546 results on '"accounting statements"'
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2. THE BUDGETARY, FINANCIAL AND HERITAGE PERFORMANCE OF THE MUNICIPALITY OF SÃO FRANCISCO DO CONDE / BA: AN ANALYSIS ON THE SUSTAINABILITY OF MUNICIPAL ACCOUNTS.
- Author
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Mesquita da Silva, Jayne
- Subjects
BUDGET management ,MUNICIPAL accounting ,MUNICIPAL revenue ,FINANCIAL performance ,SUSTAINABILITY ,CONTENT analysis ,ASSET management - Abstract
The analysis of the budgetary, patrimonial and fiscal performance of public entities, through accounting and fiscal statement analysis techniques, is an essential tool for good fiscal and budget management. In 2011, STN chose the municipality of São Francisco do Conde as a pilot municipality in the implementation of international accounting rules. Considering this municipal context as a favorable scenario for a good performance of public accounts, this paper sought to analyze the performance of the finances of São Francisco do Conde between 2015 and 2019. Satisfactory budget management was identified in the municipality, balanced asset management, but with the need for action to avoid imbalances, and poor fiscal management, with insufficient cash, accumulation of obligations, and lack of control over municipal revenues, with high dependence on other entities, evidencing a worrying panorama regarding fiscal sustainability. [ABSTRACT FROM AUTHOR]
- Published
- 2022
3. Practical means to forecast potential bankruptcy and financial insolvency of companies
- Author
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Svetlana Alexandrovna-Chernyavskaya, Uliana Yuryevna-Roshchektaeva, Valentina Vyacheslavovna-Akasheva, Malika Ibragimovna-Kitieva, and Fatima Nikolaevna-Dzodzieva
- Subjects
Altman's model ,bankruptcy probability assessment ,Beaver's model ,accounting statements ,bankruptcy ,Technology (General) ,T1-995 ,General Works ,Social sciences (General) ,H1-99 - Abstract
The actions of companies are a multifaceted and complex procedure. The company communicates with several factors at various levels, from state to the suppliers. At the same time, in the course of the organization's whole operation, both internal and external ever-changing circumstances impact its actions and performance. That kind of ever-changing ambiance places organizations at risk of an financially unstable position. A company's bankruptcy is a regarded as crisis that needs particular approaches of financial management to surmount that. It appears greatly significant to evaluate the status of the company, take steps to restore solvency, and define the likelihood of bankruptcy. Analysis and assessment of the likelihood of bankruptcy supply an overall evaluation of the company's monetary stability, and a prediction for the future. This study aims to analyze some practical means to forecast companies' potential bankruptcy and financial insolvency. To gratify that aim, monographic, economic-statistical, and abstract-logical methods are considered. Based on the results obtained, to raise the effectiveness of the company's capital, working capital should be normalized through planning the lowest requirement for working capital for all the constituent factors vital for the company’s uninterrupted, and normal operation.
- Published
- 2022
- Full Text
- View/download PDF
4. PRACTICAL MEANS TO FORECAST POTENTIAL BANKRUPTCY AND FINANCIAL INSOLVENCY OF COMPANIES.
- Author
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Chernyavskaya, Svetlana Alexandrovna, Roshchektaeva, Uliana Yuryevna, Akasheva, Valentina Vyacheslavovna, Kitieva, Malika Ibragimovna, and Dzodzieva, Fatima Nikolaevna
- Subjects
- *
BANKRUPTCY , *FINANCIAL management , *CAPITAL requirements , *WORKING capital , *SUPPLIERS - Abstract
The actions of companies are a multifaceted and complex procedure. The company communicates with several factors at various levels, from state to the suppliers. At the same time, in the course of the organization's whole operation, both internal and external ever-changing circumstances impact its actions and performance. That kind of everchanging ambiance places organizations at risk of an financially unstable position. A company's bankruptcy is a regarded as crisis that needs particular approaches of financial management to surmount that. It appears greatly significant to evaluate the status of the company, take steps to restore solvency, and define the likelihood of bankruptcy. Analysis and assessment of the likelihood of bankruptcy supply an overall evaluation of the company's monetary stability, and a prediction for the future. This study aims to analyze some practical means to forecast companies' potential bankruptcy and financial insolvency. To gratify that aim, monographic, economic-statistical, and abstract-logical methods are considered. Based on the results obtained, to raise the effectiveness of the company's capital, working capital should be normalized through planning the lowest requirement for working capital for all the constituent factors vital for the company's uninterrupted, and normal operation. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
