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Aproximação entre contabilidade gerencial e contabilidade financeira com a convergência contábil brasileira às normas IFRS; Approach between management accounting and financial accounting with the Brazilian accounting convergence to IFRS standards

Gilio, Luciano
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 18/11/2011 Português
Relevância na Pesquisa
46.27%
Este trabalho investiga se a adoção das normas IFRS - International Financial Reporting Standards, por meio dos pronunciamentos técnicos do Comitê de Pronunciamentos Contábeis - CPC, resultou em aproximação significativa dos conceitos usados pela contabilidade gerencial e pela contabilidade financeira nas empresas brasileiras. Com a adoção das normas internacionais de contabilidade (as normas do International Accounting Standards Board - IASB) no Brasil, chamada de convergência contábil brasileira, a contabilidade financeira passou por significativa alteração de padrões. Essa alteração ocorreu por meio de pronunciamentos do CPC ou pela adoção das IFRS. Amparadas por uma estrutura conceitual básica que incluiu a primazia da essência sobre a forma no reconhecimento, mensuração e evidenciação na contabilidade, essas novas normas introduziram conceitos como a mensuração a valor justo de ativos que usam a essência econômica das transações como premissa para o registro contábil. Por sua vez, a contabilidade gerencial possui a discricionariedade necessária para usar a essência econômica na apuração de transações para os usuários internos das companhias tomarem decisões. Observou-se um número reduzido de pesquisas que estudaram...

Lucro distributível

Schmidt, Paulo
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Artigo de Revista Científica Formato: application/pdf
Português
Relevância na Pesquisa
46.33%
Este artigo é uma tentativa de demonstrar uma teoria magnífica desenvolvida por Edgar O. Edward and Philip W. Bell sobre resultado econômico e demonstrar como esta teoria pode ser aplicada em termos de registros e demonstrações contábeis. As técnicas contábeis são necessárias, portanto, é importante que sejam suficientemente flexíveis para fornecer dados sobre o conceito de lucro econômico, bem como, alguns conceitos adicionais de lucro, demonstrando estarem intimamente ligados a este conceito de lucro econômico, porém, as técnicas são ao mesmo tempo uma obrigação para as empresas com um custo adicional de registros múltiplos diários. A principal proposta deste artigo é o de apresentar um conjunto de dados contábeis possíveis de fornecer informações úteis para a avaliação de decisões gerenciais passadas e o de usar métodos possíveis para auxiliar essas decisões.; This article is an attempt to demonstrate a meaningful theory of business income developed by Edgar O. Edward and Philip W. Bell and to show how it can be applied in terms of accounting records and reports. Accounting techniques are needed, therefore, is important which are sufficiently flexible to provide data for the business profit concept as well as for certain additional profit concepts...

The Kyrgyz Republic : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.25%
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in the Kyrgyz Republic. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation to assess the quality of financial information and make policy recommendations. The main finding of this report is that enhancements in accounting and auditing legislation have often not been carried through to improvements in practice. Greater efforts need to be made to apply and enforce legal requirements properly. Compounding this challenge is the lack of compliance with existing public disclosure requirements and there is a need for greater public availability of financial information. Otherwise, even if accounting and auditing improves, users will not be able to access and make use of this information, reducing the overall benefits to society and the potential for private-sector-led economic growth. The Kyrgyz economy has achieved moderate growth (5.4 percent in 2004...

Mongolia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.27%
This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation to evaluate institutional capacity and make policy recommendations. Since 1993, the World Bank and other development partners of Mongolia have provided financial and technical support to help Mongolia develop a legal framework, facilitate accounting education and adoption of IFRS and ISA by enterprises, constitute a new professional body, establish the examination of certified public accountants, and strengthen accounting and auditing in both public and private sectors. As a result, Mongolia has made significant changes from the old accounting for planned economic system to a new market-oriented accounting system that follows international good practices. All key economic sectors in Mongolia rely on high-quality financial information...

Republic of Tunisia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.25%
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Tunisia. The analysis of practices is based among others on the review of a sample of 16 financial statements prepared in accordance with Tunisian accounting standards, including 6 listed enterprise sector companies, 3 listed credit institutions and 3 insurance undertakings (of which 2 are listed). The assessment uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation. As Tunisia deepens its partnership with the EU and becomes more integrated in the world market, the country monitors the development of the acquis communautaire and enacts legislation that draws upon it. This report recommends changes to law and regulations to align the statutory framework with evolving internationally accepted practices. As the new regulations come into force, priorities will then turn toward building the monitoring, supervisory, and disciplinary regimes necessary to ensure effective compliance.

