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Harmonização contábil em cinco países da América do Sul.; The harmonization of the accounting standards in five countries from South América.

Amenabar, Ana Maria Hinojosa
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 10/10/2001 Português
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56.23%
A harmonização contábil é uma preocupação mundial em um ambiente de desenvolvimento e de globalização de economias, existindo esforços para torná-la viável. Os blocos econômicos procuram encontrar soluções para as diferenças existentes entre as normas contábeis. O presente trabalho é um estudo sobre a harmonização contábil em cinco Países da América do Sul e a necessidade de implementar dita harmonização. Inicialmente são apresentados os antecedentes dos dois blocos econômicos da América do Sul, o Mercosul e a Comunidade Andina; em seguida, são estudadas as características de ambos os blocos e seus objetivos. Posteriormente são analisados os marcos conceituais contábeis e algumas das principais semelhanças e divergências de critérios na contabilidade de cinco países: Argentina, Brasil, Colômbia, Peru e Venezuela. Na última parte, são feitas as considerações finais do trabalho, destacando-se a importância de se conseguir a harmonização contábil.; The harmonization of the accounting standards is a world preoccupation in a global economy. The preparers and users of the financial reports make efforts for achieving harmonization. Leaders of the accounting profession from most economic regions try to find solutions for the differences that exist among the accounting standards. This work is a study about the harmonization of the accounting standards in five South American countries and the necessity of achieving this harmonization. The origins of the two mega common markets from South America...

Monext: an accounting framework for federated clouds

Silva, Francisco Airton Pereira da; Garcia, Vinicius Cardoso (orientador)
Fonte: Universidade Federal de Pernambuco Publicador: Universidade Federal de Pernambuco
Tipo: Dissertação
Português
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46.28%
Cloud computing has become an established paradigm for running services on external infrastructure that dynamically allocates virtually unlimited capacity. This paradigm creates a new scenario for the deployment of applications and information technology (IT) services. In this model, complete applications and machine infrastructure are offered to users, who are charged only for the resources they consume. Thus, cloud resources are offered through service abstractions classified into three main categories: Software as a Service (SaaS), Platform as a Service (PaaS), and Infrastructure as a Service (IaaS). In IaaS, computing resources are offered as virtual machines to the end user. The aim to offer such unlimited resources necessitates distributing these virtual machines through multiple data centers. This distribution makes harder to fulfill a number of requirements including security, reliability, availability, and accounting. Accounting refers to how resources are recorded, accounted for, and charged. Even for a single cloud provider this task is hard, and it becomes more difficult for a federation of cloud computing, or federated cloud, in which a cloud provider dynamically outsources resources to other providers in response to demand variation. Thus...

Kingdom of Thailand : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.41%
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...

Republic of Rwanda : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.33%
This report is an assessment of the corporate sector accounting, financial reporting, and auditing practices within Rwanda. This Report on the Observance of Standards and Codes (ROSC) is benchmarked to International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) and draws on international experience and good practices to assess the strengths and weaknesses of the institutional underpinnings of corporate financial reporting and make policy recommendations. This assessment is mainly aimed at preparing a road map for institutional capacity building including development of the accountancy profession for bolstering the corporate sector accounting, financial reporting, and auditing in Rwanda. Rwanda is making considerable effort to align its accounting and auditing practices with internationally accepted standards and codes. Along with its growing economy, Rwanda must take effective steps for strengthening all the pillars of the infrastructure of accounting and auditing in line with the international good practices. The ROSC review findings reveal that there are varying compliance gaps in both accounting and auditing practices in Rwanda. These gaps stem from lack of clearer understanding among practicing accountants and auditors about the requirements of internationally accepted standards...

Botswana - Accrual Accounting Policy Note and Guide

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.39%
This paper comprises two volumes: volume one, this concise policy and guidance note that deals with the request as outlined, and a volume two which provides more detailed technical guidance on the implementation of International Public Sector accounting Standards (IPSAS) accrual based standards. Recommended reforms directly relevant to this paper include: 1) fiscal reforms on both the revenue and expenditure sides to limit fiscal deficits and ensure a return to a sustainable medium term fiscal path; and 2) transforming the current planning and budget system which falls short in meeting the usual measures of budget effectiveness by, for example, moving towards government-wide medium term fiscal and expenditure frameworks and a program budget in the medium term, in tandem with public sector reform and the necessary changes to the Public Financial Management (PFM) legal framework and the government accounting system. Accrual accounting is a methodology under which transactions and other events are accounted for when they occur...

Accounting and Auditing : Romania

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.32%
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)...

Kingdom of Morocco : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.42%
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...

