Contabilidade Societaria

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Manual de contabilidade das sociedades anônimas

Author : de Oliveira, Marcia Cristina Roma
Publisher : Digitaliza Conteudo
ISBN 13 : 8568227112
Total Pages : 274 pages
Book Rating : 4.5/5 (682 download)

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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.

Standardization of Financial Reporting and Accounting in Latin American Countries

Author : Lourenço, Isabel
Publisher : IGI Global
ISBN 13 : 1466684542
Total Pages : 371 pages
Book Rating : 4.4/5 (666 download)

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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.

New Approaches to CSR, Sustainability and Accountability, Volume III

Author : Kıymet Tunca Çalıyurt
Publisher : Springer Nature
ISBN 13 : 9811693641
Total Pages : 276 pages
Book Rating : 4.8/5 (116 download)

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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.

Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector

Author : Albuquerque, Fábio
Publisher : IGI Global
ISBN 13 : 1668472953
Total Pages : 338 pages
Book Rating : 4.6/5 (684 download)

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Book Synopsis Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector by : Albuquerque, Fábio

Download or read book Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector written by Albuquerque, Fábio and published by IGI Global. This book was released on 2023-05-18 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.

The Role of the Management Accountant

Author : Lukas Goretzki
Publisher : Routledge
ISBN 13 : 1317377044
Total Pages : 365 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis The Role of the Management Accountant by : Lukas Goretzki

Download or read book The Role of the Management Accountant written by Lukas Goretzki and published by Routledge. This book was released on 2017-09-27 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.

MANUAL DE CONTABILIDADE SOCIETARIA

Author : ELISEU MARTINS
Publisher :
ISBN 13 : 9788522477173
Total Pages : 928 pages
Book Rating : 4.4/5 (771 download)

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Book Synopsis MANUAL DE CONTABILIDADE SOCIETARIA by : ELISEU MARTINS

Download or read book MANUAL DE CONTABILIDADE SOCIETARIA written by ELISEU MARTINS and published by . This book was released on with total page 928 pages. Available in PDF, EPUB and Kindle. Book excerpt: Com a edição das Leis no 11.638/07 e 11.941/09 (esta transformando em lei a MP no 449/08) e com a criação do CPC - Comitê de Pronunciamentos Contábeis - em 2005, produziu-se, durante 2008 e 2009, um conjunto de novas normas, aprovadas pela CVM e pelo CFC, com a convergência completa às normas internacionais de contabilidade (IASB). Em função desta transformação, a Fipecafi deliberou por cessar a edição daquele Manual e produzir este outro, conforme os Pronunciamentos, as Interpretações e as Orientações do CPC e conforme as normas internacionais de contabilidade emitidas pelo IASB. Ao grupo de autores do Manual anterior agregou-se o Prof. Ariovaldo dos Santos.

Contabilidade societária

Author :
Publisher : Abner Quadros Monteiro
ISBN 13 :
Total Pages : 93 pages
Book Rating : 4./5 ( download)

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Book Synopsis Contabilidade societária by :

Download or read book Contabilidade societária written by and published by Abner Quadros Monteiro. This book was released on with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: A contabilidade societária é responsável pela análise e controle do patrimônio das empresas. Ela é uma área muito útil para as empresas, pois evita falhas e garante que todos os registros contábeis do negócio sejam os mais assertivos possível. Pense na contabilidade societária como um profissional de radiologia. Ela é responsável por fazer um raio-x da empresa para que os sócios avaliem as oportunidades e os riscos do negócio. A sua principal finalidade é identificar e registrar tudo que diz respeito à contabilidade da empresa, analisar as operações financeiras do dia a dia e então, produzir relatórios para avaliação. Sendo assim, a contabilidade societária mostra, de maneira nítida, qual a situação financeira de um negócio para dar origem a diversos documentos, estuda a legislação para firmar sociedades, o registro da empresa na Junta Comercial e quais são as pessoas jurídicas que precisam realizar um registro civil.

