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Sinalização de mudanças de procedimentos de auditoria e escolha contábil; Signaling of changes in audit procedures and accounting choice

Grabert, Bruno Meggiato
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 30/09/2014 Português
Relevância na Pesquisa
36.32%
Este trabalho tem como objetivo avaliar se há impacto da sinalização de mudanças de procedimentos da auditoria independente sobre as escolhas contábeis feitas pelo agente auditado. Mudanças na natureza, tempo e extensão dos procedimentos de auditoria podem provocar diferentes percepções e consequentes mudanças de comportamento e nas escolhas dos executivos da empresa auditada. Para capturar a mudança de escolha dos executivos, utilizei-me de um quase-experimento com alternativas distintas de arranjos de Unidades Geradoras de Caixa que, ao serem submetidas aos testes de impairment, produziam resultados financeiros antagônicos e, consequentemente, benefícios e riscos diferentes. Os 132 participantes do quase-experimento foram alunos de MBA, de mestrado e doutorado em contabilidade e auditores. Com base nas teorias da dissuasão, da ilusão interpessoal e da atribuição, observei que há evidências de que a sinalização de mudanças na natureza dos procedimentos de auditoria influencia na escolha contábil considerada contra as políticas da firma. Para a análise dos resultados, apoiei-me em conhecimentos de disciplinas, como a psicologia, que discorrem sobre as escolhas dos gestores sob a influência de determinados incentivos e nas teorias expostas acima.; This study aims to evaluate whether the signaling of changes in the independent audit procedures affect the audited agent's accounting choices. Changes in the nature...

Efficient vs. Opportunistic Choice of Accounting Procedures: Corporate Control Contests

Christie, Andrew A. ; Zimmerman, Jerold L.
Fonte: William E. Simon Graduate School of Business Administration, University of Rochester Publicador: William E. Simon Graduate School of Business Administration, University of Rochester
Tipo: Trabalho em Andamento
Português
Relevância na Pesquisa
46.08%
Corporate takeovers are assumed to control the non-value-maximizing (opportunistic) actions of managers. We examine takeover targets prior to the initial control action for evidence of opportunistic, income-increasing accounting methods. These tests attempt to determine the relative importance of two non-mutually exclusive competing hypotheses for accounting method choice: opportunism and efficiency. We find evidence consistent with both the opportunism and efficiency hypotheses. Target managers choose income-increasing accounting depreciation, inventory and investment tax credit methods more frequently than the managers of non-target firms. This difference remains after controlling for differences attributable to efficiency.

Accounting and Auditing : Romania

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.2%
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)...

Vietnam : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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36.3%
Vietnam is in the process of reforming its economy, adopting market economy mechanisms, and integrating into the world economy. Like a number of countries in the process of transition to a market economy, Vietnam faces challenges in improving its laws and regulations, strengthening its institutions, and buiding capacity to improve financial accountability. While it is difficult to attain quickly all the requirements of a market economy, it is possible to focus initially on a critical subset of these requirements and take a series of steps that are compatible with the Vietnamese environment. Such a gradual approach, currently being taken by the government, should lead to tangible achievements in financial accountability over time. Experience has shown that stand-alone measures to strengthen financial accountability are not effective. These need to be complemented by parallel measures that form part of a comprehensive reform adddressing issues such as human resources, compensation structure, performance measures...

Republic of Uganda Report on the Observance of Standards and Codes : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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46.17%
This second Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) assesses the degree to which the findings and policy recommendations of the first review have been implemented. The report identifies and assesses issues that have emerged after the first review. From these assessments, the World Bank team identifies the root causes of failure to implement the proposed recommendations. It makes policy recommendations aimed at further improving the quality of financial reporting, which should contribute to lowering the cost of borrowing and enhance private sector competitiveness; ultimately contributing to the attainment of Uganda s strategic objectives aimed at achieving; (i) inclusive and sustainable growth, (ii) job creation, and (iii) improved governance. These are themes in the 2012/2013 and 2013-2014 and Uganda National Budgets. Going forward, the above key policy recommendations should form the basis for a stakeholder driven Country Action Plan which should be regularly monitored to ensure it is effectively implemented. This will improve financial reporting in both the private and public sector and therefore play a role in enhancing transparency and accountability which are key ingredients in attracting private sector investors and thus lead to economic growth as well as improve on public service delivery.