Ghana : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.33%
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...

A Flexible Modeling Framework to Estimate Interregional Trade Patterns and Input-Output Accounts

Canning, Patrick; Wang, Zhi
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
Português
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56.04%
This study implements and tests a mathematical programming model to estimate interregional, interindustry transaction flows in a national system of economic regions based on an interregional accounting framework and initial information of interregional shipments. A national input-output (IO) table, regional data on gross output, value-added, exports, imports and final demand at sector level are used as inputs to generate an interregional IO account that reconciles regional economic statistics and interregional transaction data. The model is tested using data from a multi-regional global input-output database and shows remarkable capacity to discover true interregional trade patterns from highly distorted initial estimates.

Estimating the Value of Human Capital within the World Bank Wealth Accounting Framework

Sall, Chris
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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56.29%
The purpose of this paper is to come up with an estimate for the value of human capital with the World Bank wealth accounting framework for the Latin American and Caribbean Region. The proposed approach draws connections between wealth accounting and the development accounting literature that explores the effects of education and health on human capital, building on previous work by Arrow and coauthors (2012), UNU-IHDP and UNEP (2012), Farreira and Hamilton (2010), Weil (2007), and others. The approach is extended to value the loss of human capital due to air pollution and lack of access to clean water and sanitation. The wealth accounting framework is underpinned by the notion that total wealth is equal to the present value of current and future consumption in a competitive economy with constant returns to scale. The author uses a series of calculations representing the framework for and methodology of his framework. Later in this paper the author breaks down the variables in determining the value of human capital into the following categories: schooling...

Moldova : Reports on the Observance of Standards and Codes on Accounting and Auditing, Update; Moldova - Report cu privire la respectarea standardelor si codurilor, contabilitate si audit : actualizat

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
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46.3%
This assessment of accounting and auditing practices in Moldova is part of a joint initiative that is implemented by the World Bank and the International Monetary Fund 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 the International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices, as well as the European Union's acquis communautaire given Moldova's strategy of further integration with the European Union. In the medium term, improvement in Moldova's business environment is essential to put the country on a sustainable growth path. The strategic objective of this task is to support the Government in its efforts to improving the business environment in Moldova by contributing to an elevated level of competitiveness and productivity across the economy through business enterprises providing timely and reliable financial information...

Mauritius - Report on the Observance of Standards and Codes (ROSC): Accounting and Auditing

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.29%
The second Report on the observance of standards and codes (ROSC) Accounting and Auditing (A&A) review in Mauritius aims to determine what reforms should be undertaken to further strengthen the accountancy institutional framework that is critical in contributing to the country's economic growth. In 2010, the Government of Mauritius invited the World Bank to conduct this follow-up review. The first ROSC A&A was carried out in 2003. The new review establishes the extent of implementation of the 2003 policy recommendations and also identifies emerging strengths and weaknesses in institutional framework that underpin accounting and auditing practices that influence the quality of financial reporting. Further policy recommendations in this ROSC address the identified systematic weaknesses. Ultimately, if implemented, the recommendations would improve corporate financial reporting that will enhance Mauritius' business environment and advance its governance and financial accountability both key contributors to improving investor confidence and attracting investments. The ROSC A&A review team used a diagnostic template developed by the World Bank to facilitate collection of data. The data was complemented by the findings of a due diligence exercise obtained by the team during a series of meetings held with key stakeholders. During the meetings...

Accounting for Gender Production from a Growth Accounting Framework in Sub-Saharan Africa

Fofack, Hippolyte
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
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56.11%
This paper draws on an expanded growth accounting framework to estimate the relative contribution of women to growth in Sub-Saharan Africa. Empirical results show a consistently positive contribution of women to growth in gross domestic product in the region, both during economic downturns and growth spurts. This is despite the absence of any valuation of home-produced goods and informal sector production, which accounts for the bulk of womens production, in national product and income accounts. Women's positive contribution is largely attributed to their increased rates of labor force participation in wage employment and the reduction in the gender gap in education in recent years.

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
46.37%
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...

