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Contabilidade Internacional
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Book Synopsis Contabilidade internacional by : Jorge Katsumi Niyama
Download or read book Contabilidade internacional written by Jorge Katsumi Niyama and published by . This book was released on 2005 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt: A obra pretende preencher uma lacuna na bibliografia nacional, bem como atender às exigências das diretrizes curriculares do MEC que recomendam o ensino desta matéria para alunos de graduação em ciências contábeis. Começa o texto enfatizando a questão do ambiente legal e institucional da contabilidade no Brasil, destacando sua evolução e a trajetória recente, da influência governamental na promulgação de normas contábeis, do nível de atuação dos profissionais da área, das características da educação na área contábil e os respectivos desafios. A obra também apresenta o ambiente legal e regulamentar da contabilidade em países do modelo anglo-saxão (Grã-Bretanha e Estados Unidos), do modelo da Europa Continental (França e Alemanha) e dois países que aparentemente têm 'luz própria', ora apresentando características de um, ora do outro (no caso, Japão e Holanda). Por fim, faz uma comparação das exigências de evidenciação de dois dos mais representativos organismos mundiais que tratam da normatização contábil - o IASB e o FASB.
Book Synopsis Standardization of Financial Reporting and Accounting in Latin American Countries by : Lourenço, Isabel
Download or read book Standardization of Financial Reporting and Accounting in Latin American Countries written by Lourenço, Isabel and published by IGI Global. This book was released on 2015-07-01 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.
Book Synopsis International Financial Reporting Standards and New Directions in Earnings Management by : Oliveira, Jonas da Silva
Download or read book International Financial Reporting Standards and New Directions in Earnings Management written by Oliveira, Jonas da Silva and published by IGI Global. This book was released on 2019-03-22 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Book Synopsis Contabilidade Internacional Para Graduação: Textos, Estudos De Casos E Questões De Múltipla Escolha by : L. Nelso Carvalho
Download or read book Contabilidade Internacional Para Graduação: Textos, Estudos De Casos E Questões De Múltipla Escolha written by L. Nelso Carvalho and published by . This book was released on 2010-03-22 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Esta obra vem comprovar quão profícua está a produção científica em contabilidade financeira (internacional) no Brasil. O objetivo do livro é ser uma introdução ao assunto focada no aluno de graduação e, certamente, terá um papel importante no desenvolvimento de nosso processo de convergência às normas internacionais de contabilidade. Os textos foram organizados de forma ampla, porém precisa, focando nos principais aspectos do modelo contábil trazido pelo Comitê de Normas Internacionais de Contabilidade, tradução para a expressão original em inglês International Accouting Standard Board (IASB) e adotado no Brasil. Os autores abordaram os temas de forma mais básica, sem discussões mais aprofundadas, os quais foram complementados com exercícios e estudos de caso, de forma a permitir sua adoção em todos os cursos de Ciências Contábeis no Brasil. A ausência de alguns temas não reflete descuido dos autores, mas define forte senso de prioridade, que é essencial na didática contábil. Atualizada com as Normas Internacionais de Relatórios Financeiros (IFRS) 2009, esta obra diferencia-se de seus similares no mercado por tratar especificamente dos pronunciamentos do IASB, considerando que esta é a orientação que instituições financeiras e companhias de capital aberto deverão seguir no Brasil a partir de 2010. Livro-texto para a disciplina Contabilidade Internacional do curso de Ciências Contábeis. Leitura relevante para auditores e contadores envolvidos na globalização de normas contábeis e para profissionais que lidam com esse tema em outros cursos correlatos, como finanças, administração, economia das empresas e direito empresarial.
Book Synopsis New Approaches to CSR, Sustainability and Accountability, Volume III by : Kıymet Tunca Çalıyurt
Download or read book New Approaches to CSR, Sustainability and Accountability, Volume III written by Kıymet Tunca Çalıyurt and published by Springer Nature. This book was released on 2022-11-02 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book continues the discussion in the first two volumes on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology, and new approaches to climate change and sustainability reporting.
Book Synopsis Decision Making Systems in Business Administration by :
Download or read book Decision Making Systems in Business Administration written by and published by World Scientific. This book was released on 2013 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes some of the most recent advances in the field of decision making and fuzzy systems applied to business and economics presented at the International Conference on Modeling and Simulation (MS'12 Rio de Janeiro), 10–13 December, 2012. In this conference, a special focus is given to the fundamental concept of sustainable development. Other key applications in business, economics and finance are also considered. In general, it is very useful for graduate students and researchers interested in pursuing research that combines quantitative techniques such as modeling and simulation and decision making with business and economic problems. This is especially useful when dealing with complex environments where the information is very uncertain and additional mathematical and statistical techniques are needed in order to understand the specific situations considered.