Tanzania : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.25%
This report provides an assessment of accounting and auditing practices within the context of the Tanzania institutional framework, to ensure the quality of corporate financial reporting. Various weaknesses and encouraging advancements were identified in the course of the review. Company legislation is outdated. A revised Act provides for modernized requirements but has shortcomings and is still not effective. Some laws specify particular accounting requirements that do not align with International Financial Reporting Standards/International Accounting Standards (IFRS/IAS). Parastatals lack a single statutory financial reporting act and there is no law, or regulatory body monitoring financial reporting by pension funds. On a positive side, the Auditors and Accountants Act has facilitated the development of an enabling environment for strong accounting practices, and the mandatory appointment of professional accountants for entities meeting thresholds. Another positive development was the adoption of IFRS/IAS and International Standards on Auditing (ISA) in 2004. However, full compliance is not yet readily achieved and national ethical requirements for auditors have not kept up to date with international developments. While the National Board of Accountants and Auditors (NBAA) has made a significant contribution to accountancy development over the past decade...

Accounting and Auditing : Romania

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.25%
This assessment of accounting and auditing practices in Romania is part of a joint initiative by the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a review of both statutory requirements and actual practice. It uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and best practices. This assessment updates the findings of the previous accounting and auditing ROSC conducted in Romania in 2002 and published in 2003. It is important to note that there has been significant growth in the credit environment including significant increases in the granting of foreign currency denominated credit. The proportion of loans denominated in foreign currency has risen recently to 50 per cent of all loans granted. Provisions to convert outstanding loan amounts into local currency under certain thresholds often exist in foreign currency denominated loan contracts. These provisions aim to address the potential credit risk arising from the foreign exchange risk borne by the borrowers. While the National Bank of Romania is monitoring the situation closely and requiring higher bank reserves for loans denominated in foreign currency (to curb the growth of such loans)...

Ethiopia : Accounting and Auditing

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
46.25%
This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some notable efforts in Ethiopia aimed at improving the quality of financial information. One is aimed at establishing accounting and auditing standards for the private sector under the auspices of the Office of the Federal Auditor General (OFAG). Another is aimed at improving the capacity for public finance management under the auspices of the Ethiopian Civil Service College (ECSC). Work is also ongoing on revision of the Ethiopian Commercial Code under the auspices of the Ministry of Justice. The aim of this ROSC has been to complement the existing efforts by producing a holistic evaluation of all necessary pillars for a strong financial reporting infrastructure. While this report focuses mainly on corporate sector accounting and auditing...

Kingdom of Morocco : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.26%
This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional capacity necessary to ensure high-quality financial reporting. The law gives accounting standard-setting responsibility to the National Accounting Council (Conseil National de la Comptabilité). Since the Council was established in 1989, Moroccan accounting standards have improved greatly. However, further progress is impeded by weaknesses in the accounting standard-setting process and, more so, by implementation issues. The Bank Al-Maghrib, Insurance and Social Welfare Directorate (Direction des Assurances et de la Prévoyance Sociales), and Securities Commission (Conseil Déontologique des Valeurs Mobilières) are responsible for monitoring the quality of financial information and the enforcement of accounting standards for credit institutions, insurance companies, and listed companies, respectively. While the Bank Al-Maghrib has established an institutional framework for bank monitoring that is more advanced than that of other sectors...

Poland : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.25%
This report provides an assessment of accounting and auditing practices in Poland using international standards as a benchmark, while focusing on the institutional framework and application of given standards. In the recent past, Poland has taken steps in reducing the gap between Polish Accounting Regulations and International Accounting Standards. This is demonstrated in the provisions of the Accounting Act, dated November 9, 2000, and the financial reporting and disclosure requirements set by the Securities and Exchange Commission for publicly traded companies. Further steps are needed for full adoption of the requirements set by the International Accounting Standards Board. A review of 30 sets of financial statements of select listed companies shows that there are divergences between various established accounting regulations and actual accounting practices. There are no Polish Auditing Standards for one-third of the areas covered by International Standards on Auditing. Also, most of the existing Polish Auditing Standards need updating inline with these international standards. Practicing auditors generally comply with the strict wording of written Polish Auditing Standards...

