Estudo Comparativo Sobre As Formas De Combinacoes De Empresas Segundo As Normas Internacionais E Brasileiras De Contabilidade

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Estudo comparativo sobre as formas de combinações de empresas segundo as normas internacionais e brasileiras de contabilidade

Author : Christianne Calado Vieira de Melo Lopes
Publisher :
ISBN 13 :
Total Pages : 178 pages
Book Rating : 4.:/5 (559 download)

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Book Synopsis Estudo comparativo sobre as formas de combinações de empresas segundo as normas internacionais e brasileiras de contabilidade by : Christianne Calado Vieira de Melo Lopes

Download or read book Estudo comparativo sobre as formas de combinações de empresas segundo as normas internacionais e brasileiras de contabilidade written by Christianne Calado Vieira de Melo Lopes and published by . This book was released on 2001 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este estudo apresenta os resultados de um comparativo sobre as duas formas de combinações de empresas, definidas nas normas contábeis internacionais e brasileiras. A globalização dos mercados aumentou a necessidade da harmonização das práticas contábeis no mundo, que poderá contribuir para uma melhor comunicação entre as empresas a nível mundial. A pesquisa compara os principais pronunciamentos e normas contábeis - emitidos pelos orgãos normativos contábeis - internacionais e brasileiros - relativos as combinações de empresas. Entre outras, os seguintes assuntos são cobertos por este estudo: investimentos em outras companhias; consolidação das demonstrações contábeis; e formas de combinações de empresas. De acordo com as normas internacionais de contabilidade, uma combinação de empresas é o resultado da aquisição de controle de uma ou mais companhias por outra, ou a união de interesses de duas ou mais companhias. Ainda de acordo com as normas internacionais de contabilidade, uma união ocorre quando os acionistas de duas ou mais empresas combinam em uma entidade o total dos ativos líquidos e operações das empresas das empresas de tal maneira a obter o controle mútuo nos riscos e benefícios da entidade combinada. O estudo analisa as normas contábeis para cada forma de combinações de empresas e compara as normas contábeis brasileiras com as normas contábeis internacionais. O estudo inclui, ainda, um caso prático para cada forma de.

Harmonização das normas contábeis brasileiras com as internacionais do IASC

Author : Sirlei Lemes
Publisher :
ISBN 13 :
Total Pages : 295 pages
Book Rating : 4.:/5 (559 download)

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Book Synopsis Harmonização das normas contábeis brasileiras com as internacionais do IASC by : Sirlei Lemes

Download or read book Harmonização das normas contábeis brasileiras com as internacionais do IASC written by Sirlei Lemes and published by . This book was released on 2000 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este trabalho busca contribuir com o processo de harmonização ao verificar a aplicabilidade dos Padrões Contábeis Internacionais (IAS) em empresas brasileiras. Mais precisamente, este trabalho investiga o atual estágio de harmonização das normas brasileiras com relação aos IAC's aprovados até dezembro de 1999. A pesquisa se desencadeia a partir da identificação das diferenças entre os dois conjuntos de normas e da análise de tais variações aplicadas ao Patrimônio Líquido de quatro empresas brasileiras. A comparação entre o conjunto de normas contábeis brasileiras e os Padrões Contábeis do IASC identificou pequenas divergências, de acordo com o estudo destas quatro empresas brasileiras. Consequentente, poucos ajustes foram necessários para tornar o Patrimônio Líquido das empresas brasileiras usadas neste estudo mais próximo daqueles avaliados de acordo com os padrões do IASC. A comparação entre os IAC's e os Princípios Contábeis geralmente aceitos no Brasil indicam grandes diferenças potenciais entre eles, embora poucas companhias puderam ser pesquisadas neste estágio introdutório. O grau de variações identificadas sugere que o nível de harmonização entre as normas contábeis brasileiras e os Padrões Contábeis Internacionais propostos pelo IASC pode ser pequeno.

International Accounting

Author : Shahrokh M. Saudagaran
Publisher : Thomson South-Western
ISBN 13 :
Total Pages : 262 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis International Accounting by : Shahrokh M. Saudagaran

Download or read book International Accounting written by Shahrokh M. Saudagaran and published by Thomson South-Western. This book was released on 2004 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: As business and capital markets have continue to grow more global over recent years, the need for cross-border financial information has correspondingly increased. This has brought international accounting to the forefront. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. The book takes a user perspective to international financial reporting because most business executives are more likely to be users of financial information that crosses national borders than users of it. With the recent problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess.