Contabilidade societária

Author : José Luiz dos Santos
Publisher :
ISBN 13 : 9788522454747
Total Pages : 484 pages
Book Rating : 4.4/5 (547 download)

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Book Synopsis Contabilidade societária by : José Luiz dos Santos

Download or read book Contabilidade societária written by José Luiz dos Santos and published by . This book was released on 2009 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este livro apresenta uma síntese dos temas relacionados à contabilidade societária, tendo em vista a elaboração das demonstrações financeiras individuais das sociedades por ações. Para atingir tal objetivo, aborda questões como a retenção de reservas, a distribuição de dividendos, a avaliação de investimentos pelo método de equivalência patrimonial, a consolidação das demonstrações financeiras e as combinações de negócios, de acordo com a Lei das Sociedades por Ações, publicada em outubro de 2001 no Diário Oficial da União.

A Social Critique of Corporate Reporting

Author : David Crowther
Publisher : Routledge
ISBN 13 : 1317186796
Total Pages : 252 pages
Book Rating : 4.3/5 (171 download)

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Book Synopsis A Social Critique of Corporate Reporting by : David Crowther

Download or read book A Social Critique of Corporate Reporting written by David Crowther and published by Routledge. This book was released on 2016-03-16 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the critically acclaimed first edition of A Social Critique of Corporate Reporting, David Crowther examined the perceived dialectic around traditional and environmental reporting to show it to be a false dialectic. Corporate reporting continues to change rapidly to incorporate more detail and especially environmental and social information. At the same time the mechanism for reporting has changed and the internet now enables more information to be provided to an ever wider range of stakeholders and interest groups. The perceived conflict between financial performance representing the needs of investors and other dimensions of performance representing the needs of other stakeholders still however continues to exist. In this updated edition, this perceived conflict is re-examined along with the wider purposes of corporate reporting. These are examined in the context of web based reporting and a greater concern for all stakeholders. The conclusion is that, although recent developments have produced changes, the essential conflict is still professed to exist, but remains a largely imaginary one. The analysis in this book makes use of both statistics and semiotics and in so doing develops a semiology of corporate reporting that offers an alternative to other research that is largely based on econometrics. Researchers, higher level students and others with an interest in or responsibility for corporate reporting, corporate social responsibility, accounting research, or semiotics will find this book essential reading.

Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach

Author : Mario Grandinetti
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167463
Total Pages : 437 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach by : Mario Grandinetti

Download or read book Corporate Tax Base in the Light of the IAS/IFRS and EU Directive 2013/34: A Comparative Approach written by Mario Grandinetti and published by Kluwer Law International B.V.. This book was released on 2016-06-17 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits. In particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘the accounting Tower of Babel’ by which companies’ tax bases are determined under national law. This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more: – criterion of evaluation of alternative fixed assets based on revaluated amounts; – criterion based on fair value; – provisions applicable to income statements, notes, reports, and financial statements; – rules applicable to the publication of documents; – transparency in payments to governments; – dispositions on exemptions; – hierarchy of general provisions and principles; – balance sheet and profit and loss account; – simplifications for small and medium-sized enterprises (SMEs); – system of creditors’ protection; and – protection of investors’ interests. This book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Because relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented here is of immeasurable value to lawyers, business persons, and officials concerned with taxation, not only in Europe but anywhere within the reach of international trade.

Contabilidade Societária - RESERVAS, RETENÇÕES DE LUCROS E DIVIDENDOS

Author : Paulo Schmidt
Publisher : Editora Reader
ISBN 13 : 9786586780208
Total Pages : 104 pages
Book Rating : 4.7/5 (82 download)

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Book Synopsis Contabilidade Societária - RESERVAS, RETENÇÕES DE LUCROS E DIVIDENDOS by : Paulo Schmidt