5. APLICAÇÃO DE INDICADORES DE DESEMPENHO NOS MUNICÍPIOS COM MAIOR ORÇAMENTO DAS MESORREGIÕES DO RS.
- Author
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LOPES GOULARTE, JEFERSON LUÍS, CAPPELLARI, GABRIELA, MINELLI, LEONARDO, and DOS SANTOS BENITES, MAUREN CORREA
- Abstract
Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
6. ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS
- Author
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O. V. Zhukova
- Subjects
accounting statements ,consolidated financial statement ,disclosure of information ,environmental disasters ,environmental obligations ,environmental responsibility ,estimated liability ,fas ,ifrs ,Sociology (General) ,HM401-1281 ,Economics as a science ,HB71-74 - Abstract
The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies “Norilsk Nickel” and the accounting (financial) statements of JSC “Norilsk-Taimyr energy company” (NTEK), which is part of this group. The paper pays particular attention to the relationship between recognized environmental protection obligations and applicable standards for the preparation of accounting (financial) statements of commercial organizations and consolidated statements of groups that include these business entities. Based on the results of the study, the author formulates priority proposals to improve the Russian system of normative regulation of disclosure of information about environmental obligations in accounting (financial) statements.
- Published
- 2020
- Full Text
- View/download PDF
7. The information generated by financial accounting and accounting (financial) statements
- Author
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Khashimov, B.A and Eshmamatova, M.M
- Published
- 2021
- Full Text
- View/download PDF
8. Reporting 4.0: Business Reporting for the Age of Mass Customization.
- Author
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Alles, Michael G., Dai, Jun, and Vasarhelyi, Miklos A.
- Subjects
MASS customization ,CORPORATION reports ,FINANCIAL statements ,INDUSTRY 4.0 ,ENTERPRISE resource planning software ,XBRL (Document markup language) - Abstract
Financial reporting has evolved over centuries in distinct stages. The first reports (Reporting 1.0) were the trial balances ensuring that debits equaled credits, using the terminology popularized by Pacioli. The next major innovation was formalized in the Great Depression, with Reporting 2.0 being the standardized and audited financial statements. Reporting 3.0 evolved as technology was used to augment that reporting process with ERP-based data and XBRL. Today, technology is still relying on the automation of existing processes in Reporting 3.0. This paper proposes the move to Reporting 4.0, where technology will change reporting as fundamentally as Industry 4.0 is changing business operations. What characterizes Reporting 4.0 is the application of the intelligence inherent in 21st-century technology to create an app-based reporting system characterized by mass customization: the ability for reports to be tailored to meet the needs of the heterogeneous stakeholder community of the multi-objective modern enterprise. [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
9. Interest and tax burden on corporations in the Czech industrial and banking sector after 2008
- Author
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Sedláček Jaroslav and Němec Daniel
- Subjects
financial burden of corporations ,tax burden ,interest burden ,accounting statements ,financial analysis ,performance and efficiency ,Economics as a science ,HB71-74 - Abstract
The present paper deals with the interest and tax burden of corporations in the Czech industrial and banking sector as well as with the identification of the differences between the two sectors, including the evaluation of their developmental trends in the period after the economic and financial crisis of 2008. The interest and tax burden on business entities is determined by negative cash flows that reduce the value of their assets and equity. The basis of the research is the analysis of both components of the financial burden on corporations in these sectors over the past eight years and the identification of factors influencing their capital structure and performance. According to DuPont's equation, the burden is expressed by interest and the tax reduction of corporation's earnings before interest and taxes. The amount of the financial burden depends on the macroeconomic environment where the corporations operate. Our analysis identified an asynchronous dependence between the real payments and changes in the interest and tax rates. The reduction of both rates has had a positive effect on the performance of Czech corporations and increased their capital resources. They became more attractive to foreign investors, and the return on invested capital improved. Based on the results of the analysis, we evaluated the differences in the performance of the average corporation in the banking and industrial sectors.
