Accounting

Sumário Introdução.................................................................................................04 International Accounting Standards Board” (IASB)...................................05 Objetivos...................................................................................................05 Filosofia.....................................................................................................05 Etapas do IASB............................................

Em relação aos Organismos FASB, IASB, IFAC e CPC: 1. explique a estrutura organizacional (modelo de governança) de cada um deles. FASB:O Financial Accounting Standards Board (FASB) é uma organização estadunidense sem fins lucrativos criado em 1973 para padronizar os procedimentos da contabilidade financeira de empresas privadas e não governamentais. Órgão autorizado e reconhecido pela SEC (Securitiesand Exchange Commission). Possui 7 membros que são nomeados para mandatos de cinco anos e os

implications. SOCIAL RESPONSIBILITY ACCOUNTING Social responsibility accounting provides information to users regarding a company‟s resource usage, any related economic externalities, and social contributions that affect current and future generations [Gordon, 1998]. Environmental accounting is thus a part of social responsibility accounting and not valuation of natural resource assets. Instead it deals with how environmental issues affect traditional accounting subdisciplines [Sefcik,…

Variance. Issues in Accounting Education, Spring 1988. DEAKIN, Edward B. Cost Accounting in a Capital lntensive Economy. Todays, CPA, North Texas University, April/May 1987. DIETEMANN, Gerard J. Measuring Productivity in a Service Company. Management Accounting, Treasurer Bay Path Jr. College, February, 1988. DILTS, David M. e RUSSELL, Grant W. Accounting for the Factory of the Future. Management Accounting, April 1985. EDWARDS, James B. e HEARD, Julie A. Is Cost Accounting…

imposition of new patterns of competitiveness and a need to change work processes and managerial practices. In this context, the traditional accounting information does not totally attend the users' new demands, whose interests are different from those contemplated in the traditional accounting reports. The Value Added Statement is part of this new group of accounting reports created to attend to those emerging needs in a better way, mainly seeking to disclose companies' social…

CRÍTICA DOS OBJETIVOS E METODOLOGIA DA CONTABILIDADE Abstract Key words: Accounting, Financial Administration, Finances. This work doesn't intend to drain the theme, but, so-only, to call the attention for to growing importance of the methodology of the accounting, motivated by the pressure of the day by day of who has to accomplish objectives in several areas. In this perspective, the positioning of the accounting, in a current vision of your operation, centers your attention,…

Processo heurístico. Contabilidade gerencial. ABSTRACT The process of doing and documenting a literature review is usually quite idiosyncratic. Luft and Shields (2003) presented a process to map theory-consistent empirical research in management accounting. We propose a formal heuristic method for the process of literature reviewing that integrates their mapping process. The heuristic presented here is based on the concept of layers, and it is aimed at mitigating inclusion errors and…

assessing progress in UK hotels”, in: International Journal of Contemporary Hospitality Management, 13, (3), pp. 128135. AX, Christian e Bjørnenak, Trond, (2005): “Bundling and diffusion of management accounting innovations-the case of the balanced scorecard in Sweden”, in: Management Accounting Research, 16, pp. 1-20. BARROS, C.P., (2005): “Evaluating the efficiency of a small hotel chain with a Malmquist productivity index”, in: International Journal of Tourism Research, 7,…

janeiro de 2010. Entre estas normas está o Pronunciamento Contábil 29 – Ativo Biológico e Produto Agrícola (CPC 29), que regulamenta a mensuração, reconhecimento e evidenciação dos ativos biológicos e produto agrícola, semelhante à International Accounting Standard 41 – Agriculture (IAS 41). Estas duas normas, uma a nível nacional - CPC 29, outra a nível internacional – IAS 41, determinam que os ativos biológicos, definidos como animais e plantas vivos sejam mensurados e…

Bolonha, 1955 MATTESSICH, Richard - Academic Research in Accounting - The Last 50 years, in Asia Pacific Journal of Accounting, número 1, volume 3, Hong Kong, Junho de MELIS, Federigo - Storia della Ragioneria, editor Zuffi, Bolonha, 1950 MONTEIRO, Martim Noel - Pequena História da Contabilidade, edição APOTEC, Lisboa, 1979 PARKER, R. H. - Research needs in Accounting History, em The Accounting Historians Journal, edição da The Academy of Accounting Historians, Birminghan, 1977 SÁ,…