Zobrazeno 1 - 10
of 153
pro vyhledávání: '"Ariovaldo Dos Santos"'
Publikováno v:
Revista Contabilidade & Finanças, Vol 32, Iss 87, Pp 390-397 (2021)
ABSTRACT The aim of this paper was to analyze the accounting treatment used by companies in Brazil that have investments in joint operations, in light of the Brazilian and international accounting standards. There are no doubts about the accounting t
Externí odkaz:
https://doaj.org/article/74f4f63547f14f1da2238eb58a510aac
Publikováno v:
Revista Contemporânea de Contabilidade, Vol 16, Iss 38, Pp 207-228 (2019)
The purpose is to analyze the arguments of the respondents who sent letters during the public consultation period of the Exposure Draft 09 – Joint Arrangements, in order to infer about the adequacy of the IASB’s decision to eliminate proportionat
Externí odkaz:
https://doaj.org/article/abf6e6e280134f3aa3bcfb8a1a8624c7
Publikováno v:
Enfoque, Vol 39, Iss 3 (2020)
Dois dos princípios do cooperativismo que moldam a natureza e o funcionamento das cooperativas são destacados no presente trabalho: o Princípio da Educação, Treinamento e Informação Cooperativa; e, o Princípio da Preocupação com a Comunidad
Externí odkaz:
https://doaj.org/article/5e785139af374fc09db652629bf6e56c
Autor:
Eliseu Martins, Ariovaldo dos Santos
Publikováno v:
Revista de Educação e Pesquisa em Contabilidade, Vol 11, Pp 8-20 (2017)
Objetivo: O objetivo deste estudo está relacionado à figura do Goodwill originado do Passivo de uma empresa, ou seja, não é a do Goodwill normalmente constituído pelos Ativos Intangíveis capazes de produzir uma rentabilidade anormal e que fazem
Externí odkaz:
https://doaj.org/article/ebd59b41f1a849a7b3a9a879d09d8c3e
Publikováno v:
Revista Contemporânea de Contabilidade, Vol 12, Iss 26, Pp 23-50 (2016)
This paper presents an analysis of the review/replacement process of IFRS 6, taking into account the perspective of various interest groups, expressed in 141 comment letters submitted to public hearing of the Discussion Paper Extractive Activities pr
Externí odkaz:
https://doaj.org/article/a7937143e22a471fa975e1bdf4fa5f0f
Publikováno v:
Enfoque, Vol 37, Iss 2 (2018)
A contabilidade brasileira vem passando por mudanças no sentido de convergir suas normas às internacionais. Parte das mudanças normativas relacionadas à contabilidade afetou o patrimônio líquido das empresas, por meio da criação de contas ou
Externí odkaz:
https://doaj.org/article/fed36f264b244c1888fd1da5b3583574
Publikováno v:
Revista Contabilidade & Finanças, Iss 0 (2018)
ABSTRACT This research aims to evaluate the impacts of the elimination of the proportionate consolidation method to recognize joint ventures investments, with the adoption of the Technical Pronouncement CPC 19 (R2), on the accounting amounts reported
Externí odkaz:
https://doaj.org/article/1058f6ee856e45fc9ad26e366cd5b195
Publikováno v:
Revista Contabilidade & Finanças, Vol 25, Iss spe, Pp 334-345 (2014)
This article works with the history of how the tool inflation adjustment of annual reports was arranged over half a century until its extinction. To do this, we related the social contexts, the legislation, and the academic perception corresponding t
Externí odkaz:
https://doaj.org/article/e6610b45bd524475ac02e549444a24a5
Publikováno v:
Revista Contabilidade & Finanças, Vol 25, Iss 65, Pp 124-144 (2014)
Este trabalho tem como objetivo identificar os fatores determinantes à submissão de cartas comentários, como estratégia de lobbying no contexto da regulação contábil, à audiência pública do Discussion Paper Extractive Activities do Internat
Externí odkaz:
https://doaj.org/article/5421ef91a9f54249818c719d29572b24
Publikováno v:
Enfoque, Vol 32, Iss 3, Pp 73-90 (2013)
This article aims to explain the relationship of the main factors of the continuous state and sustainability of companies operating in Brazil, in its economic, social and environmental, and test the strength of this relationship. Accordingly, we perf
Externí odkaz:
https://doaj.org/article/15c6c4910f9b40bc8bdf5d60186a76e9