Ghana : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.26%
This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regulations governing financial reporting. Although Ghana Accounting and Auditing Standards have been based on International Accounting Standards and International Standards on Auditing, respectively, they are outdated and gaps exist in comparison with the international equivalents. Furthermore, national ethical requirements for auditors are not in line with international requirements. Full compliance with Ghana National Accounting Standards is not readily achieved; some listed companies inappropriately claim compliance with International Accounting Standards. There is inadequate adherence to auditing standards and professional ethics. Apart from the banking sector practice...

El Salvador : Accounting and Auditing; El Salvador - Informe sobre el cumplimiento de normas y codigos (ROSC) : contabilidad y auditoria

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.27%
This report provides an assessment of accounting and auditing practices within El Salvador's corporate sector. It used International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drew on international experience and good practices in those fields. Both statutory requirements and actual practices were analyzed as part of this review. The purpose of this ROSC is to assist the Government of El Salvador in strengthening the private sector's accounting and auditing practices and financial transparency. The development objectives these efforts address are (a) fostering the growth and accountability of the private sector, (b) ensuring adequate market regulation with respect to the provision of essential services, and (c) making the business environment more attractive for foreign direct investment (FDI). The recommendations of this ROSC are intended to serve as the basis for a country action plan to be developed by the Government of El Salvador in collaboration with in-country stakeholders and with the assistance of the World Bank and other donors.

Republic of Tajikistan : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.27%
This report describes the results of a ROSC assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Tajikistan's enterprise and financial sectors. The report assesses the quality of the Tajik financial reporting framework and makes policy recommendations for improvement. With a gross national income per capita of US$430, Tajikistan remains the poorest country in the former Soviet Union. Despite various reforms over the past several years, the business climate still lags behind other transition countries. Many of the country's problems stem from the 1992-1997 civil war, which so damaged the country's economic infrastructure that it precipitated a sharp decline in industrial and agricultural production. Although there has been moderate domestic growth since 1997, real output is currently just over 50 percent of the 1989 level. The Republic of Tajikistan's small financial system is dominated by a few banks. The level of financial activity is among the lowest in the world...

Republic of Kazakhstan : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.26%
This report on the report on the observance of standards and codes (ROSC) in Kazakhstan provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Kazakhstan. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), and draws on international experience and good practices in the field of accounting and audit regulation, including in European Union (EU) Member States, to assess the framework for financial reporting and to make policy recommendations. The policy recommendations aim to help the Kazakhstan Government to support the country's integration into the global economy, in particular through strengthening the corporate sector's accounting, financial reporting and auditing practices. The financial sector, which is dominated by private commercial banks, has been one of the fastest growing sectors in Kazakhstan. However, while lending to the private sector has increased...

Gambia : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.4%
In the Gambia, effective public financial management is promoted through a reasonably sound budget framework. However, there are a number of serious weaknesses, which create a high level of fiduciary risk. (Appendix 1 of this report.) Fiduciary risk means here that there is a risk that resources are not accounted for properly, that they are not used for intended purposes and that expenditure does not represent value for money. There are also risks associated with the governance environment. These weaknesses include poor resource allocation, non-compliance, limited execution, inadequate monitoring and scrutiny, insufficient capacity, lack of enforcement, non-transparency, and poor parliamentary oversight. The Government's pledge to strengthen governance needs to be translated into measures to address these weaknesses. This report recommends the following recommendations for providing evidence that significant progress has been made towards the fundamental benchmarks in public financial management: 1) Strengthen linkages between policies and budget expenditures through updating sectoral public expenditure reviews (PERs) for education...

Moldova : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.26%
Financial reporting and auditing practices in Moldova's corporate sector are currently in a period of transition from providing for tax calculation and statistical needs to convergence with International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). This report draws upon recent international experience in developed economies and EU accession countries as well as expected amendments to EU Directives. The review found that, except in the banking sector, the current level of compliance with financial reporting obligations is inadequate, and that the quality of the financial reporting is low. In that context, the report recommends the following actions: (i) the capacity of regulatory agencies for enforcing accounting standards and financial reporting requirements to all entities of public interest - including large state-owned enterprises - should be increased; (ii) a public registry should be set-up for all public-interest companies to file their financial statements; and (iii) an independent oversight board of auditors should be established under the soon-to-be-issued new Audit Law...