Book Synopsis Manual de contabilidade das sociedades anônimas by : de Oliveira, Marcia Cristina Roma
Download or read book Manual de contabilidade das sociedades anônimas written by de Oliveira, Marcia Cristina Roma and published by Digitaliza Conteudo. This book was released on with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: O objetivo desta obra é atualizar o profissional contabilista em meio às novas NBCs – Normas Brasileiras de Contabilidade, Resoluções dos órgãos normatizadores da contabilidade no Brasil e as Normas Internacionais de Contabilidade. Tem ainda por funcionalidade, conceder aos estudantes dos cursos da área contábil/financeira uma visão global sobre o assunto, compreendendo as áreas de contabilidade societária, custos, contabilidade comercial e análise das demonstrações financeiras. Tem como enfoque as sociedades anônimas.
Book Synopsis Accounting in Latin America by : Claudio Wanderley
Download or read book Accounting in Latin America written by Claudio Wanderley and published by Emerald Group Publishing. This book was released on 2014-08-26 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: Latin America is set to play an important role in the global economy; yet internationalresearch communities lack a systematic understanding of Latin American accounting issues. We aim with this volume to offer external audiences a sample of research conducted in Latin America to further understanding of accounting issues in this region.
Book Synopsis Contabilidade Internacional by : Nelson L. Carvalho
Download or read book Contabilidade Internacional written by Nelson L. Carvalho and published by . This book was released on 2012 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting and Corporate Reporting by : Soner Gokten
Download or read book Accounting and Corporate Reporting written by Soner Gokten and published by BoD – Books on Demand. This book was released on 2017-09-20 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Book Synopsis International Taxation Handbook by : Colin Read
Download or read book International Taxation Handbook written by Colin Read and published by Elsevier. This book was released on 2007-04-13 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.
Book Synopsis Contabilidade internacional avançada by : Paulo Schmidt
Download or read book Contabilidade internacional avançada written by Paulo Schmidt and published by . This book was released on 2010 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Os temas constantes deste livro são tratados com exemplos, tanto à luz das normas brasileiras de contabilidade, quanto das normas internacionais, em especial as norte-americanas. Os assuntos abordados estão normalmente relacionados às necessidades de empresas de maior porte, com atuação em vários países. O livro traz informações sobre a estrutura e os objetivos dos vários organismos normatizadores da área contábil, tanto os do Brasil quanto os internacionais, destacando os norte-americanos.
Book Synopsis Meu Próprio Negócio Extra by : Meu Próprio Negócio
Download or read book Meu Próprio Negócio Extra written by Meu Próprio Negócio and published by On Line Editora. This book was released on with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reunir as melhores matérias publicadas na Meu Próprio Negócio sobre o mundo digital já entrou para as tarefas anuais da redação. Afinal, não tem interesse mais crescente entre nossos leitores do que o empreendedorismo e boas ações de gestão que envolvam a web e suas tantas ferramentas. Para que você conte com um bom apanhado de informações que possam tanto inspirá-lo a novos negócios quanto ajudá-lo a incrementar o seu, confira o resultado desta edição especial Negócios na Internet.
Book Synopsis Contabilidade internacional (2a. ed.). by : Jorge Katsumi Niyama
Download or read book Contabilidade internacional (2a. ed.). written by Jorge Katsumi Niyama and published by . This book was released on 2010 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Sovereign Risk and Public-Private Partnership During the Euro Crisis by : Maura Campra
Download or read book Sovereign Risk and Public-Private Partnership During the Euro Crisis written by Maura Campra and published by Springer. This book was released on 2014-12-08 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an examination of the sovereign risk and debt limit issues facing the Eurozone (crisis/post crisis) and the need for alternative mechanisms to fund the capital investment requirements of the region.
Book Synopsis Economics and Political Implications of International Financial Reporting Standards by : Uchenna, Efobi
Download or read book Economics and Political Implications of International Financial Reporting Standards written by Uchenna, Efobi and published by IGI Global. This book was released on 2016-03-08 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.
Book Synopsis Contabilidade internacional by : José Luiz dos Santos
Download or read book Contabilidade internacional written by José Luiz dos Santos and published by . This book was released on 2006 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Coleção Resumos de Contabilidade objetiva proporcionar uma visão geral de cada tema da área contábil. Possui a característica de vincular conceitos contábeis com leis e normatizações vigentes. Este volume traz os seguintes capítulos - Aspectos introdutórios; Investimentos avaliados por equivalência patrimonial; Cálculo e registro da equivalência patrimonial; Resultados não realizados; Apresentação da equivalência patrimonial nas demonstrações financeiras; Dividendos recebidos no método da equivalência patrimonial; Tratamento contábil das reservas de capital; Ajustes de exercícios anteriores de investimentos avaliados pelo método de equivalência patrimonial; Variação percentual de participação; Reavaliação de ativos de controladas; Goodwill; Cálculo e registro da amortização do ágio ou deságio; Teste anual de impairment; Investimento com patrimônio líquido negativo; Provisão para perdas permanentes em investimentos.