Intellectual Capital

Author : Thomas A. Stewart
Publisher : Crown Currency
ISBN 13 : 0307765857
Total Pages : 316 pages
Book Rating : 4.3/5 (77 download)

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Book Synopsis Intellectual Capital by : Thomas A. Stewart

Download or read book Intellectual Capital written by Thomas A. Stewart and published by Crown Currency. This book was released on 2010-09-22 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Visionary in scope, Intellectual Capital is the first book that shows how to turn the untapped knowledge of an organization into its greatest competitive weapon. Thomas A. Stewart demonstrates how knowledge--not natural resources, machinery, or financial capital--has become the most important factor in economic life. Through practical advice, stories, and case histories, Stewart reveals how organizations and individuals can create and use the knowledge assets they need. Dazzling in its ability to make conceptual sense of the economic revolution we are living through, this ingenious book cuts through the vague rhetoric of "paradigm shifts" to show how the Information Age economy really works. Intellectual Capital should be read as if the futures of your company and your career depend on it. They do.

The Takeover of Social Policy by Financialization

Author : Lena Lavinas
Publisher : Springer
ISBN 13 : 1137491078
Total Pages : 233 pages
Book Rating : 4.1/5 (374 download)

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Book Synopsis The Takeover of Social Policy by Financialization by : Lena Lavinas

Download or read book The Takeover of Social Policy by Financialization written by Lena Lavinas and published by Springer. This book was released on 2017-03-25 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically addresses the model of social inclusion that prevailed in Brazil under the rule of the Workers Party from the early 2000s until 2015. It examines how the emergence of a mass consumer society proved insufficient, not only to overcome underdevelopment, but also to consolidate the comprehensive social protection system inherited from Brazil’s 1988 Constitution. By juxtaposing different theoretical frameworks, this book scrutinizes how the current finance-dominated capitalism has reshaped the role of social policy, away from rights-based decommodified benefits and towards further commodification. This constitutes the Brazilian paradox: how a center-left government has promoted and boosted financialization through a market incorporation strategy using credit as a lever for expanding financial inclusion. In so doing, it has pushed the subjection of social policy further into the logic of financial markets.

Improving Performance

Author : Geary A. Rummler
Publisher : John Wiley & Sons
ISBN 13 : 1118143701
Total Pages : 292 pages
Book Rating : 4.1/5 (181 download)

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Book Synopsis Improving Performance by : Geary A. Rummler

Download or read book Improving Performance written by Geary A. Rummler and published by John Wiley & Sons. This book was released on 2012-12-11 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Improving Performance is recognized as the book that launched the Process Improvement revolution. It was the first such approach to bridge the gap between organization strategy and the individual. Now, in this revised and expanded new edition, Gary Rummler reflects on the key needs of organizations faced with today's challenge of managing change in today's complex world. The book shows how to apply the three levels of performance and link performance to strategy, move from annual programs to sustained performance improvement, redesign processes, overcome the seven deadly sins of performance improvement and much more.

Incubators

Author : Colin Barrow
Publisher : Wiley
ISBN 13 : 9780470842928
Total Pages : 0 pages
Book Rating : 4.8/5 (429 download)

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Book Synopsis Incubators by : Colin Barrow

Download or read book Incubators written by Colin Barrow and published by Wiley. This book was released on 2001-12-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A global overview from an objective authority The first global incubators-environments that allow startup businesses to gather momentum and existing businesses to accelerate their growth-have let their fledglings fly solo. This fascinating new area of business is explored in Colin Barrow's Incubators, an in-depth analysis of the positive and negative aspects of the incubator phenomenon. Using his own hands-on experience at Cranfield Creates, an e-business incubator affiliated with Cranfield School of Management, the author provides a critical overview of the current global incubator space. Relying on real-life case studies, he provides insights on how entrepreneurs can get the best, and occasionally the worst, out of being in an incubator. He also provides authoritative guidance on what sort of options are available-like which type of incubator you should choose, or whether to incubate at all-along with coverage of less formal business incubators.

Valuing Intangible Assets

Author : Robert F. Reilly
Publisher : McGraw Hill Professional
ISBN 13 : 007137924X
Total Pages : 549 pages
Book Rating : 4.0/5 (713 download)

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Book Synopsis Valuing Intangible Assets by : Robert F. Reilly

Download or read book Valuing Intangible Assets written by Robert F. Reilly and published by McGraw Hill Professional. This book was released on 1998-09-22 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: When partnerships change hands, the valuation of intangible assets can be a financial maze. This in-depth book, working through each of the basic valuation approaches: cost, market, and income, provides professionals with complete guidelines and industry standards. It's a must-have for financial analysts and attorneys!

