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A relevância da informação contábil e o processo de convergência para as normas IFRS no Brasil; The value relevance of accounting Information and the Brazilian convergence process toward IFRS

Lima, João Batista Nast de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 21/01/2011 Português
Relevância na Pesquisa
46.34%
Este estudo investiga a relevância das informações contábeis antes e depois do início do processo de convergência para as normas internacionais de contabilidade no Brasil. Foram analisadas 2.277 observações trimestrais de todas as empresas que compuseram a carteira teórica do Ibovespa durante um período de 15 anos, entre 1995 e 2009. Especificamente, pretendeu-se analisar essa questão sobre três perspectivas distintas. A primeira perspectiva, com um enfoque de curto prazo, analisa a reação do mercado de capitais brasileiro associada à divulgação das demonstrações contábeis em três diferentes momentos: antes, durante e após a transição do padrão contábil brasileiro (BR_GAAP) para o padrão híbrido (BR_GAAP/IFRS). A metodologia utilizada para essa perspectiva foi o estudo de eventos. Adicionalmente, o estudo objetiva tratar as empresas analisadas de maneira heterogênea, conforme sugerido por Holthausen (2003) e Lopes e Walker (2008). Assim sendo, nessa primeira perspectiva ocorre a segmentação da amostra da pesquisa de acordo com alguns sinalizadores que indicam maior propensão das empresas em fornecer informações contábeis de maior qualidade, independentemente do regramento contábil do Brasil. Ou seja...

Adoção do padrão contábil internacional nas pequenas e médias empresas e seus efeitos na concessão de crédito; Adoption of international accounting standards for small and medium companies and their effects on banking credit

Riva, Enrico Dalla
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 03/07/2013 Português
Relevância na Pesquisa
46.27%
Esta pesquisa examina a relação entre a adoção do padrão contábil internacional pelas pequenas e médias empresas no Brasil com o custo de crédito concedido pelas instituições financeiras. A literatura teórica discute a regulação contábil como resposta à existência de ambientes com assimetria informacional, e a Teoria da Divulgação estuda o fenômeno da evidenciação contábil, sob o ponto de vista de suas causas e efeitos. O IASB, entre outras razões, propõe um padrão contábil com maior qualidade de informações em razão de ele reduzir o custo de captação de empresas de menor porte. Desse modo, o presente trabalho teve como objetivo principal investigar se adoção do padrão contábil internacional provocou efeito no custo de crédito bancário. A investigação foi conduzida por uma abordagem teórico-empírica, suportada por avaliações qualitativas, associadas a técnicas quantitativas. As análises estatísticas envolveram uma amostra de 179 empresas, em que foram realizadas análises descritivas, testes de médias amostrais e análise de dados em painel, com dados de demonstrações contábeis referentes a três anos (2009 a 2011). Para mensurar o nível de qualidade das informações contábeis, utilizou-se de índice de disclosure formado com base nas demonstrações contábeis das empresas da amostra e verificação de evidenciação do padrão contábil com base no CPC. Foram obtidas evidências de relações estatisticamente significativas entre as medidas de qualidade da informação contábil (disclosure e evidenciação da adoção do padrão contábil baseado no CPC) e o custo de crédito bancário dessas empresas. No entanto...

Lobbyng na regulação contábil internacional: uma análise do processo de elaboração da norma sobre reconhecimento de receitas; Lobbying in the international accounting regulation: an analysis of the process of development of a standard on revenue recognition.

Carmo, Carlos Henrique Silva do
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 05/05/2014 Português
Relevância na Pesquisa
46.26%
A ascensão de um organismo internacional e privado como o IASB e a adesão maciça de inúmeros países às suas normas, trouxeram mudanças na dinâmica da regulação dos relatórios financeiros em diversos países, que assim como o Brasil, tiveram historicamente as normas contábeis de suas empresas definidas por legislações nacionais sob a responsabilidade de entes públicos. Essa nova dinâmica levanta preocupações para as empresas, normatizadores nacionais, governos, investidores, acadêmicos e outros interessados pelas normas contábeis. Esta pesquisa buscou analisar a associação das características específicas dos participantes do processo de regulação contábil internacional promovido pelo IASB e a sua influência na elaboração das IFRS, investigando o alinhamento entre as decisões do órgão e as opiniões manifestadas por stakeholders específicos. Para isso, foram utilizadas as cartas de comentários enviadas no processo de elaboração da nova norma sobre reconhecimento de receita, Revenue from contracts with Customers. Foi realizada a análise de conteúdo de 1.177 cartas relativas à consulta pública ao Discussion Paper, de dezembro de 2008 e ao Exposure Draft de junho de 2010. Os resultados iniciais demonstraram que o IASB atendeu as preferências da maioria dos participantes. No entanto...