- Published
- 2018
- Full Text
- View/download PDF
10. Forms of creative accounting and most of manipulation in financial statements
- Author
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Cvetković Dragan and Bošković Vinko
- Subjects
accounting statements ,creative accounting ,managers ,Commerce ,HF1-6182 ,Finance ,HG1-9999 - Abstract
Financial statements and accounting documents are a certificate of financial and financial position as well as the business performance of the entity. In its beginnings, creative accounting was conceived as an instrument of an objective presentation of the financial position and business results of business entities through the financial statements within the accounting regulatory framework. Initially, profit management efforts are legal and within the applicable financial reporting framework. However, over time, accounting techniques become inadmissible, unlawful and contrary to generally accepted accounting principles. Then the haircut of the financial result becomes illegal and turns into falsification of the financial statements. The aim of the paper is to synthesize knowledge about forms of creative accounting in order to indicate the importance and the need for reliable and quality financial reporting. Namely, this paper aims to contribute to the understanding and understanding of how accounting manipulations and the management of the financial result of an enterprise are manipulated.
- Published
- 2018
11. Evento Subsequente à Demonstração Contábil.
- Author
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Brandão Gossn, Luisa Lemos Cavalcanti and Rechtman Szuster, Flavia
- Subjects
- *
COVID-19 pandemic , *FINANCIAL statements , *BUSINESS enterprises , *ACCOUNTING , *EVIDENCE - Abstract
The objective of the study was to evaluate the disclosure of the events subsequent to the financial statements of companies in the midst of the global pandemic of Covid-19 and to evaluate if they are necessary to the users of the information according to accounting pronouncements. These events can influence the results of a company, so they must be evidenced or disclosed in the explanatory notes to users of information in a timely manner. For such purpose, a study was conducted on the norms and documentary accounting of companies in the fashion sector. Then, the facts disclosed by the chosen companies were published with the statement that governs the subject. The results show that the companies follow the guidelines of the pronouncement in subsequent events. [ABSTRACT FROM AUTHOR]
- Published
- 2020
12. A Qualidade de Disclosure nas Demonstrações dos Conselhos de Fiscalização Profissional.
- Author
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Hans Coelho, Hell and Teixeira, Aridelmo
- Subjects
- *
BOARDS of directors , *DISCLOSURE , *RESPONSIBILITY , *TOWERS , *PROFESSIONAL employees - Abstract
This study examines disclosure quality in the Statements of Professional Supervisory Boards from 2009 to 2016. The mixed method was used to conduct this research. An index adapted from Coy, Tower, Dixon (1994) and Ryan, Stanley, Nelson (2002) was constructed to measure disclosure quality. The results indicate that the boards of directors have a better disclosure quality than the other boards and that the obligation to provide information to TCU (post-2013) by itself did not affect the quality of disclosure. These results contribute to an improvement in the performance of public administrators, based on a set of attributes considered important by citizens and the TCU, based on previous studies and adapting disclosure variables to the reality of supervisory boards. [ABSTRACT FROM AUTHOR]
- Published
- 2020
13. Peculiarities of the preparation of pro forma income statements of companies in the agribusiness sector.
- Author
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KHORUZHY, Liudmila and KATKOV, Yuriy N.
- Subjects
AGRICULTURAL industries ,PRO forma statements (Accounting) ,ACCOUNTING ,STRATEGIC planning ,FINANCE - Abstract
Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2020
14. ANÁLISE ECONÔMICO-FINANCEIRA DOS PRINCIPAIS CLUBES DE FUTEBOL DA CAPITAL PERNAMBUCANA.
- Author
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Guedes da Silva, Alexsandra, Cristina, Brenda, Monte, Silva, Paulo Barbosa, Pedro, and Marques Frazão, Danielly
- Subjects
FINANCIAL statements ,SOCCER teams ,DEBT ,ECONOMIC research ,CORPORATE finance - Abstract
Copyright of Revista Opara: Ciências Contemporâneas Aplicadas is the property of Revista OPARA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2020