Download or read book Contabilidade Societária - RESERVAS, RETENÇÕES DE LUCROS E DIVIDENDOS written by Paulo Schmidt and published by Editora Reader. This book was released on 2020-05-19 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este livro apresenta uma síntese dos principais temas relacionados à contabilidade societária, tendo em vista a retenção de reservas, a distribuição de dividendos e os ajustes de avaliação patrimonial e reserva de reavaliação. A principal característica desta obra, que a diferencia das demais, é a de vincular conceitos contábeis com leis e normatizações vigentes, tornando-a muito útil para consultas de profissionais do dia a dia, sem se descuidar de seu cunho didático. Além disso, possui muito bom material prático, que não só elucida pontos mais difíceis, como também fixa melhor a visualização e o entendimento de diversas situações. Leitura recomendada para profissionais das áreas de contabilidade, direito societário, perícia, contabilidade financeira, finanças corporativas e mercado de capital.

Fundamentos de contabilidade societária

Author : José Luiz dos Santos
Publisher :
ISBN 13 : 9788522440597
Total Pages : 212 pages
Book Rating : 4.4/5 (45 download)

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Book Synopsis Fundamentos de contabilidade societária by : José Luiz dos Santos

Download or read book Fundamentos de contabilidade societária written by José Luiz dos Santos and published by . This book was released on 2005 with total page 212 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 de normatizações vigentes , tornando-a muito útil para consultas de Profissionais do dia-a-dia, sem se descuidar de seu cunho didático. Em função de ser um livro complementar, não dispensa a leitura dos livros-textos de contabilidade financeira e contabilidade societária, especialmente quando o objetivo do leitor estiver relacionado a um aprofundamento da matéria. Destaque-se ainda a inclusão de material prático que não só elucida pontos mais difíceis, como também fixa melhor a visualização e o entendimento de diversas situações. Este volume traz os seguintes capítulos - Exercício Social e balanço patrimonial; Demonstração do resultado do exercício; Depreciação; Investimentos; Lucro e participações; Contribuição social sobre o lucro e provisão para Imposto de Renda; Reservas e retenção de lucros; Ações; Dividendos.

Inflation and Deflation in East Asia

Author : Frank Rövekamp
Publisher : Springer Nature
ISBN 13 : 3031279492
Total Pages : 180 pages
Book Rating : 4.0/5 (312 download)

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Book Synopsis Inflation and Deflation in East Asia by : Frank Rövekamp

Download or read book Inflation and Deflation in East Asia written by Frank Rövekamp and published by Springer Nature. This book was released on 2023-05-13 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: In light of the deflationary trends following the 2008/2009 financial crisis, as well as the return of inflation triggered by the COVID-19 pandemic and the war in Ukraine, this book offers insights into price stability issues in various East Asian countries. Leading scholars from the fields of economics and law as well as central bank practitioners present case studies on Japan, Korea, Singapore, and Taiwan. The contributors address topics such as quantitative monetary easing, the role of global and domestic shocks on inflation dynamics, and other monetary policy issues. In doing so, the book goes into detail about the individual forces and effects of deflation and inflation and compares the Asian experience with that of the Eurozone.

Contabilidade Geral: Introdução À Contabilidade Societária

Author : Natan Szuster
Publisher :
ISBN 13 : 9788522473199
Total Pages : 0 pages
Book Rating : 4.4/5 (731 download)

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Book Synopsis Contabilidade Geral: Introdução À Contabilidade Societária by : Natan Szuster