Determining Factors of the Level of Disclosure of Information on Business Combinations with the Entry into Force of the Accounting Standard CPC 15

Nakayama,Wilson Kazumi; Salotti,Bruno Meirelles
Fonte: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Publicador: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2014 Português
Relevância na Pesquisa
56.08%
This paper aimed to investigate information disclosure on business combination transactions that took place in Brazil in 2010, when the Accounting Standard CPC 15 entered into force, and evaluate which were the determining factors of the level of disclosure of information related to it. To evaluate the disclosure level, a disclosure index of business combinations (INDCOMB) was prepared, having the disclosure index developed by Shalev (2009) as a basis. We evaluated, in the light of the literature on disclosure and business combinations, whether the following factors influenced on the disclosure level: acquiring company size, recognized percentage of overprice for expected future profitability in relation to the transaction value, dispersion of capital of the acquiring company, audit firm size, and participation of the acquiring company in American Depositary Receipts (ADRs) programs. The control variables used were listing of the acquiring company in the various segments of BM&FBOVESPA, operation sector, origin (state, private company with national capital or private company with foreign capital), and relative acquired company size in relation to the acquiring company. We analyzed business combination transactions that took place in 2010...

Kingdom of Thailand : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.31%
Thailand has made great efforts over the past ten years to improve the quality of corporate financial reporting. Considerable progress has been made on various fronts to strengthen the institutional framework of accounting and auditing, and to move towards converging Thai national accounting and auditing standards with international benchmarks. This report focuses on areas where stakeholders in the accounting profession in Thailand could consider making changes to strengthen the profession and increase consistency with global benchmarks. The Federation of Accounting Professions (FAP) is the self-regulatory professional body, which is a member of the International Federation of Accountants. The FAP is also the standard-setter, perhaps overly stretched with many responsibilities covered by the volunteer efforts of its members. The FAP develops and reviews accounting standards, as well as audit and ethics standards in line with international good practices. Thailand has in place legislation governing the creation and responsibilities of entities engaged in commercial activities: the accounting act...

The Republic of Montenegro : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.24%
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Montenegro. It uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of the European Union (EU) body of law (also known as the acquis communautaire), as benchmarks.

Indonesia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.25%
This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirements and actual practices. The reference points of international standards used in this report are International Financial Reporting Standards (IFRS) International Standards on Auditing (ISA) and international experience and good practice in the field of accounting and auditing regulation. The methodology used to conduct the analytical work for preparing this report includes application of the ROSC Accounting and Auditing diagnostic review. Developed by the World Bank, the diagnostic template was complemented by a comprehensive due diligence exercise. The World Bank ROSC team met with key stakeholders involved in accounting and auditing and corporate reporting in Indonesia. Also...

Kingdom of Morocco : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.24%
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...

A critical evaluation of the current accounting standard-setting approach for public sector not-for-profit entities to identify opportunities for the Australian Accounting Standards Board to enhance the approach

Qin, Lisa
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Relatório
Português
Relevância na Pesquisa
66.41%
Accounting standards underpin the preparation of general-purpose financial reports and facilitate the provision of financial information. In Australia, the accounting standard-setting arrangement consists of two government bodies, the Australian Accounting Standards Board (AASB), and Financial Reporting Council (FRC). The AASB is responsible for developing and maintaining accounting standards, while the FRC provides broad oversight of the AASB's standard-setting function and gives strategic directions to the AASB. The fundamental basis on which standard-setting is built is detailed in a conceptual framework of accounting. The conceptual framework defines the nature, objectives and broad contents of general-purpose financial accounting. By defining these central issues, logically consistent accounting standards can be developed by the AASB. The AASB issues a single set of standards applicable to all reporting entities in the public, private or not-for-profit sector. These reporting entities must prepare financial reports in accordance with these standards. This approach is widely known as a 'sector neutral' approach to standard-setting. In 2002, the FRC gave a strategic directive to the AASB to adopt International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). The directive meant that from 2005 onwards...

Bosnia and Herzegovina : Accounting and Auditing; Bosna i Hercegovina - Izvjestaj o postivanju standard i kodeksa : racunovodstvo i revizija

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 assessment of accounting and auditing (A&A) practices in Bosnia and Herzegovina 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 A&A ROSC conducted and published in Bosnia and Herzegovina in 2004. With a population of 3.8 million, Bosnia and Herzegovina is one of the smallest countries in Central and Eastern Europe. That population is largely made up of three constituent peoples: Bosniaks, Serbs, and Croats. Prior to the war, the three groups were more evenly distributed throughout the territory of Bosnia and Herzegovina...

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
46.25%
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.

