates the usefulness and limitations of investment strategies based on financial statement analysis. Initially I assess the usefulness of the strategy for the full sample of Brazilian public-held firms. An additional analysis considers the partition of high book-to-market (HBM) or/and poor corporate governance (CG) firms. Capital markets r
Publicado em: 2008
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9. The relevance of accounting approach in measuring the corporate tax burden / A relevância da abordagem contábil na mensuração da carga tributária das empresas
The interest in the companieseffective tax burden as well as its measurement is more and more greater, mainly due to the fact the international mobility of capital and labor has been growing, as a result of the globalization constant progress. This study aims at verifying if there are significant disagreements between the tax approach and the accounting appr
Publicado em: 2008
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10. 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
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11. Cash flow statement under the accrual basis accounting / Fluxo de caixa por regime de competência
The Cash Flow Statement (CFS) is a financial statement prepared under the cash basis accounting. This characteristic grows difficult its comparison with other financial statements that are prepared under de accrual basis accounting. In this study, it was developed a new model, according the studies done by Dechow and Dichev (2002) in the United States of Ame
Publicado em: 2006
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12. O value at risk - VAR como instrumento de avaliação do risco da atividade de auditoria contábil
One of the largest current concerns for the companies of Auditing is treated in the process of evaluation of the Risk contained in their activity. The Risk of the Activity of Auditing can be defined as the Risk contained in their customers and in the case of an inconsistent evaluation on the part of the responsible auditors for the emission of an opinion abo
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 07/10/2005