Accounting

de Gestión en las Entidades Públicas. Documento nº 15. Madrid Atkinson, A., Kaplan, R., Matsumura, E., Young, S. (2007), Management Accounting. Pearson International Edition. Atkinson, A. A., Balakrishnan, R., Booth, P., Cote, J. M, Groot, Malmi, T., Roberts, H., Uliana, E., Wu, A. (1997), New directions in management accounting research.Journal of Management Accounting Research 9: 79-108. Bolívar, M. P. R., Hernández, A. M. L., Rodríguez, D. O. (2010), Implementing the balanced…

consideração o desenvolvimento tecnológico que eventualmente afetasse os valores dos ativos e, por conseguinte, dos resultados das organizações. W. A. PATON Logo no inicio de 1918 este autor, junto com STEVENSON, publicou o livro ‘Principles of Accounting”, onde segundo Sweeney (1964) , foram os primeiros proeminentes autores de Contabilidade a terem uma visão de abandonar, segundo certas condições, a dependência absoluta ao princípio de custo original como base de valor em…

Gerir…………………………………………………………………………………………………………………………5 Lean Management, o conceito 6 Princípios do Lean Management 7 Lean Six Sigma 8 Lean Supply Chain Management……………………………………………………………………………………………9 Lean Manufacturing 10 Metódos e Ferramentas………………………………………………………………………………………………………12 Lean Accounting …………………………………………………………………………………………………………………19 Lean People ……………………………………………………………………………………………………………………..…21 Caso Prático…………………………………………………………………………………………………………………………23…

between the faculty qualifications and the student's performance in Brazilian undergraduate programs in accountancyPalavras-chave em inglês Accounting - Study and teaching Professional qualification - Brazil Undergraduate - Brazil Resumo em inglêsResearchers from the Accounting area who discuss teaching methods point out two essential qualifications for an Accounting Course faculty: academic qualification (Qac), which refers to the teacher's preparation to conduct research; and…

Workforce Project Conted Accounting and Advisory Introduction The objective of Workforce Planning is to help the company Conted, as assess, understand, and act on the implications of strategic change for its future workforce. 1. Supply and demand of labour 2.1 Review organization Mission The mission is: Provide personalized accounting services and advice to small businesses to ensure financial success. Vision To work with small and medium businesses,…

século XIX. O livro de contas de Manoel de Sousa Guedes de Itabira ___________________________________________________________________________ PROCEDIMENTOS CONTÁBEIS NO SÉCULO XIX. O LIVRO DE CONTAS DE MANOEL DE SOUSA GUEDES DE ITABIRA ACCOUNTING PROCEDURES IN THE 19TH CENTURY IN THE ACCOUNTS BOOKS OF MANOEL DE SOUSA GUEDES OF ITABIRA, BRAZIL Antônio Lopes de Sá RESUMEN La intensificación de las investigaciones realizadas bajo la dirección del Dr. Eugênio Ferraz, d…

LIN, C. J.; LOEB, M.P. Initial public offerings, accounting choices, and earnings management. Contemporary Accounting Research, v. 10, n. 1, Fall 1993, p. 61-81. BALL, Ray; SHIVAKUMAR, Lakshmanan. Earnings quality UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics. v. 39. 2005. p.83-128. BARTOV, Eli; GIVOLY, Dan; HAYN, Carla. The rewards to meeting or beating earnings expectations. Journal of Accounting and Economics. v. 33. n.2. jun. 2002.…

(International Accounting Standard Board), um órgão independente 3 formado em 1973 e reestruturado em 2001 com o objetivo de promover a convergência das práticas contábeis adotadas por empresas e outras organizações na preparação de demonstrações financeiras no âmbito mundial. O alcance de seu objetivo tem sido buscado pela coordenação de trabalhos de proposição, discussão e aprovação de normas contábeis internacionais – anteriormente publicados como IAS (International…

necessary for production. The main goal of this study is to investigate both the theoretical framework and the existing standards used by oil companies to recognize abandonment costs in their books in order to give a proper understanding on the accounting information produced by these companies. Abandonment costs valuation must be taken into consideration as part of the capitalized cost of assets (oil wells, equipments and facilities) giving rise to a liability account conveying…

12. ed., rev. atual. e modern. São Paulo: Atlas, 2006 CREPALDI, Silvio Aparecido,. Contabilidade gerencial: teoria e prática. 3. ed. São Paulo: Atlas, 2004 HORNGREN, Charles T.; SUNDEM, Gary L.; STRATTON, William O. Introduction to management accounting. 10th ed. Upper Saddle River: Prentice-Hall, 1996 9 Tema: Estrutura e operação do mercado financeiro Bibliografia: ASSAF NETO, Alexandre. Mercado financeiro. 4.ed. São Paulo: Atlas, 2001. FABOZZI, Frank J.; MODIGLINI,…