15. CONTABILIDAD AMBIENTAL: DESDE UNA VISIÓN DE RESPONSABILIDAD SOCIAL.
- Author
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Felix Gomes, Karine, Torralbas Blazquez, Ana de Lourdes, Leite, Emanuel, and González García, Guadalupe
- Subjects
CORPORATE sustainability - Published
- 2020
- Full Text
- View/download PDF
16. Finančna analiza skupine Mercator
- Author
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Drofenik, Kristijan and Črnigoj, Matjaž
- Subjects
poslovni sistemi ,Mercator ,analiza ,analysis ,Slovenia ,bilance ,poslovanje podjetja ,commercial enterprise ,udc:336 ,financial result ,trgovinsko podjetje ,accounting statements ,balances ,Slovenija ,uspešnost poslovanja ,business systems ,company performance ,business efficiency ,poslovni izid ,računovodski izkazi - Published
- 2023
17. RELAÇÃO ENTRE O CONTEÚDO INFORMACIONAL DOS PARECERES DE AUDITORIA DE OPERADORAS DE PLANOS DE SAÚDE E O ÍNDICE DE SUSTENTABILIDADE DE MERCADO (IDSM).
- Author
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Mendonça Barbosa, Bruno Willams, Raulino Jácome, Marilia Augusta, Maria de Medeiros Travassos Saeger, Márcia, and de Souza Andrade, Tabira
- Published
- 2019
18. DISCLOSURE DE ATIVOS INTANGÍVEIS E SUA RELAÇÃO COM O VALOR DE MERCADO NO SETOR DE UTILIDADE PÚBLICA.
- Author
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REBOUÇAS, Lailson da Silva, SANTIAGO, Sávio Daniel Oliveira, RIBEIRO, Antônia Wigna de Almeida, and da SILVA, Maria Naiula Monteiro
- Subjects
PUBLIC utilities ,INTANGIBLE property ,FINANCIAL statements ,VALUE creation ,PUBLIC companies - Abstract
Copyright of Caderno de Administração is the property of Universidade Estadual de Maringa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
- Full Text
- View/download PDF
19. SEMPRE CRESCE, QUEM COOPERA?
- Author
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SILVEIRA, FERNANDA, DA VEIGA, THAMARA GABRIELLE, PRIGOL MENEGHINI, ELEANDRA MARIA, and LANA, JEFERSON
- Abstract
Copyright of Revista Gestão Organizacional (RGO) is the property of Revista Gestao Organizacional and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
20. NÍVEL DE CONFORMIDADE COM A ITG 2002 (R1) PELAS ORGANIZAÇÕES NÃO GOVERNAMENTAIS ASSOCIADAS À ABONG.
- Author
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PEREIRA DE MELO, JACQUELINE LARISSA and RIBEIRO DE SANTANA AZEVEDO, ELAYNE PATRÍCIA
- Subjects
FINANCIAL statements standards ,FINANCIAL statements ,ACCOUNTING standards ,FISCAL year ,NONPROFIT organizations - Abstract
Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
21. O impacto nos indicadores econômicofinanceiros da samarco mineração decorrente do rompimento da barragem de fundão.
- Author
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Cerqueira Lima, Herberty
- Subjects
ENVIRONMENTAL disasters ,ECONOMIC indicators ,FINANCIAL statements ,STOCK exchanges ,IRON ores - Abstract
Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
- Full Text
- View/download PDF
22. Estrutura e finalidade das demonstrações contábeis: um estudo do nível de conhecimento de estudantes de ciências contábeis.