Jamaica : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
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36.38%
The Bank conducts Country Financial Accountability Assessments (CFAA) in all borrower countries. The specific objectives of the CFAA are to review the key aspects of public financial management at the national level: a) flow of funds to government entities and Bank projects, including planning, cash management, and budgeting; b) accounting and financial reporting; and c) auditing of public sector activities. The Bank carried out field work for a CFAA in Jamaica in May 2000. This CFAA makes the following recommendations: 1) Inefficient in the government's planning process and its subsequent integration into the budget process result in an inefficient execution of the budget, monitored mainly by cash flows rather than outputs. 2) Current budget formulation formats need to be simplified in order to increase their usefulness and assure more accurate estimates. 3) The government's decentralized cash management arrangements should be tightened to allow for greater central control over the amount of outstanding cash balances. 4) The government accounting function is more advanced than many Caribbean countries. However...

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

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
46.19%
This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Pakistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common, strongly-founded, knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

Senegal : Country Financial Accountability Assessment; Senegal - Evaluation de la gestion des finances publiques et des pratiques comptables du secteur prive

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
36.3%
This Country Financial Accountability Assessment (CFAA) examines the financial management in both the public and private sectors, aimed as an evaluation, not an audit, and, identifies financial risks within current practices, and procedures in Senegal. It does not however, intend to suggest an accurate, final allocation of public resources, though it facilitates implementation of action plans that reinforce the Government's reform agenda. Within the context of the Country Assistance Strategy (CAS), this CFAA supports the technical and financial partnerships which contribute to the economic, and financial reforms being implemented in the country, and, is an integral part of the Heavily Indebted Poor Countries (HIPC) initiative. One concern is risk evaluation involving the public sector and their partners in budget formulation, preparation, and implementation. Of critical importance is the improvement of public financial management, namely within: external financing; budget preparation and implementation, including internal controls; public accounting and reporting practices; treasury management practices; and wage controls. The CFAA proposes recommendations...

Dominican Republic : Accounting and Auditing; Dominican Republic - 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
46.15%
This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in the Dominican Republic (DR), using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practices in those fields. The principal objective of this ROSC assessment is to assist the Government in strengthening private sector accounting and auditing practices, and in enhancing financial transparency in the DR's corporate sector. The development objectives these efforts address are improving the investment climate, fostering competitiveness and furthering regional and international economic integration. Moreover, the recommendations arising from the assessment support the Government's efforts to ensure the stability of the financial sector and mitigate the risk of crises.

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
46.2%
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...

Honduras : Accounting and Auditing; 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
46.2%
This report analyzes corporate financial reporting and auditing practices in Honduras in support of the Government's efforts to : (a) improve the business environment and make it more attractive for domestic and foreign direct investment; (b) enhance financial transparency and governance in the corporate sector; and (c) foster economic integration within the Latin America and Caribbean Region (LCR). For the purpose of this study, relevant benchmarks have been used, including the International Financial Reporting Standards (IFRS) and the International Standards on Auditing (ISA). The report also draws on international experience and good practice in those fields, particularly in LCR. Accounting and auditing (A&A) standards and practices in Honduras have been improving; however, continued efforts to align these with international ones are still needed. The review focuses on the strengths and weaknesses of the accounting and auditing environment in the corporate sector (which includes private companies and state-owned enterprises) and how they influence the quality of corporate financial reporting.