Cambodia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.26%
This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned within the broader context of the Cambodia's institutional framework and capacity needed to ensure the quality of corporate financial reporting Cambodia is putting in place an institutional framework with regard to accounting, auditing, and financial reporting practices. However, institutional weaknesses in regulation, compliance, and enforcement of standards and rules still exist. The accounting and auditing statutory framework suffers from inconsistencies among different laws. Although the national accounting standards and auditing standards are based on IFRS, and ISA, respectively, they appear outmoded and have gaps in comparison with the international equivalents. There are varying compliance gaps in both accounting and auditing practices. These gaps could primarily stem from lack of clearer understanding by professional accountants...

Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
46.27%
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance...

Mensuração do valor da Petrobras: disparidades entre o valor contábil e o valor de bolsaDOI:10.5007/2175-8069.2010v7n14p121; Measurement of the value of Petrobras: disparities between the accounting value and the stock exchange value

Almeida, Neirilaine Silva de; Universidade Federal de Uberlândia - UFU; Silva, Ronaldo Freitas da; Universidade Federal de Uberlândia - UFU; Ribeiro, Kárem Cristina de Sousa; Universidade Federal de Uberlândia - UFU
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 07/01/2011 Português
Relevância na Pesquisa
46.28%
A promulgação da Lei 11.638/07 trouxe algumas modi.cações que impactam nos registros da contabilidade, como o ajuste a valor presente, a avaliação a valor de mercado e o teste de recuperabilidade. O presente estudo tem o objetivo de analisar as diferenças do valor contábil, registrado historicamente e ajustado após a Lei 11.638/07, com o valor de Bolsa da Petrobras, no período de 2006 a 2009, através de uma pesquisa descritiva, abordando o problema de forma quantitativa, utilizando um estudo de caso. Os resultados demons­traram que as diferenças entre valor contábil e valor de bolsa foram mais expressivas em 2009, 117,66%, e que as demonstrações após a Lei 11.638/07 apresentaram, em média, diferenças percentuais maiores do que as diferenças das demonstrações registradas historicamente. Portanto, não se pode estabelecer relação direta e exclusiva de que os ajustes provenientes da Lei 11.638/07 aproximam o valor contábil da empresa do valor de mercado.; The promulgation of Law 11.638/07 brought some changes that impact the accounting records, such as adjusting the present value, fair value and the impairment test. This study aims to analyze the differences in accounting value, established through historical records and adjusted after the Law 11638/07...

Uma abordagem sobre a harmonização entre a contabilidade brasileira e internacional: o caso da parada programada; An approach about harmonisation between the brazilian and the international accounting: the case of shutdown

Fernandes, Luciana de Jesus Delfino; Universidade Federal do Rio de Janeiro; Santos, Flávia do Nascimento Reis dos; UFRJ - Rio de Janeiro - RJ; Pereira, Renata Gonçalves; UFRJ - Rio de Janeiro - RJ; Szuster, Natan; UFRJ - Rio de Janeiro - RJ
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 05/11/2009 Português
Relevância na Pesquisa
46.38%
http://dx.doi.org/10.5007/2175-8069.2008v5n9p49A contabilidade no Brasil passa por um período de reflexões, com o processo de harmonização das normas contábeis brasileiras aos padrões do International Accounting Standards Board - IASB. Neste contexto, diversos aspectos relacionados aos registros contábeis de operações serão revistos e, por vezes, alterados, fato já ocorrido em situações anteriores, dentre elas o registro dos gastos com “paradas programadas”. A parada programada caracteriza-se pela paralisação temporária das operações de um ativo ou grupo de ativos, com o objetivo de realizar manutenções relevantes em intervalos regulares ao longo de sua vida útil econômica. A normatização brasileira, quanto ao registro desta operação, baseou-se nas orientações contidas nas normas internacionais para o reconhecimento dos gastos com paradas programadas. A proposta deste estudo é analisar esta mudança de prática contábil, à luz da teoria contábil praticada no país, com base nas normas e bibliografia identificada como de uso difundido, complementadas por um exemplo real, o da empresa Petróleo Brasileiro S.A. Neste estudo, foi verificado que não houve subversão aos conceitos relativos a esta prática contábil...