- Author
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dos Santos Galvão, Nadielli Maria, Silva de Lima, Andreza Cristiane, and Borges dos Santos, Winicius
- Subjects
- *
FINANCIAL statements , *GOVERNMENT accounting , *ACCOUNTING students , *STATE universities & colleges , *CHI-squared test - Abstract
Purpose: Verify that the students of accounting sciences of a public university located in the Agreste of the State of Sergipe know the structure and purpose of the Compulsory Accounting Statements. Methodology: A quantitative and descriptive research was carried out with students from the 4th, 6th, 8th and 10th grades of a public university in the Agreste of the State of Sergipe, whose data collection took place through a structured questionnaire, containing questions that included the concept and objective of each mandatory financial statement in accordance with Accounting Pronouncement 26 (R5) and Law 6404/76. To analyze the data, descriptive statistics were adopted, with the aim of knowing the percentage of error and correctness of the students. The chi-square test was also performed to verify if there is a difference in knowledge about the subject among the groups of students participating in the research. Results: The main findings show that most students consider that they have a median knowledge of the concept and purpose of the financial statements. However, when checking the level of errors and correct answers to the questions asked about each demonstration, it was verified that the students showed more clarity about the concept of the Balance Sheet, DRE, DFC, DMPL and Explanatory Notes. On the other hand, the DVA, DRA and DLPA were the reports that the majority showed to have less knowledge, since the majority of this public, has not yet had contact with such statements. Overall, their self-assessment at the beginning of the application of the questionnaire coincided with the volume of errors or correctness, after the comparison of results. Contributions of the Study: With these findings, it was possible to identify those demonstrations most known to the students, as well as to know which are the least discussed during the course. This information can help coordinators and teachers make initiatives to better address such content in the classroom, since accounting professionals will need to know the subject well, since it is the sole and exclusive competence of the accountant to prepare these reports. [ABSTRACT FROM AUTHOR]
- Published
- 2019
- Full Text
- View/download PDF
23. Disclosure of Assets of the Agricultural Enterprises in the Financial Reporting under International Financial Reporting Standards
- Author
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Oksana Viktorovna Shumakova, Oleg Anatolyevich Blinov, Sergey Leonidovich Khrabrykh, Tatyana Gennadyevna Mozzherina, and Olga Nikolaevna Kryukova
- Subjects
international financial reporting standards ,agricultural enterprises ,accounting statements ,Business ,HF5001-6182 ,Economics as a science ,HB71-74 - Abstract
The subject of the research is the set of theoretical and practical approaches to the recognition of assets of the agricultural enterprises of the Omsk region in the accounting under IFRS. The research objective is the development of an optimal testing model of assets of the agricultural enterprises for compliance with IFRS. The study was conducted on the basis of financial statements prepared under the Russian Financial Reporting Standards. The three asset items with the largest share were allocated in the statements: fixed assets, inventories and accounts receivable. The most essential items were allocated as part of fixed assets: machinery and equipment and agricultural products respectively. Accounts receivable were tested for compliance with IFRS. The calculation of market price taking into account the correction factor in question considering the technical condition of vehicles was performed upon testing of machinery and equipment. The calculation of net realizable value based on market prices for the products was performed upon testing of machinery and equipment. The market-value appraisal of the receivable by discounted cash flows was performed upon testing. The proposed testing method has a practical value. It can be used in the preparation of financial statements under IFRS, on the basis of financial statements prepared in accordance with the Russian Financial Reporting Standards. It has been established that the machinery and equipment and agricultural products are reflected in the financial statements in accordance with IFRS. Because of overdue accounts the accounts receivable are substantially overstated.
- Published
- 2016
24. Kritična analiza uporabe računovodskih informacij pri odločanju v majhnih in srednje velikih podjetjih
- Author
