Accounting

part of the work, we present the empirical phase of accounting, where accounting records were made in a rudimentary way. Above all, the need of primitive man, to control their rich heritage. Then highlight the Accounting Period Mnemonic. This period was marked by the invention of cuneiform, or accounting records were made using symbols carved in clay or clay tablets. Finally, with Phase-course pre-rational or scientific Accounting, Accounting achieves a remarkable level of…

Exchange Commission, bank regulators, and private sector bodies such the Financial Accounting Standards Board, the American Institute of Certified Public Accountants, and stock exchanges. 2 We show that despite this elaborate corporate governance and intermediation network, Enron was able to attract large sums of capital to fund a questionable business model, conceal its true performance through a series of accounting and financing maneuvers, and hype its stock to unsustainable…

IASB Amends IAS 19 The Next Phase in the Evolution of Accounting for Retirement Benefits July 2011 Executive Overview In a further step in the evolution of the accounting for retirement benefits, the International Accounting Standards Board (IASB) has issued its long-awaited amendment to IAS 19, Employee Benefits (IAS 19, rev. 2011). As amended, IAS 19 will require immediate recognition of all changes in the funded position of employers’ retirement plans. It also establishes a new

contabilidade. 14. ed. São Paulo: Saraiva, 1967. FLORENTINO, A. M. Teoria contábil. 5. ed. Rio de Janeiro: FGV, 1988. FRANCIA, A. J. et al. Managerial accounting. 9. ed. Houston: [s.n], 1991. FRANCO, E. H. Contabilidade geral. 23. ed. São Paulo: Atlas, 1997. GIL, A. L. Sistemas de informações: uma abordagem gerencial. São Paulo: Saraiva, 2010. GLAUTIER, M. W. E. Accounting theory and practice. Londres: Pitman, 1977. GUERREIRO, R. Modelo conceitual de sistema de informação de gestão…

tratamento contábil, em relação às normas brasileiras e às normas norte-americanas. Finalmente, são levantadas algumas conclusões. Abstract: This article has for objective to present the relative accounting treatment to the consolidation of the financial statements, in the American North norms of accounting, in view of the necessity or disclosure of the financial statement in US-GAAP to enter level 2 or in new market, in that it refers to governance corporate. To reach such objective,…

Martins Dissertation submitted for the purpose of providing evidence of Master's Degree in Accounting and Finance, in the Higher Institute of Accounting and Administration of Oporto, under the supervision of Prof. Dr. Veiga Pereira. Abstract In the 1st of January, 2010, entered into force the new accounting system entitled Accounting Standards System. This system has brought the community a new accounting reality and financial reporting that is based more on principles than on…

genuinamente internacionais. O órgão que desempenha um papel de destaque no processo de harmonização das normas contábeis internacionais é o IASB ( International Accounting Standards Board ), órgão responsável pela emissão das IFRS (International Financial Reporting Standards). 2 – Financial Accounting Standards Board (FASB) O FASB (Financial Accounting Standards Board ) é o principal órgão de normatização contábil nos Estados Unidos. Iniciou suas atividades em Junho de 1973, com…

usuários (gestores, legisladores, acionistas, etc.). Palavras-chave: Contabilidade, economia. ABSTRACT Accounting empirically began in the ancient world and then with Leonardo Fibonacci Luca Pacioli, the main promoter of the double entry method, ending the empirical phase and less organized in Accounting, from the fifteenth century. But she was not recognized as science itself in the early nineteenth century. For a long time, his story was…

eficaz 04 Introdução 06 Definição clara dos objetivos 06 Escolha da política de remunerações e incentivos 07 Seleção das componentes remuneratórias 19 Questões fiscais a ter em conta 22 Conclusão UWU ACCOUNTING - REMUNERAÇÕES E RECOMPENSAS 3 Introdução Conforme vimos na semana passada, uma política de remuneração ou sistema de recompensas é o conjunto de instrumentos que constituem a contrapartida para os colaboradores…

638, de 27 de dezembro de 2007, a contabilidade societária brasileira entrou de vez no processo de convergência aos padrões internacionais, mais especificamente com os International Financial Reporting Standards (IFRS), emitidos pelo InternationaI Accounting Standards Board (IASB). Por esta razão, muito se tem estudado e discutido no Brasil o denominado processo de convergência contábil, nas ditas contabilidade societária ou financeira e internacional. Entretanto, o impacto da…