Accounting

internacional 11 6.3.Os principais conceitos apresentados na Estrutura conceptual são: 11 6.4.Normas internacionais 12 6.4.1.International Accounting Standards Committee ( IASC ) 12 6.4.2.Standing Interpretation Committee ( SIC ) 12 6.4.3.International Financial Reporting Interpretations Commitee ( IFRIC ) 13 6.4.4.Standards Advisory Council (SAC) 13 6.4.5.International Accounting Standards Board ( IASB ) 13 7.Princípios de Contabilidade Geralmente Aceitos (GAAP) 15 7.1.Definição 15…

global market, where companies choose international markets for its operations in a way increasingly significant, there is the necessity of reliable information from the accounting, financial and economic reports. These information are essential for the international business be perpetuated. Therefore, the professional of the accounting area requires the understanding of the mandatory on the adoption of the IFRS – International Financial Reporting Standards and the currency conversion in…

.6 3.1.1 Institutos dos Auditores Independentes do Brasil – IBRACON...................6 3.2 International Accounting Standards Commitee – IASC..................................6 3.3 International Federation of Accountants – IFAC.............................................6 3.4 International Accounting Standards Board – IASB.........................................6 3.5 Financial Accounting Standards Board – FASB..............................................6 3.6 Standard International Financial

Henrique Loemmert. Barbosa, B. F. (1989). O Fundo de Emancipação dos escravos em Pernambuco. CLIO Revista de Pesquisa Histórica, 12, 103-115. Burchell, S., Clubb, C., Hopwood, A., Hughes, J., & Nahapiet, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5(1), 5-27. doi: 10.1016/0361-3682(80)90017-3 Coelho, J. M. V. P. (1886). Legislação servil : lei n. 3270 de 28 de setembro de 1885, decreto n. 9517 de 14 de novembro de 1885,…

FERREIRA DA CUNHA (FACULDADE PROJEÇÃO) IVONE VIEIRA PEREIRA (PMIRPGCC - UNB/UFPB/UFPE/UFRN) JOSEMAR RIBEIRO DE OLIVEIRA (FACULDADES INTEGRADAS DE RONDONÓPOLIS) RESUMO Na atividade agropecuária com a entrada em vigor em 2003 da International Accounting Standards (IAS) 41 – agriculture os ativos biológicos devem ser mensurados e reconhecidos no resultado no período em que ocorrerem tendo como base para sua mensuração o valor justo. A legislação fiscal no Brasil determina que…

Abstract This paper will address the Regulatory Agencies and Inspection of Accounting at National and International level. The Regulatory Agencies are responsible for the standardization of accounting and Inspection of Accounting for the supervision. Among these agencies are CPC - Accounting Pronouncements Committee, CFC - Federal Accounting Council, CVM - Brazilian Securities and Exchange Commission, IASC - International Accounting Standards Committee, IFAC - International Federation…

objective of the organization. As a result of the whole process of development of management accounting, this article aims to highlight the perception of customer satisfaction on the quality of services provided by a Management Accounting ancillary accounting firm. To facilitate the understanding of what is being Managerial Accounting, it is necessary to first understand what is accounting. For Ribeiro (2003) accounting is a science that allows, through its technical, permanent control…

ABSTRACT The recent changes in regulation and accounting are factores that motivate this research. The entry into force of the Law 1.638/2007 enabled the convergence of brazilian accounting model to the international model. Moreover, the establishment of the Transitional Tax Regime becomes neutral the tax effect on new revenues and expenses following the new model. It is hoped, therefore, a higher distance between financial accounting and tax accounting. Once conservatism can be defined…

the Accounting Expertise and pratical exercise of the expert, in a descriptive analysis of this function, since the expert’s intellectual exercise until other procedures in the search of elements and trustworthy informations for the composition of a report. The Accounting Expertise is one of the areas of Accounting Sciences application, which function is realized by the bachelor in Accounting Sciences, the Accounting, regularly enrolled by it’s category’s regulamentation, the…

de Contabilidade - CFC. Palavras chave: Contabilidade, Princípios, Patrimônio ABSTRACT Accounting is essential nowadays, both in the economic sphere as the administrative level, especially in the area of business, for in truth Accounting is the language of business. But for a future accountant or user of accounting information have a sense of what is accounting, a survey of a considerable number of details and theories is necessary. The information that will be…