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Meglič, Marta and Peljhan, Darja
- Subjects
majhna in srednja podjetja ,analiza ,research ,analysis ,accounting ,odločanje ,SMEs ,decision making ,information ,udc:657 ,informacije ,accounting statements ,računovodstvo ,raziskave ,računovodski izkazi - Published
- 2023
25. ФИНАНСОВЫЙ АНАЛИЗ ПРЕДПРИЯТИЯ ТАБРИС МОЖЕТ СДЕЛАТЬ АКЦЕНТ НА ЕГО ЭКО ПРОДУКЦИИ
- Subjects
бухгалтерская отчетность ,финансовые показатели эффективности ,accounting statements ,financial performance indicators ,environmental measures ,eco-initiatives ,экологические мероприятия ,эко-инициативы - Abstract
В статье рассматривается влияние экологических проектов ООО «Табрис» на их финансовую результативность и формирование положительного имиджа компании. Изучается динамика показателей за 2020-2022 гг. – период наиболее активного развития эко-инициатив, а также формирования дополнительного имиджа компании. Рассматривается необходимость и важность данных решений в управление предприятием и его многосторонняя польза., The article examines the impact of environmental projects of Tabris LLC on their financial performance and the formation of a positive image of the company. The dynamics of indicators for 2020-2022 is studied – the period of the most active development of eco-initiatives, as well as the formation of an additional image of the company. The necessity and importance of these solutions in enterprise management and its many-sided benefits are considered., Экономика и предпринимательство, Выпуск 5 (154) 2023, Pages 963-966
- Published
- 2023
- Full Text
- View/download PDF
26. Vloga revizorja na področju nefinančnega poročanja
- Author
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Flis, Darja and Zaman Groff, Maja
- Subjects
reports ,accounting ,social responsibility ,revizor ,auditing ,udc:657 ,accounting statements ,računovodstvo ,standards ,standardi ,družbena odgovornost ,revizija ,računovodski izkazi ,auditor ,poročila - Published
- 2022
27. PRINCIPAIS ASSUNTOS DE AUDITORIA: ANÁLISE DOS RELATÓRIOS DE AUDITORIA DAS INSTITUIÇÕES FINANCEIRAS LISTADAS NA B3
- Author
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Bouvié, Marina, Teixeira, Bruno de Medeiros, and Feil, Alexandre André
- Subjects
Accounting Statements ,Auditoria ,Instituciones Financieras ,Principales Asuntos de Auditoría ,Audit ,Financial Institution ,Main Audit Matters ,Principais Assuntos de Auditoria ,Auditoría Independiente ,Relatórios de Auditoria ,Independent Audit ,Audit Reports ,Auditoria Independente ,Demonstrações Contábeis ,Auditoría ,Demostraciones Contables ,Informes de Auditoría ,Instituições Financeiras ,B3 - Abstract
Problems related to accounting audit failures have occurred in several countries since Enron and WorldCom took place. In this sense, the purpose of this study was to analyze the Key Audit Matters (KAM) in the audit reports referring financial statements of financial institutions, listed in Brazil Bolsa Balcão S/A (B3), for the years 2016, 2017 and 2018. The methodology is linked qualitative and quantitative, descriptive and documentary research. The statistics analytics was realized through mean, standard deviation, coefficient of variation and Kruskal-Wallis test. The results reveal that information technology environment, provisions for legal proceedings (tax claims, civil claims and labor claims) and allowances for doubtful accounts are KAM more disclosed by auditors in financial institution’s reports. The findings contribute to the understanding of the types of KAM, defined by independent auditors, when they examine the financial statements of financial institutions. As problemáticas relacionadas as falhas da auditoria contábil acontecem em diversos países desde a ocorrência da Enron e a WorldCom. Neste sentido, este estudo objetiva analisar os assuntos das seções relacionadas aos Principais Assuntos da Auditoria (PAA) nos relatórios dos auditores independentes referentes as demonstrações contábeis de instituições financeiras, listadas na Brasil Bolsa Balcão S/A (B3), dos anos de 2016, 2017 e 2018. A metodologia vincula-se a qualiquantitativa, descritiva e pesquisa documental. A análise estatística ocorreu mediante a média, desvio padrão, coeficiente de variação e o teste Kruskal-Wallis. Os resultados revelam que o ambiente de tecnologia da informação, as provisões e passivos contingentes – fiscais, cíveis e trabalhistas e as provisões para créditos de liquidação duvidosa são os PAA mais divulgados pelos auditores nos relatórios das instituições financeiras. Os achados contribuem no entendimento dos tipos de PAA, definidos por auditores independentes, quando examinam demonstrações contábeis de instituições financeiras.
- Published
- 2022
28. ASSIMETRIA INFORMACIONAL NO MERCADO DE CAPITAIS DO BRASIL: OS RELATÓRIOS CONTÁBEIS SÃO CAPAZES DE REDUZIR O RISCO DE INVESTIMENTO?