Processes, Information, and Accounting Gaps in the Regulation of Argentina's Private Railways

Campos-Mendez, Javier; Estache, Antonio; Trujillo, Lourdes
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
Relevância na Pesquisa
46.21%
Almost a decade after Argentina began privatizing its railways, resolution of conflicts between regulators, users, and operators continues to take longer, and to be more difficult, than expected. The authors contend that many of these conflicts arose because there are no rules for interactions between the key stakeholders: government, regulators, users, unions, and the media. One result of inexperience in setting up concession agreement has been that the agreements did not clearly define the information needed for oversight and regulation. Argentine rail concession contracts were supposed to be specific about the way tariffs, quality, investment, exclusivity, and so on, would change over time. And the newly created regulatory bodies were given some discretion about adjusting the contracts in the face of unforeseen developments. However, initial privatization were carried out in such a way that there was no time to refine terms, so many loopholes remained. Those unforeseen events have happened, and the regulatory agency...

Procedimentos contabilísticos e a sua imprtância no controlo interno

Carvalho, Carlos Alberto Lucas
Fonte: Instituto Politécnico do Porto Publicador: Instituto Politécnico do Porto
Tipo: Dissertação de Mestrado
Publicado em //2014 Português
Relevância na Pesquisa
46.44%
Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Doutor Carlos Quelhas Martins; O presente trabalho aborda o tema do controlo interno nas empresas e a importância que a contabilidade através dos procedimentos contabilísticos poderá ter nesta temática, dando especial relevo às micro e pequenas empresas que representam uma parte muito significativa da economia portuguesa. No início efetuamos uma apresentação daquilo que já se encontra divulgado acerca dos temas, assim como um enquadramento teórico dos conceitos inerentes à abordagem do tema, são definidos também os objetivos a atingir e aquilo que se pretende atingir no futuro com este estudo. Será apresentada a relação entre o controlo interno e os procedimentos contabilísticos e a importância de ambos na gestão das micro e pequenas empresas em virtude das dificuldades que estas apresentam inerentes à sua dimensão e recursos limitados. No final com a realização de um inquérito, dirigido aos técnicos oficiais de contas pretendemos averiguar através destes se os procedimentos contabilísticos podem contribuir para melhorar o controlo interno nas micro e pequenas empresas e procuramos também apurar o nível de conhecimento e sensibilidade dos empresários portugueses para o controlo interno e a importância dos procedimentos contabilísticos neste contexto. Através das respostas obtidas foi possível concluir que existem deficiências de controlo interno nas micro e pequenas empresas e que a contabilidade...

Development of a carbon accounting model (FullCAM Vers. 1.0) for the Australian continent

Richards, Gary; Evans, David
Fonte: Institute of Foresters of Australia Publicador: Institute of Foresters of Australia
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
46.11%
Continental-scale carbon accounting capable of the spatial and temporal distinctions demanded by the Kyoto Protocol requires a modelled approach which integrates over space and time the effects of changing land use, land management and climate variability. To assist in the development of Australia's National Carbon Accounting System (NCAS), the Australian Greenhouse Office has developed and calibrated an integrated suite of models relevant to Australian conditions for which data were available or could be generated for their application. These point-based models were then made operational within a GIS environment to enable application at a fine spatial (25 m) and temporal (monthly) resolution for the Australian continent. This paper focuses on the FullCAM model, capable of carbon accounting in transitional (afforestation, reforestation and deforestation) and mixed (e.g. agroforestry) systems. The FullCAM model can be run in a spatial mode which integrates information drawn from remotely-sensed land-cover change, modelled productivity surfaces, mapped resource inventories and other ancillary data to perform the various accounting procedures for Australia's NCAS. This framework has been developed in parallel with a range of data collation...

