Accounting

A queda da contabilidade europeia e a ascensão do modelo contábil norte-americano no Brasil: uma revisão de literatura The fall of European accounting and the rise of the North-American model in Brazil: a revision of literature Jéssica Magalhães Silva Bacharel em Ciências Contábeis, UNIPAM, graduada em 2011. e-mail: jmscalasans@hotmail.com Valério Nepomuceno Professor orientador. UNIPAM. e-mail: valerionepomuceno@terra.com.br; valerio@unipam.edu.br…

SUFFICIENCY FOR PROFESSIONAL ACCOUNTING. Abstract The return in the application of sufficiency exams accounting is mainly due to the fact that changes in accounting Brazilian legislation, appear every day new charges of accounting controls. The test of sufficiency is to enable graduates and skilled technicians to meet the market. This article is based on instructions from the CFC and aims to demonstrate the importance of the sufficiency exams for professional accounting,…

contabilizar e esses métodos foram evoluindo para o que hoje chamamos de contabilidade moderna. Palavras-chave: origem da contabilidade, antecedentes históricos, evolução da contagem, história das organizações humanas. ABSTRACT Accounting is critical for career in Business Administration. It will bring all values in numbers that we will need to the process of decision making and strategies elaboration to drive the company to success. So learn the key concepts and…

passo foi a criação do Comitê Internacional de Contabilidade-IASC (International Accounting Standards Committee), formada por organizações profissionais contábeis de dez países: Alemanha, Austrália, Canadá, Estados Unidos da América, França, Irlanda, Japão, México, Países Baixos(atu al Holanda) e Reino Unido em 1973, órgão responsável pela emissão de Normas Internacionais de Contabilidade-IAS(International Accounting Standards), e em 1997 a IASC criou o Comitê de Interpretação das…

Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Revista de Educación e Investigatión en Contabilidad REPeC, Brasília, v. 6, n. 4, art. 6, p. 434-447, out./dez. 2012 Disponível online em www.repec.org.br ISSN 1981-8610 Normas Brasileiras e Internacionais de Contabilidade Aplicadas ao Setor Público e o Desafio da Convergência: uma Análise Comparativa – IPSAS e NBCTSP Adriana Rodrigues Fragoso Mestre em Ciências Contábeis pelo Programa…

01-24/2012. Aspectos qualitativos da informação contábil... PALAVRAS-CHAVE: Contabilidade. Informação Contábil. Divulgação. Convergência. ABSTRACT: Accounting has as one of its main functions the communication of financial position of entities in a given period, to its users. For this function is successful, constantly improves its Accounting Science logging mechanisms, control and disclosure in order to suit the realities and needs of users regarding the measurement and…

The Usefulness of Accounting Information for decision-making: a research with student managers Abstract This paper studies the use of managerial accounting information by the directors of organizations. The usefulness of accounting information for decision-making has been the subject of many inquiries in recent years. Looking at the fundamentals of managerial accounting, the main objective of the study is to identify the importance given by managers for the managerial accounting…

meio—electrônico, mecânico, através de fotocópia, gravação ou outros—sem a permissão da Harvard Business School. This document is authorized for use only in MBF50COANA 2014/3 by CAMILA PEREIRA BOSCOV from July 2014 to October 2014. 110-P02 Accounting Fraud at WorldCom começar na linha de uma empresa telefônica local, fluir pela rede alugada pela LDDS e então ser transferida para uma empresa local de telefonia de Dallas para ser completada. A LDDS pagava às empresas…

ESTUDO DAS METODOLOGIAS ALTERNATIVAS SEGUNDO A CONCEPÇÃO DA TEORIA DA CONTABILIDADE. ABSTRACT This article aims at analyzing, among the different alternatives of measurement of asset and demanded liability presented by the Accounting Theory, the one which indicates a precise value for net equity, according entrepreneur’s view. In order to approach the question, we considered that if an entity’s asset and demanded liability are correctly measured and if the net…

exemplo práticos os procedimentos contábeis. This book presents the issues of tax accounting of greatest interest to teachers, students, researchers and professionals from the accounting, legal and administrative areas. Discusses in depth the direct taxes (income tax, social contribution) and indirect (ICMS, IPI, ISSQN and others) that impact the activities of corporations, with special focus on the accounting treatment . In the introductory phase, presents the concepts and aspects of…