Harmonization Of The Accounting Standards
Mostrando 1-7 de 7 artigos, teses e dissertações.
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1. Contabilidade governamental brasileira no contexto da convergência aos padrões internacionais
With the globalization of the economy and the growing participation of several world investors in financial markets, combining the political, economical and social differences of each country, the varying Accounting Statements based on principles, standards, procedures or idiosyncratic accounting patterns become inadequate to provide comprehensible and usefu
Publicado em: 2009
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2. 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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3. Os impactos da conversão de demostrações financeiras preparadas de acordo com as práticas contábeis adotadas no Brasil para as normas internacionais de contabilidade - International Financial Reporting Standards (IFRS): um estudo de caso da Companhia Arcelor Brasil S.A.
This dissertation intends to contribute to the studies of the international accounting in a moment when this matter is becoming very relevant for the business scenario of our country, even for regulatory, academic or professional purposes. The convergence of accounting practices around the world is no longer something distant from our reality, and it is fina
Publicado em: 2008
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4. 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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5. El proceso de armonización contable en latinoamérica: camino hacia las normas internacionales
Nowadays, after the agreement signed between the IASB and the IOSCO in 1995, together with the actual convergence plan between the IASB and the FASB in 2002, the harmonisation process is in a state of effervescence, advancing in order to establish just one set of accounting standards that could be used for both domestic and cross-border financial reporting.
Revista Contabilidade & Finanças. Publicado em: 2005-12
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6. 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
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7. Harmonização contábil em cinco países da América do Sul. / The harmonization of the accounting standards in five countries from South América.
A harmonização contábil é uma preocupação mundial em um ambiente de desenvolvimento e de globalização de economias, existindo esforços para torná-la viável. Os blocos econômicos procuram encontrar soluções para as diferenças existentes entre as normas contábeis. O presente trabalho é um estudo sobre a harmonização contábil em cinco Paíse
Publicado em: 2001