Accounting

assets and liabilities submitted by the Accounting Theory, provide a value closer to reality in equity of an enterprise. Come exhibit on the history of accounting, the main facts of the emergence of accounting evolution, the interference of the legislation, the main legal provisions regarding, and expose the institution's basic conceptual framework of accounting, the fundamental principles of accounting according to CVM / IBRACON, the federal council model accounting and finally the…

âmbito da entidade que congregava, e ainda congrega auditores nos EUA – o Instituto Americano de Contadores Públicos Certificados (AICPA – Institute of Certified Public Accountants), uma área voltada para o preparo de “normas contábeis” (o APB – Accounting Principles Board). Esse organismo, criado em meados dos anos 70 do século passado, e seus pronunciamentos constituíram a parte mais representativa dos chamados Princípios Contábeis Geralmente Aceitos nos Estados Unidos (US GAAP –…

Fiscalizador das Empresas Abertas seja nos Estados Unidos, no Brasil e Internacionalmente. Internacional: Órgão Regulador IASB (International Accounting Standards Board). Normas Contábeis CPC - IFRS (International Financial Reporting Standard). Estados Unidos: Órgão Regulador FASB (Financial Accounting Standards Board). Normas Contábeis US GAAP (Generally Accepted Accounting Principles) Órgão Fiscalizador das empresas abertas SEC (Securities and Exchange Commission). Brasil: Órgão…

Órgão Regulador FASB - Financial Accounting Standards Board Normas Contábeis US GAAP - Generally Accepted Accounting Principles Órgão Fiscalizador das empresas abertas SEC - Securities and Exchange Commission Brasil Órgão Regulador CPC - Comitê de Pronunciamentos Contábeis Normas Contábeis CPC - Pronunciamentos do CPC Órgão Fiscalizador das empresas abertas CVM - Comissão de Valores Mobiliários Internacional Órgão Regulador IASB - International Accounting Standards Board Normas…

Terezinha Balestrin Cestare, Ivam Ricardo Peleias e Martinho Maurício Gomes de Ornelas ABSTRACT The forensic accounting is among the proof sources to enable the Law through reports. The making of these reports must follow some rules based on a doctrine and policies of the Federal Accounting Board in Brazil – CFC, in order to set a standard in the production and disclosure of the forensic accounting reports. This paper aims to show how the forensic accountants prepare their reports and…

facts of the evolution of accounting in Brazil since the colonial period until today. Important dates are also reported, in addition to laws and decrees that have helped in developing our accounting system. The accounting was not only a system of accounts, the man who organized, but rather a fundamental step towards a more accelerated evolution, hence to evolution, accounting has become a fundamental tool for a capitalist world. We emphasize that our accounting method was…

CHAVE: ÉTICA PROFISSIONAL. PROFISSIONAL CONTÁBIL, CONTADOR ABSTRACT This article talks about the benefits of ethical behavior in the accounting professional life, aiming to highlight the importance of the benefits of ethical conduct in the life of professional accounting concepts and showing reflections that may contribute to the development of the behavior of accounting professionals with clients and all society. Ethics as a science, is considered a factor that regulates the cultural…

Financeiro do Brasil: Brazil Accounting SSC B razilA ccounting S S C Director：Yao Ming/101984 Q uality & O peration dept Zoulilin/ 00133767 HRBP Li yuan/ 125265 SA dept. AP dept. Cui Xiaona/52978 GL dept. Zhu Jing/123543 Admin Procurement Payment Zha Xinggun/00130382 Engineering\Manufacture\log istic procurement payment Geni/727431 BS reconciliation and Regional business optimize Luo Zuming/100361 Yang Jianhui/ 45983 AR business Accounting…

st 1 South American Congress on Social and Environmental Accounting Research – CSEAR 2009 Universidade Federal do Rio de Janeiro – 27 e 28/07/2009 – Rio de Janeiro – RJ – Brasil DE STAKEHOLDER CAPITALISTAS’ A SHAREHOLDER: A TRANSIÇÃO DOS ‘NOVOS Autores: Yara C. Cintra (Universidade de São Paulo/FEA-USP) Eliseu Martins (Universidade de São Paulo/FEA-USP) RESUMO: O interesse por questões sociais e ambientais vem aumentando de forma expressiva nos anos recentes. A atenção recai de…

da informação ABSTRACT The objective of this study is to examine the implications and challenges of adoption of CPC 29 – Biological Assets in Brazil, from the perspective of independent auditor. The process of convergence to international accounting standards require the modification of a conceptual framework influenced by tax considerations for a framework based on principles with emphasis on the economic substance of operations and practices of professional judgment. The…