Accounting

e empresas envolvidas. Quando se trata sobre a contabilidade de hedge (hedge accounting), um marco foi a emissão do SFAS 133 pelo Financial Accounting Standards Board (FASB) em 1998, sendo que este definiu as regras para o reconhecimento, a mensuração e a divulgação das operações de hedge. Logo após foi emitida a IAS 39 de 2001 – Instrumentos financeiros: reconhecimento e mensuração, emitida pelo International Accounting Standards Board (IASB), órgão internacional que publica e atualiza…

research aims to identify how the project scope management of agile software development can contribute to effectively meet the customer’s business requirements. The research is qualitative and descriptive, based on unique study case method, by 213 CAP Accounting and Management - Número 06 – Ano 06 – Volume 6 – 2012 – Publicação Anual Gerenciamento do Escopo dos Projetos de Desenvolvimento Ágil de Software: um Estudo de Caso means of observations made with the project team of a global…

Abstract The International Financial Reporting Standards (IFRS) were adopted by several countries. Since Brazil participates actively in the international capital markets, realized the need to reconcile their accounting practices with IFRS. This harmonization promoted changes in Brazilian accounting Law, enabling financial statements of companies from different countries are compared, beyond increase transparency and hence the improvement of financial reporting. Key-words: Public…

Provisória 449/2008. Diferido. Escolhas Contábeis. ABSTRACT This study verified accounting choices adopted by companies listed on Bovespa, that on 31/12/2008 owned balance in the group referred. The use of deferred was restricted by the law 11.638/2007 and, right after, the Provisional Measure 449/2008 extinguished this group that until then subdivided the asset. This research was developed based on one of the accounting choices that arose with the PM 449/2008 validity (to lower or…

discoveries and revolutions. With accounting is no different, as it is present both in personal life and in business enterprise and accordingly configures itself as a science of vital importance for the development of society. The man noted that it was necessary to control, manage and preserve your assets and which could, through this control, profit and it was through this need arose accounting. With the emergence of global market that intensified competition, accounting information has…

os GAAP, o FASB e o PCAOB nas atividades de divulgação contábil das companhias abertas? R- GAAP – (GENERALLY ACCEPTED ACCOUNTING PRINCIPLES), referem-se à estrutura padrão de diretrizes para a contabilidade financeira utilizados em qualquer jurisdição, geralmente conhecida como normas de procedimentos contábeis ou práticas de contabilidade padrão. FASB – (FINANCIAL ACCOUNTING STANDARDS BOARD), padronizar os procedimentos contábeis financeira de empresas privadas e não governamentais.…

Unidos Órgão Regulador FASB - Financial Accounting Standards Board Normas Contábeis US GAAP - Generally Accepted Accounting Principles ÓrgãoFiscalizador 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…

Introdução Em maio de 2000, uma nova Constituição foi aprovada , quando foi estabelecida o Comte de Normas Internacionais de Contabilidade (International Accounting Standards Committee – IASC), como uma entidade independente , comandada por 19 Curadores. De acordo com essa Constituição, os objetivos do IASC são: a) Desenvolver, no interesse público, um único conjunto de normas contábeis globais de alta qualidade, inteligíveis e exeqüíveis, que exigem informações de alta qualidade,…

various programs generated. In Accounting, has generated numerous benefits for the life of the accountant and the client further facilitating their work while minimizing costs and working time. Today we noticed a significant increase in the development of software and hardware related to the accounting department, the development of the computer and helps improve, significantly, the work and life of the accounting, because the software generated for the accounting industry are all in this sector

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…