ANALYSIS OF PERCEPTION OF TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING OF BRAZIL ON THE PROCESS OF CONVERGENCE TO THE INTERNATIONAL ACCOUNTING STANDARDS; ANÁLISE DA PERCEPÇÃO DOS DOCENTES DOS CURSOS DE GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS DO BRASIL QUANTO AO PROCESSO DE CONVERGÊNCIA ÀS NORMAS INTERNACIONAIS DE CONTABILIDADE APLICADAS NO BRASIL

Ramos Fernandes, Bruno Vinícius; Universidade de Brasília - UnB; Silva de Lima, Diogo Henrique; Universidade Federal do Rio Grande do Norte - UFRN; Vieira, Eduardo Tadeu; Universidade de Brasília; Niyama, Jorge Katsumi; Universidade de Brasília - UnB
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 21/10/2011 Português
Relevância na Pesquisa
46.14%
Este trabalho tem como principal objetivo analisar a percepção dos docentes que lecionam nos cursos de graduação em Ciências Contábeis do Brasil em relação ao atual processo de convergência internacional. Participaram da pesquisa 190 professores de todo país. Trata-se de uma pesquisa exploratória e descritiva do ponto de vista de seus objetivos; já quanto aos procedimentos técnicos classifica-se como um levantamento. Para a análise dos dados recorreu-se a estatística descritiva e a estatística qui-quadrado de Pearson (Teste c2). Com este último foi possível verificar se variáveis categóricas como região, titulação, idade, gênero, instituição que trabalha, disciplina que leciona, ser o docente dedicação exclusivamente ou ter outra profissão influenciaram nos padrões de respostas observados. Os resultados evidenciaram que a maior parte dos docentes avalia o processo de convergência como muito importante, uma vez que reduz os custos na elaboração de informações contábeis e facilita a inserção no mercado internacional de empresas brasileiras. Para eles...

RECURSOS NATURAIS NÃO RENOVÁVEIS: PROCEDIMENTO CONTÁBIL DE DUAS EMPRESAS BRASILEIRAS; NON-RENEWABLE NATURAL RESOURCES: ACCOUNTING PROCEDURE OF TWO BRAZILIAN COMPANIES

Gubert, Tatiane; Universidade Federal da Bahia; Gomes, Sonia Maria da Silva; Universidade Federal da Bahia
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 09/05/2011 Português
Relevância na Pesquisa
56.14%
A descoberta de reserva de petróleo ou mina é um acontecimento importante para as empresas que exploram recursos naturais não renováveis (RNNR). No entanto, esse fato que gera valor não é explicitado nos lucros à época da descoberta, mas sim, posteriormente, quando as reservas estão produzindo. Além do mais, o registro de RNNR, especificamente petróleo e minério, possuem certas particularidades, não só para fins de mensuração de ativos, como para exaustão e reconhecimento dos custos com abandonos (dismantlement, restoration, and abandonment costs ou DR&A costs). Nessa perspectiva, este trabalho objetiva apresentar as práticas contábeis utilizadas pelas empresas brasileiras que exploram (RNNR), quanto à forma de reconhecimento de reservas, modelo de contabilização dos custos de exploração, exaustão e de abandono. Para atingir tal objetivo, efetuou-se um estudo exploratório, dividido em três etapas. Na primeira etapa, fez-se uma investigação sobre as bases teóricas e normativas que dão sustentação à prática contábil relacionada à exploração de (RNNR). Na segunda...

Perspectives for Environmental Accounting; Perspectivas para a Contabilidade Ambiental

Longaray, André Andrade; FURG - Rio Grande - RS; Porton, Rosimere Alves de Bona; UNESC - Criciúma - SC
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 01/01/2007 Português
Relevância na Pesquisa
46.08%
This work has as its purpose to analyze the issue of the environmental resources, classified economically as nature’s capital, and the forms of accounting for them. In a first moment the events that have transformed the environment into a great concern for organizations in the last years are evinced. Then proposals concerned with the accounting procedures for registering natural resources as capital are presented. The conclusion presents some remarks about the subject.; Este trabalho tem por finalidade analisar a questão dos recursos ambientais, na perspectiva da classificação econômica como capital natural, e as formas de contabilização dos mesmos. Em um primeiro momento são evidenciados os acontecimentos que transformaram o meio ambiente em uma grande preocupação para as organizações nos últimos anos. Na seqüência, são apresentadas propostas a respeito do enquadramento dos recursos provenientes da natureza como capital natural. Logo após procura-se demonstrar as formas de contabilização do capital natural, sob a ótica da contabilidade ambiental. A título de conclusão, estabelecem-se algumas considerações a respeito do tema.