- Author
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de Souza Filho, Esdras Alexandre, de Albuquerque, Jaianne Rodrigues, dos Anjos, Luiz Carlos Marques, and Rodrigues, Raimundo Nonato
- Abstract
Copyright of Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2017
29. Análise das práticas de governança corporativa e sua relação com o compartilhamento do conhecimento nas instituições do terceiro setor
- Author
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Marcia Cristina de Carvalho Pazin Vitoriano and Luis Fernando Conduta
- Subjects
Corporate Governance ,Knowledge Management ,Governança Corporativa ,Knowledge sharing ,Accounting statements ,Demonstrações Contábeis ,Compartilhamento de Conhecimento ,Gestão do Conhecimento - Abstract
The changes that have occurred in the Brazilian business scenario, with the expansion of the complexity of its performance and the emergence of new actors in the organizational environment, have directly influenced Third Sector organizations, represented by foundations and associations, which, like companies, ne ed good governance practice s , which includes knowledge sharing. In this context, the research problem arises, which translates into the following questions: do assistance associations meet the requirements brought about by Corporate Governance Do they have the Knowledge Management pillars in their structure and do they promote knowledge sharing in these institutions? Considering these issues, the present study had the general objective of analyzing the activities of Assistance Associations, seeking to under stand whether these institutions have the necessary pillars for applying Corporate Governance as well as whether these practices will promote the knowledge sharing in these institutions. The methodology is characterized as qualitative, exploratory and desc riptive. As a research method, the multiple case study was used, having as a universe of research a set of assistance associations located in the municipality of Curitiba - PR. R esults d emonstrate that studied Associations understand the importance of good C orporate Governance practices and follow some of its principles, partially attending to the pillars, intrinsically or not; they are aware of the application or apply it without even knowing it, respectively. It can be concluded that the organizations studi ed partially meet the requirements exposed by Corporate Governance, even though they often do so instinctively As mudanças ocorridas no cenário empresarial brasileiro, com a ampliação da complexidade de sua atuação e surgimento de novos atores no ambiente organizacional têm influenciado diretamente as organizações do Terceiro Setor, representadas por fundações e associações que, assim como as empresas, necessitam de boas práticas de governança, o que inclui o compartilhamento de conhecimento. Em função desse contexto surge o problema de pesquisa que se traduz nas seguintes questões: as associações assistenciais atendem as exigências trazidas pela prática de Governança Corporativa? Elas apresentam em sua estrutura os pilares de Gestão do Conhecimento e esses promovem o compartilhamento de conhecimento nessas instituições? Considerando essas questões o presente estudo teve como objetivo geral analisar as atividades das Associações Assistenciais, buscando compreender se essas instituições possuem os pilares necessários para a aplicação das práticas de Governança Corporativa bem como se essas práticas promoverão o compartilhamento do conhecimento nessas instituições. A metodologia caracteriza-se como qualitativa, de natureza exploratória e descritiva. Como método de pesquisa foi utilizado o estudo de caso múltiplo, tendo como universo de pesquisa um conjunto de associações de cunho assistencial localizadas no munícipio de Curitiba-PR. Os resultados obtidos demonstram que as Associações estudadas compreendem a importância das boas práticas de Governança Corporativa e seguem alguns de seus princípios, atendendo parcialmente aos pilares, de forma intrínseca ou não; têm ciência da aplicação ou aplicam-nos mesmo sem os conhecer, respectivamente. Pode-se concluir que as organizações estudadas atendem parcialmente, às exigências expostas pela Governança Corporativa, mesmo que muitas vezes o façam de maneira instintiva.
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- 2020
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30. The impact of the COVID-19 pandemic on auditing
- Author
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Harb, Jan and Zaman Groff, Maja
- Subjects
pandemija ,analiza ,research ,analysis ,pandemic ,accounting ,risk management ,auditing ,udc:657 ,accounting statements ,računovodstvo ,obvladovanje tveganj ,raziskave ,računovodski izkazi ,revizija ,tveganje ,risk - Published
- 2022
31. Annual accounting statements of the company: the procedure for compiling and analyzing its main indicators (on the example of JSC TGC-1)
- Subjects
�������������������������������� ������������������������ ,capital ,���������������������������������������� ������������������������������������������������ ,financial capacity ,���������� ���������������������������������������� ������������������������ ,���������������������������������������������������� ,cash flows ,assets ,liabilities ,sustainability ,������������������������������������������������������������������������ ,���������������������������� ,financial performance ,�������������������������������������������������������� ,accounting statements ,������������������������ ,accounting balance sheet ,�������������������������������������������� ,������������������������ ���������������������������� ,���������������������������������������� ���������������������������������������� ,balance currency ,���������� ���������������������������������������� ���������������������������������������� - Abstract