Download or read book Contabilidade Geral: Introdução À Contabilidade Societária written by Natan Szuster and published by . This book was released on 2013-03-26 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este livro contém os itens básicos que devem ser estudados para se adquirir uma base fundamentada da Contabilidade foi desenvolvido em linguagem de fácil compreensão com exemplos da vida prática, possibilitanto também ao não contador uma mais fácil compreensão da matéria.Os capítulos estão organizados de forma a apresentarem conceitos teóricos, exemplos, aspectos legais e normativos, exercícios de fixação, resumo, mapa de aprendizagem e exercícios de verificação embora a obra não tenha por objetivo discutir especificidades nem detalhes da legislação tributária nem da Contabilidade Fiscal, ao longo do texto são feitos diversos comentários sobre esse tema, todos destacados em caixas (box) e no Apêndice ao Capítulo 6.e forma complementar, são utilizadas as Demonstrações Contábeis da Companhia Brasileira de Distribuição (Grupo Pão de Açúcar), efetuando a relação entre a teoria e a prática toda a matéria deste livro está atualizada de acordo com as alterações promovidas pela Lei no 11.638/07 na Lei no 6.404/76 (Lei das Sociedades por Ações) buscando tornar a leitura compreensível aos não-contadores, são apresentados os temas mais complexos em Apêndices aos diversos capítulos. Livro-texto para as disciplinas Contabilidade Geral e Contabilidade Introdutória dos cursos de graduação e pós-graduação em Ciências Contábeis, Administração e Economia leitura complementar para as disciplinas Contabilidade para Executivos, Contabilidade Financeira, Gestão Contábil ou Contabilidade e Análise de Balanços recomendada também para profissionais das áreas de controle e/ou finanças, bem como para aqueles que precisam conhecer aspectos básicos da Contabilidade e de Análise das Demonstrações Contábeis no exercício de suas funções.

CONTABILIDADE GERAL

Author : SZUSTER CARDOSO
Publisher :
ISBN 13 : 9788522462810
Total Pages : 544 pages
Book Rating : 4.4/5 (628 download)

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Book Synopsis CONTABILIDADE GERAL by : SZUSTER CARDOSO

Download or read book CONTABILIDADE GERAL written by SZUSTER CARDOSO and published by . This book was released on with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: Esta obra apresenta conceitos teóricos, exemplos, aspectos legais e normativos, exercícios de fixação, resumo, mapa de aprendizagem e exercícios de verificação. Embora a obra não tenha por objetivo discutir especificidades nem detalhes da legislação tributária nem da Contabilidade Fiscal, ao longo do texto são feitos comentários sobre esse tema, todos destacados em caixas (box) e no Apêndice ao Capítulo 6. São utilizadas as Demonstrações Contábeis da Companhia Brasileira de Distribuição (Grupo Pão de Açúcar), procurando efetuar a relação entre a teoria e a prática. A matéria deste livro está atualizada de acordo com as alterações promovidas pela Lei no 11.638/07 na Lei no 6.404/76 (Lei das Sociedades por Ações).

Contabilidade societária

Author : Paulo Eduardo Vilchez Viceconti
Publisher :
ISBN 13 : 9788502051256
Total Pages : 267 pages
Book Rating : 4.0/5 (512 download)

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Book Synopsis Contabilidade societária by : Paulo Eduardo Vilchez Viceconti

Download or read book Contabilidade societária written by Paulo Eduardo Vilchez Viceconti and published by . This book was released on 2005 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: O livro discute em profundidade a chamada Contabilidade Societária, novo ramo da contabilidade especializado em registrar fatos contábeis mais complexos decorrentes do surgimento e crescimento dos conglomerados econômicos. Apresenta os instrumentos e as técnicas para contabilização de operações surgidas neste novo cenário. A obra está dividida entre os temas de Investimentos, Reavaliação de Ativos, Transações com Partes Relacionadas, Consolidação de Demonstrações Financeiras, Concentração, Combinação e Extinção de Sociedades, e Demonstração do Fluxo de Caixa, além de testes de fixação ao final de cada capítulo.

Contabilidade geral

Author : Natan Szuster
Publisher :
ISBN 13 : 9788522451616
Total Pages : 503 pages
Book Rating : 4.4/5 (516 download)

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Book Synopsis Contabilidade geral by : Natan Szuster

Download or read book Contabilidade geral written by Natan Szuster and published by . This book was released on 2008 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este livro contém os itens básicos que devem ser estudados para se adquirir uma base fundamentada da Contabilidade. Toda a matéria deste livro está atualizada de acordo com as alterações promovidas pela Lei no 11.638/07 na Lei no 6.404/76 (Lei das Sociedades por Ações). Foi desenvolvido com exemplos da vida prática, possibilitanto também ao não contador uma compreensão da matéria.