General considerations on intangible assets; Consideração gerais sobre ativos intangíveis

Schnorrenberger, Darci; UFSC - Florianópolis - SC
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 01/01/2004 Português
Relevância na Pesquisa
46.13%
The importance of the intangible assets has increased rapidly, especially in those organizations that have high value aggregated to their products or services. Thus in order to survive, those enterprises have to find ways to identify and measure them. On the other hand, due to the peculiarities of the intangible assets, agents with dubious intentions have tried to take advantage of the situation. Some recent financial scandals reinforce the previous statement and explain why some paradigms had to be rethought. Thus if on one side the intangible assets are full of peculiarities and play an important role in organizations, on the other one has to think about ways to use them better. The present essay tries to present the distinctive features of tangible and intangible assets. Then it depicts the main legal guidelines, both internal and international, concerning the accounting procedures to be taken in relation to the intangible assets. Finally some reflections on the subject are presented.; A importância dos ativos intangíveis vem aumentando rapidamente nas organizações, especialmente naquelas com alto valor agregado aos seus produtos ou serviços. Com isto, encontrar maneiras de indentificá-los e mensurá-los tornou-se questão de sobrevivência. Por outro lado...

Implantação da depreciação no setor público e procedimentos contábeis: um estudo em uma instituição pública de ensino superior; Deployment of depreciation in the public sector and accounting procedures: a study at a public higher education institution

Viana, Clilson Castro; UNIVERSIDADE FEDERAL DO AMAZONAS - UFAM; Tamer, Carla Macedo Velloso dos Santos; UFAM; Soares, Luiz Augusto de Carvalho Francisco; UFAM; Lima, Mariomar de Sales; UFAM
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 07/08/2013 Português
Relevância na Pesquisa
56.11%
http://dx.doi.org/10.5007/2175-8069.2013v10n20p113 Este estudo objetivou investigar as medidas precedentes à implantação da depreciação em uma Instituição Federal de Ensino Superior, com vistas a explicitar os possíveis entraves com relação à aplicação das Normas Brasileiras de Contabilidade Técnicas Aplicadas ao Setor Público, vigentes para os bens móveis, e seus benefícios para a tomada de decisões sob a ótica dos gestores. Como resultado, constatou-se que a instituição necessita de controle mais aprofundado do imobilizado no que tange aos procedimentos de depreciação e ao teste de recuperabilidade; e que os gestores entendem que maiores detalhes nos conteúdos de relatórios mensais proporcionarão benefícios na programação de compras, bem como percebem a necessidade de capacitação para melhor uso desses relatórios. ; This study aimed at investigating the preceding measures to the implementation of depreciation in a higher education federal institution, in order to explain the possible obstacles concerning the application of the Normas Brasileiras de Contabilidade Técnicas Aplicadas ao Setor Público (Brazilian Standards of Technical Accountancy Applied to the Public Sector) which are in force for the movable property...

The third sector and accounting: surveys of a piece of research; Terceiro Setor e Contabilidade: compilações de uma pesquisa

Laffin, Marcos; UFSC - Florianópolis - SC; Ebsen, Kamille Simas; UFSC - Florianópolis - SC
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 01/01/2004 Português
Relevância na Pesquisa
56.31%
This text presents some data on the accounting procedures adopted by an entity classified as a non-profit organization. Some aspects concerning the beginning of such entities in Brazil are pointed out as well as their characteristics and regulatory norms. Some accounting procedures undertaken by the accountant responsible for that organization are also depicted.; Neste texto apresentamos alguns dados sobre procedimentos contábeis realizados em uma entidade classificada como pertencente ao terceiro setor. Caracterizamos alguns aspectos do surgimento destas entidades no Brasil e destacamos algumas de suas características e seus instrumentos regulatórios. Relatamos ainda alguns procedimentos contábeis realizados pelo contador responsável pela entidade.