Doing Business 2019

Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 1464813388
Total Pages : 1734 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Doing Business 2019 by : World Bank

Download or read book Doing Business 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-11-30 with total page 1734 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sixteenth in a series of annual reports comparing business regulation in 190 economies, Doing Business 2019 measures aspects of regulation affecting 10 areas of everyday business activity: • Starting a business • Dealing with construction permits • Getting electricity • Registering property • Getting credit • Protecting minority investors • Paying taxes • Trading across borders • Enforcing contracts • Resolving insolvency These areas are included in the distance to frontier score and ease of doing business ranking. Doing Business also measures features of labor market regulation, which is not included in these two measures. This edition also presents the findings of the pilot indicator entitled 'Contracting with the Government,' which aims at benchmarking the efficiency, quality and transparency of public procurement systems worldwide. The report updates all indicators as of May 1, 2018, ranks economies on their overall 'ease of doing business', and analyzes reforms to business regulation -- identifying which economies are strengthening their business environment the most. Doing Business illustrates how reforms in business regulations are being used to analyze economic outcomes for domestic entrepreneurs and for the wider economy. It is a flagship product produced in partnership by the World Bank Group that garners worldwide attention on regulatory barriers to entrepreneurship. Almost 140 economies have used the Doing Business indicators to shape reform agendas and monitor improvements on the ground.

Summary of the Accounting Establishment

Author : United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Summary of the Accounting Establishment by : United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management

Download or read book Summary of the Accounting Establishment written by United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management and published by . This book was released on 1976 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting, Evaluation and Economic Behavior

Author : Raymond J. Chambers
Publisher : Sydney University Press
ISBN 13 : 1920898298
Total Pages : 464 pages
Book Rating : 4.9/5 (28 download)

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Book Synopsis Accounting, Evaluation and Economic Behavior by : Raymond J. Chambers

Download or read book Accounting, Evaluation and Economic Behavior written by Raymond J. Chambers and published by Sydney University Press. This book was released on 2006 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Accounting Evaluation and Economic Behavior: This book has been referred to as Chambers' magnum opus, a meticulously researched and argued work describing a framework for accounting practice. This reprint edition opens the way for a new generation of researchers and scholars to read Chambers' work.

Managing Political Risk Assessment

Author : Stephen J. Kobrin
Publisher : Univ of California Press
ISBN 13 : 0520356721
Total Pages : 238 pages
Book Rating : 4.5/5 (23 download)

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Book Synopsis Managing Political Risk Assessment by : Stephen J. Kobrin

Download or read book Managing Political Risk Assessment written by Stephen J. Kobrin and published by Univ of California Press. This book was released on 2022-03-25 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accurate assessment of political risk can make the difference between success and failure for a multinational corporation, which must keep corporate objectives in sight while operating in a large number of widely varying environments. While environmental or political risk assessment has become an explicit function in many firms and is inherent in all foreign investment, the uncertainties of foreign political environments continue to pose critical problems for managers. In Managing Political Risk Assessment, Stephen J. Kobrin describes and analyzes the techniques of political risk assessment employed by U.S. multinationals. His analysis draws on organizational theory, economics, political science, and international relations. The study reveals that those charged with political risk assessment have often not been fully integrated into the core of the managerial process, information from subsidiaries is often biased, and the flow of data is poorly controlled. As a result, virtually all firms experience difficulties in using environmental assessment in planning and making decisions. Kobrin persuasively argues that the thorough integration of the assessment function into the managerial process is a necessary step, as the need for political risk assessment intensifies with the increased interaction between international business and its social and political surroundings. Political scientists, institutional economists, managers, and students and teachers of international business will all profit from Kobrin’s excellent synthesis of knowledge in this area of scholarly interest. This title is part of UC Press's Voices Revived program, which commemorates University of California Press’s mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1982.

Managing in a Time of Great Change

Author : Peter Drucker
Publisher : Routledge
ISBN 13 : 1136007857
Total Pages : 333 pages
Book Rating : 4.1/5 (36 download)

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Book Synopsis Managing in a Time of Great Change by : Peter Drucker

Download or read book Managing in a Time of Great Change written by Peter Drucker and published by Routledge. This book was released on 2012-10-02 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'It is not so very difficult to predict the future. It is only pointless...what is always far more important are fundamental changes that happened though no one predicted them or could possible have predicted them.' (quote taken from this book) It is these unpredictable and irreversible changes from the past, and their effect on the role of the executive which Peter Drucker examines in his latest book. The management of change is a subject which has been, undoubtedly, the principal preoccupation of management thinkers in the 1990s. Peter Drucker, the guru's guru, brings together a group of his own original essays and interviews on this vitally important topic. As ever, he provides invaluable food for thought for all executives and students of business and management.