Brazil : Report on the Observance of Standards and Codes--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
46.25%
This Report on the Observance of Standards and Codes: Accounting and Auditing (ROSC A&A) has been prepared under the Financial Sector Assessment Program in Brazil. The report assesses the status of implementation of 2005 ROSC A&A policy recommendations, highlights recent improvements in Brazil's corporate financial reporting framework, and sheds light on emerging issues regarding the institutional underpinnings of accounting and auditing practices that require further upgrading in line with international good practices. In addition to maintaining appropriate macroeconomic policies, there is an extensive agenda to implement wide ranging structural reforms to promote growth, increase productivity, and raise living standards. Brazil's low domestic savings and limited domestic long-term financing markets remain a major impediment to the investment in infrastructure that is required to sustain high economic growth. Given the increased role played by the financial system, especially as more families and businesses have access to banking credit and capital markets...

Nicaragua : A Review of Accounting and Auditing Practices

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
46.3%
This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practice in those fields. Nicaragua remains among the poorest countries of the Western Hemisphere, with 46 percent of its five million people living below the poverty line. The 2008 Gross Domestic Product (GDP) of US$6.4 billion translates into a per-capita GDP of approximately US$1,000. After average GDP growth of about 3.6 percent during 2005-08, the global financial and economic crisis lead to a contraction in real GDP of 1.5 percent in 2009. Going forward, if the private sector is to serve as an engine of growth for the Nicaraguan economy, the country needs to follow high-level accounting and auditing practices and the highest standards of corporate governance. This ROSC supports three main development objectives: (a) improving Nicaragua's investment climate; (b) ensuring the stability and fostering the development of the local financial sector and (c) advancing governance and financial accountability in both the private and public sectors. The report seeks to help the authorities address these issues by: (i) improving the technical skills of accounting and audit practitioners...

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
46.25%
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
46.25%
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...

NCRF 9 – locações: implicações discais e de auditoria

Moura, Carla Teresinha de Castro Gonçalves
Fonte: Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto Publicador: Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto
Tipo: Dissertação de Mestrado
Publicado em //2012 Português
Relevância na Pesquisa
46.29%
Dissertação apresentada ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do Grau de Mestre em Auditoria ORIENTAÇÃO: DR. JOÃO COSTA; Nos últimos anos, a globalização dos mercados levantou a necessidade de estabelecer um conjunto único de normas contabilísticas que permitam alcançar um nível adequado de harmonização contabilística. Ciente da necessidade de harmonizar as práticas contabilísticas, o International Accounting Standards Board (IASB) tem vindo a proceder à revisão e atualização do seu normativo, com o objetivo de reduzir a opcionalidade existente nas suas normas. Por seu lado, a Comissão de Normalização Contabilística (CNC), na qualidade de organismo de normalização português, tem procurado acompanhar os últimos desenvolvimentos internacionais, adaptando-os à realidade portuguesa. E em 1 de Janeiro de 2010 entrou m vigor o Sistema de Normalização Contabilístico Português (SNC). O presente trabalho tem como objetivo o estudo da estrutura e conteúdo da Norma Contabilística de Relato Financeiro (NCRF) 9 – Locações e as suas implicações fiscais e de auditoria, trazendo uma explicação mais detalhada das diferenças entre locação operacional e financeira. Prossegue com análise sobre o tratamento contabilístico nas demonstrações financeiras de locadores e locatários...

Consultorio contable universitario en la UMNG, una herramienta encaminada a la eficiente formación en normas internacionales a empresarios y alumnos; College accounting office in UMNG, a tool to rubbish efficient training standards in business and students

Pineda Moreno, Claudia Milena; Carreño, Patricia
Fonte: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Revisoría Fiscal Publicador: Universidad Militar Nueva Granada; Facultad de Ciencias Económicas; Especialización en Revisoría Fiscal
Tipo: bachelorThesis; Trabajo de grado Formato: pdf; pdf
Português
Relevância na Pesquisa
56.16%
Debido a la Internacionalización de los mercados y de la economía en sí, se hace necesario armonizar la Contabilidad Empresarial, respondiendo a las últimas tendencias en materia Contable. Por ende se ha ido implementando una serie de Normas Internacionales, las cuales paulatinamente las empresas de cada Nación ha ido Adaptando de acuerdo a su normatividad Natal, con el objetivo de no quedar rezagado de las actuales tendencias Contables; entre las cuales esta las Pymes, que siendo un sector emergente de la economía, tienen el reto de adoptar esta Normatividad para no salir del mercado. Por otro lado existe la problemática que los estudiantes de Contaduría Publica, no están lo suficientemente capacitados en el manejo de las Normas Internacionales por tanto se hace necesario La existencia de un consultorio universitario especializado en asesorías en Norma Internacionales contables, como una herramienta excepcional en la formación pragmática de los estudiantes de Contaduría Pública y de las pymes.; Due to the internationalization of markets and the economy itself, it is necessary to harmonize Accounting Enterprise , responding to the latest trends in accounting matters. Thus it has been implementing a series of International Standards ...

