Accounting

ABSTRACT Accounting is the science that studies and manages equity, representing it in a systematic manner to serve as a basic tool for the decision-making of all its potential users. Within this context, we study the theory of accounting in order to obtain sufficient allowances for the application of knowledge in the accounting process. Without the theoretical framework, accounting lose your focus, mainly because the financial statements would not meet the standards, both users of…

to examine the major corporate changes in the rules of Brazilian accounting in relation to the structure of the balance sheet. These corporate changes occurred through the implementation of laws 11.638 / 07 and 11.941 / 09, the latter being the result of the conversion of the provisional measure 449/08, and have the aim of standardizing Brazilian accounting standards for a closer relationship with the International Standards Accounting. The methodology is characterized as descriptive,…

China Journal of Accounting Research 4 (2011) 135–154 Contents lists available at SciVerse ScienceDirect China Journal of Accounting Research journal homepage: www.elsevier.com/locate/cjar Do modified audit opinions have economic consequences? Empirical evidence based on financial constraints q Zhiwei Lin a,⇑, Yihong Jiang a, Yixuan Xu b a b School of Accountancy, Shanghai University of Finance and Economics, China School of Accounting and Finance, Shanghai Lixin University…

assets that is capable of being conducted and managed for the purpose of providing a return directly to investors or other owners, members or participants.” Na mesma linha que o conceito acima, o parágrafo 3 do Statement of Financial Accounting Standards (SFAS) 141, define como combinação de negócios, uma transação, onde o adquirente adquire um ou mais negócios com o propósito de gerar retorno aos seus investidores ou acionistas. 3. CENÁRIO ATUAL De…

INTERNATIONALIZATION OF THE ACCOUNTING STANDARDS AND THEIR RELATIONSHIP WITH THE ACCOUNTING PROFESSIONALS ACCREDITED BY THE CRC IN THE CITY OF NATAL / RN 66 Abstract: With the evolution of the global economy and the different forms of records, it was necessary to unify and standardize global accounting language. For such a change of great significance, was created to IFRS – International Accounting Standards, in order to formulate and publish a new standard for the accounting…

br. Revista Gestão.Org – 8 (1):136-151 – Jan/Abr 2010 137 This research had as purpose to evaluate the convergence of two accounting standards, as well as verifying the differences and similarities of the CPC Announcement nº. 1, in relation to IAS nº. 36 of the IASB. A comparative analysis was made searching to identify if the standards were in accounting convergence. For this, it was raised only the normative and it was made a comparative study about the standards items. Then,…

specifically, the courses in Accounting, and in the manner of insertion of the contents of socioenvironmental nature. The objective of this research was to examine whether the formal involvement of students of Accounting Course content with social and environmental significantly contributes to the perception of the concepts and content of this nature. For this goal to be accomplished was done a descriptive and quantitative with 518 freshmen and students Courses of Accounting in…

Contábil, Teoria Tridimensional do Direito, vii ABSTRACT 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 of its direct relation to the normative process and…

que muitas instruções normativas emitidas pela CVM têm origem nas Normas e Procedimentos de Contabilidade (NPC) emanadas do IBRACON. As Normas Internacionais de Contabilidade (NIC), denominadas de Internacional Accounting Standards (IAS) foram emitidas pelo Internacional Accounting Standards Board (IASB), com sede em Londres e criado em 1973 até 2002, quando os padrões de contabilidade passaram a ser denominados padrões de relatórios financeiros internacionais – International…

Opportunity and Incremental Cost; Attempt to define in Systems terms: a comment. in.: The Accounting Review, January, 1974. CHIAVENATO, I. Teoria Geral da Administração. 2. ed. São Paulo : Macgraw Hill do Brasil, 1979, v. I. DEARDEN, John. Cost accounting and financial control systems. Reading, Addison-Wesley Publishing, 1973. DOPUCH, Nicolas; BIRNBERG, Jacob G. & DEMSKI, Joel. Cost accounting : accounting data managements for decisions. 2 ed., New York, Harcourt,…