Safeguarding Intangible Assets

Author : Michael D. Moberly
Publisher : Butterworth-Heinemann
ISBN 13 : 0128006021
Total Pages : 190 pages
Book Rating : 4.1/5 (28 download)

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Book Synopsis Safeguarding Intangible Assets by : Michael D. Moberly

Download or read book Safeguarding Intangible Assets written by Michael D. Moberly and published by Butterworth-Heinemann. This book was released on 2014-07-08 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: Safeguarding Intangible Assets provides strategies for preserving and enhancing a company's intangible assets to increase its profitability, competitiveness, and sustainability. Intangible assets such as patents, trademarks, copyrights, methodologies, and brand typically account for 80 percent of an organization's value and revenue. There are many forces making it more and more difficult to protect these assets, and securing them is a complex issue often overlooked by security and risk managers. Many security managers do not have adequate policies or procedures in place to protect these assets from compromise, infringement, and theft. Safeguarding Intangible Assets provides managers with the tools necessary for protecting these assets through effective and consistent oversight designed to preserve their control, use, and ownership. The book offers strategies for various types of business transactions, such as mergers and acquisitions, corporate-university R&D alliances, new product launches, early stage firms, and university-based spin-offs. - Offers step-by-step guidelines and best practices for establishing and maintaining an intangible asset protection program - Provides intangible asset risk management strategies that preserve the company's value, revenue, and competitive advantages - Shows how to collaboratively build a company culture that anticipates and recognizes intangible asset risks in everyday transactions and operations - Strengthens the interface with other departments' security practices, including IT, management, legal, accounting, finance, and risk management

The Future of Tourism

Author : Eduardo Fayos-Solà
Publisher : Springer
ISBN 13 : 3319899414
Total Pages : 343 pages
Book Rating : 4.3/5 (198 download)

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Book Synopsis The Future of Tourism by : Eduardo Fayos-Solà

Download or read book The Future of Tourism written by Eduardo Fayos-Solà and published by Springer. This book was released on 2018-08-22 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the foundations for the future of tourism in a structured and detailed format. The who-is-who of tourism intelligence has collaborated to present a definitive blueprint for tourism reflecting the role of science, market institutions, and governance in its innovation and sustainability. The book adopts a comprehensive approach, exploring recent research and the latest developments in practice to inform the reader about instruments and actions that can shape a successful future for tourism. Broad in scope, the book incorporates the perspectives of leading tourism academics, as well as the views of tourism entrepreneurs, destination managers, government officials, and civil leaders. The book is divided into three parts, the first of which addresses the scientific facets of innovation, analyzing the challenges and opportunities that technology provides for organic and disruptive developments in tourism, which will shape its future. In turn, the second part examines socio-cultural paradigms – with a view to dismantling traditional barriers to innovation. It also explores the role of heritage and the ethics of inclusiveness as drivers for sustainable tourism. The third part investigates new ways and means in governance and policy making for tourism. It introduces advances such as strategic positioning, symbiotic partnerships, and innovative management, and closes by presenting governance frameworks for an inclusive and sustainable future of tourism.

Innovation and Quality in the University

Author :
Publisher : EDIPUCRS
ISBN 13 : 9788574307688
Total Pages : 644 pages
Book Rating : 4.3/5 (76 download)

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Book Synopsis Innovation and Quality in the University by :

Download or read book Innovation and Quality in the University written by and published by EDIPUCRS. This book was released on 2008 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Water and Sanitation Services

Author : Jose Esteban Castro
Publisher : Earthscan
ISBN 13 : 1849773750
Total Pages : 392 pages
Book Rating : 4.8/5 (497 download)

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Book Synopsis Water and Sanitation Services by : Jose Esteban Castro

Download or read book Water and Sanitation Services written by Jose Esteban Castro and published by Earthscan. This book was released on 2012 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on how to provide clean water for all - one of the key Millennium Development Goals, this book integrates technical and social perspectives. A broad, international range of case studies are provided, from developed, middle income and developing countries, in Europe, Asia, Africa, and the Americas.