The Republic of Uzbekistan : Accounting and Auditing

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.32%
This report describes the results of an assessment of the accounting, financial reporting and auditing requirements and practices of the Republic of Uzbekistan's enterprise and financial sectors. The report uses, inter alia, International Accounting Standards (IAS), 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 Uzbek financial information and make policy recommendations

Bhutan - Report on the Observance of Standards and Codes : Accounting and Auditing

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
46.37%
Bhutan has registered rapid economic growth in the recent past. But the private sector's contribution to this growth has not been significant. Recognizing that the private sector can play an important role as an engine of growth, the Royal Government of Bhutan (RGoB) mapped out strategies to encourage the private sector to participate in the Kingdom's growth. An important strategy outlined under Bhutan's Tenth Five-Year-Plan (10FYP) is to enhance employment opportunities by encouraging private sector development, which will broaden the employment base. This strategy is also in line with another major 10FYP objective of vitalizing industry, in which the private sector is envisaged to play a major role. Bhutan's financial sector has hitherto been very small and underdeveloped, owing to the lack of adequate development in the private sector and the small size of the economy. The RGoB assessed that the lack of a clear institutional framework is one the major factors responsible for the slow growth and weak performance of industries in Bhutan...

Bosnia and Herzegovina : 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
46.33%
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Bosnia and Herzegovina. It uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law as benchmarks. This report shows that managers and auditors do not consistently comply with accounting and auditing requirements, which has an adverse impact on the economy. This report recommends significant changes to law and regulations to align the statutory framework with evolving internationally accepted practices, these changes include: strengthening the country's financial architecture and reducing the risk of financial market crises; contributing to foreign direct and portfolio investment and helping to mobilize domestic savings; facilitating the access of smaller-scale corporate borrowers; improving the assessment and collection of taxes on corporate profits; allowing investors to evaluate corporate prospects and make informed investment and voting decisions; allowing shareholders and the public at large to assess management performance; and facilitating Bosnia and Herzegovina's eventual integration into the European Union.

Haiti : A Review of Accounting and Audit Practices; Haiti - Une Revue des Pratiques Comptables et d'Audit en Haiti : rapport sur l'Application des Normes et Codes (ROSC)

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.36%
This report analyzes corporate financial reporting and auditing practices in Haiti. It supports the Government's efforts to: (a) improve financial sector stability and development; (b) encourage a business climate conducive to private investment and local companies' access to credit and long-term finance; and (c) enhance the governance and accountability of public enterprises. For the purpose of this study, the benchmarks that have been used include the International Financial Reporting Standards (IFRS) and the International Standards on Auditing (ISA). The report also draws on international experience and good practice in accounting and auditing, particularly in Latin America and the Caribbean. The main focus of the review is the institutional framework and professional environment that underpin private sector accounting and audit practices.

Turkey - 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
46.34%
As work on the economics of information' demonstrates, enhancing the reliability and availability of financial reporting is conducive to economic growth and mitigating the risk of financial system instability. In that context, this report provides an assessment of accounting and auditing standards and practices in Turkey. It uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on good practices in the field of accounting and audit regulation to assess the quality of financial information and make policy recommendations. For European Union (EU) candidate countries such as Turkey, the assessment also has regard to the relevant requirements of EU law (also known as the acquis communautaire). There has been significant progress in recent years in improving the environment and framework for financial reporting in Turkey and currently further wide-scale reforms are in progress. In particular, a new draft commercial code will modernize statutory regulation of company financial reporting and will set a major challenge for the accounting and auditing professions in Turkey through the requirement to apply Turkish Accounting Standards based on IFRS and audits based in international Standards of Auditing (ISA).

Accounting for business combinations: historical solutions to contemporary problems; Contabilidad para fusiones y adquisiciones de empresas: soluciones históricas para problemas contemporáneos; Contabilidade para fusões e aquisições de empresas: soluções históricas para problemas contemporâneos

Godoy, Carlos Roberto de; Santos, Ariovaldo dos
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Artigo Avaliado pelos Pares Formato: application/pdf
Publicado em 01/03/2006 Português
Relevância na Pesquisa
46.27%
The main motivation for this study was to examine and question the evolution of the theoretical, normative and practical accounting framework for business combinations in the North-American market, as the models issued by this country basically sustain disclosure models adopted by the European Union and various other countries. The North-American tradition of advanced studies in accounting standards and practices, associated with the constant need for accounting to adapt to economic practices (business combinations), has made this country develop a theoretical and normative accounting framework for business combinations that is unsurpassed until today. Our analysis included both the earliest editions of the main pronouncements related to the Generally Accepted Accounting Principles in the United States (US-GAAP) and the recent standards issued by the FASB in 2001, more specifically SFAS n.141 and SFAS n.142. After a series of different accounting techniques for business combinations, the FASB pronouncement (SFAS n.141) that substituted for APB Opinion n.16 (Business Combinations) and eliminated the use of the Pooling of Interests Method, turned the US-GAAP more consistent with other countries. accounting standards. The FASB pronouncement (SFAS n.142) that substituted for APB Opinion n.17 (Intangible Assets) stands out because it approximated the accounting treatment of goodwill...