Adoption of the International Accounting Standard by Small and Medium-Sized Entities and its Effects on Credit Granting; Adoção do Padrão Contábil Internacional nas Pequenas e Médias Empresas e seus Efeitos na Concessão de Crédito

Riva, Enrico Dalla; Salotti, Bruno Meirelles
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf; application/pdf
Publicado em 01/12/2015 Português
Relevância na Pesquisa
46.33%
This research examines the relationship between the adoption of the international accounting standard by small and medium-sized entities in Brazil and the cost of credit granted by financial institutions. The literature about this subject discusses accounting regulation as a response to the existence of environments having information asymmetry and the Disclosure Theory studies the phenomenon of accounting disclosure, from the viewpoint of its causes and effects. The International Accounting Standards Board (IASB) suggests that an accounting standard with higher information quality tends to reduce the funding cost for small enterprises and, thus, this paper has as its main aim investigating whether the adoption of the international accounting standard has caused some effect on the cost of banking credit. The investigation was conducted through a theoretical and empirical approach, where the statistical analyses involved a sample of 179 enterprises subject to the Brazilian Technical Pronouncement - Accounting for Small and Medium-Sized Entities (CPC-SMEs), which underwent descriptive analysis, sample means testing, panel data analysis, and quantile regressions, with data from financial statements for three years (2009 to 2011). Evidence suggests a weak association between measures of the accounting information quality (disclosure and exposure of the adoption of the accounting standard based on the CPC) and the cost of banking credit for these enterprises. However...

CONSERVADORISMO CONTÁBIL: UMA ANÁLISE DOS RESULTADOS DAS EMPRESAS LISTADAS NA BOLSA DE VALORES CHINESAS; ACCOUNTING CONSERVATISM: AN ANALYSIS OF THE RESULTS OF LISTED COMPANIES IN THE CHINESE STOCK EXCHANGE

Rodrigues, Jomar Miranda; Universidade de Brasília; Niyama, Jorge Katsumi; Universidade de Brasília; Oliveira, Pedro Henrique Duarte; Universidade de Brasília
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 10/05/2012 Português
Relevância na Pesquisa
56.01%
Este trabalho tem o objetivo de avaliar o grau de convergência entre as normas contábeis emitidas pela China e as normas internacionais do IASB (International Accounting Standard Board). Para fins dessa proposta, comparamos os padrões locais e os internacionais, com a finalidade de verificar a harmonia dos resultados sob as normas contábeis da China e as internacionais, sendo utilizadas as reconciliações do lucro líquido, em conformidade com os padrões internacionais de contabilidade editados pelo IASB. Assim, utilizou-se um indicador de “conservadorismo”, e um indicador parcial de conservadorismo, que serviram de parâmetros para a comparabilidade dos resultados obtidos pelos padrões locais e internacionais. A análise revelou que as normas chinesas apresentam divergências quando comparadas aos padrões do IASB. Entretanto, para confirmar estas divergências, utilizamos  o indicador de “conservadorismo” para ratificar  ou não a aderência da convergência às normas internacionais. Este indicador mostrou que a amostra das empresas pesquisadas, quando utilizam as normas chinesas, resulta em um lucro mais conservador em relação ao resultado reconciliado com os padrões internacionais editados pelo IASB.;

Análise dos Normativos de Contabilidade Internacional sobre contabilização de contratos de parcerias público-privada; Normative analysis of International Accounting Standard of accounting for contracts for public-private partnerships

Andrade, Maria Elisabeth Moreira Carvalho; Martins, Vinícius Aversari; Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto (FEA-RP) da Universidade de São Paulo (USP)
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 26/01/2010 Português
Relevância na Pesquisa
46.25%
http://dx.doi.org/10.5007/2175-8069.2009v6n11p83 O artigo trata, no contexto do processo de convergência das normas contábeis das empresas de capital aberto às normas internacionais, face a Lei n° 11.638/07, da contabilização dos contratos de concessão de parcerias público-privada (PPP) pelo parceiro privado, quando o objetivo do contrato é para realizar e/ou operar infra-estruturas (rodovias, distribuição de energia, água entre outros serviços públicos). Tais contratos geram fatos contábeis diversos, com características econômicas distintas, cujas explicações e interpretações dão-se à luz de teorias contábeis e econômicas específicas. É realizada com destaque revisão bibliográfica sobre riscos de contratos de PPP, revisão crítica dos normativos contábeis e discussão sobre evidenciação dos riscos dos contratos. Conclui-se que apesar da norma ter com o objetivo de dirimir os conflitos advindos dos eventos econômicos do contrato de PPP, ajustes deverão acontecer tendo em vista que a norma foi omissa quanto a mensuração dos riscos; This article deals with, in the context of the accounting convergence to international standards for publicly held companies to international standards, due to Law n°11.638/07...