���������������� ������������������������������������ ���������������������������������������������������������������� ������������������������: �������������������������������� ���������� ���������������������������������������� ���������������������������������������� ��������������������������������������������: ���������������������������� �������������������������������������������� ���� ������������������������ �������� ������������������������������ �������������������������������������������� (�������� ���������������������������� ������������ ����������������-1����)����. ������������������������ ������������������������ ������������������������������������ ������������������������������������������������ �������������������������������������������������� ���� �������������������������������������������������������������� �������������������������������� �������������������������������������������� ���� ���������������������������� ���������� ���������������������������������������� ���������������������������������������� ���� ������ ���������������������������������������������������� ���������������������������������������� ���� ������������������������������������������������ ������������������������������������������������ ��������������������������������������������. ������������������������, ���������������������������� �������������������������������� ���� �� ������������ ������������������������������������������������: -�������������������������������� �������������������������������������������������� ���� �������������������������������������������������������������� �������������������� ������������������������������������������������ ���� ���������������������������� ���������� ���������������������������������������� ���������������������������������������� ��������������������������������������������; -�������������������������������� ���������������������������� ������������������������������������������������ �������������������������������������������� ���������� ���������������������������������������� ���������������������������������������� ���������������������������������������� (���������� �������������������������������������������� ���������������������������� ���� ������������������������ ���� �������������������������������������� ������������������������������������������ ) ���� ������������ ����������������-1����; -������������������������ ������������������������������ ���������������������������������������� ���������� ���������������������������������������� ���������������������������������������� ������������ ����������������-1���� �������� 2020 ������������; -���������������������������������������� �������������������������������������������� �������� ���������������������������������������� ������������������������������������ ������������������������������������������������ ������������������������������������������������ ������������ ����������������-1���� ���� ������������������������ ������ ���������������������������������������������������� ����������������������������������������������������. ������������������������������������ ������������������������������������������������ ���������������������������� ���������������������������� �������������������������������������������� ���� ������������������������������������������������ ���������������������������������������� ���������������������������� ���� �������������������������������������������������������� ���������� ���������������������������������������� ���������������������������������������� ������������ ����������������-1����. ���� ���������������������������������������� �������� ������������������������ ���������������������������������������� ������������ ����������������-1���� ���������������� ���������������������������������������������������������������� �������������������������������� ���� ������������������������������������ ������������������������ ���� ���������������������������� ����������������������������, �������������������������������� �������������������������������������� ��������������������������������������������, �������������������������������� ���� ������������������������������������ ������������������������������ ����������������������������, �������������������������������� ���� ������������������������������������ ������������������������������������������������ ��������������������������������, ���� �������������������� ���������������� ������������������������ �������������������������������������������� ���� ���������������������������������������� ������������������������������������������������, ���������������������������� ���������������������������������������� (������������������������������������������������������������) ���� ��������������������������������������������������������. �� ������������������������������������ ���������������������������� ���������������������������������������� ������������ ����������������-1���� �������������������� ���������������� ���������������������������������������� ���� ���������������������������������������� �������������������������������������������� �������� ���������������������������������������� �������������������������������������������� �������������������������������������������������������� �������������������������������� ���� ���� ������������������������������������������������������������ �������������������������������������������� ���������������������������������������� �������������������������������������������� (���������������������������������������� ���������� ���������������������������������������� ������������������������), Theme of the final qualifying work: ����Annual accounting statements of the company: the procedure for compiling and analyzing its main indicators (on the example of JSC TGC-1)����. This work is devoted to the study of theoretical and methodological aspects of the preparation and analysis of financial statements and their practical application in the activities of a commercial organization. Tasks that were solved in the course of the study: -description of the theoretical and methodological foundations for the formation and analysis of the organization's financial statements; -description of the procedure for the formation of indicators of accounting financial statements (balance sheet and statement of financial results) in PJSC "TGC-1"; -analysis of the main indicators of the financial statements of PJSC "TGC-1" for 2020; -development of proposals for the management of the main performance indicators of PJSC "TGC-1" and assessment of their economic efficiency. The subject of the research was the procedure for the preparation and practical application of the analysis using the financial statements of PJSC "TGC-1". As a result, according to the reporting data of PJSC "TGC-1", the dynamics and structure of assets and liabilities of the balance sheet, dynamics of financial results, dynamics and structure of cash flows, dynamics and structure of equity capital were analyzed, as well as an assessment of liquidity and financial stability, business activity (turnover ) and profitability. The results of the analysis of the statements of PJSC "TGC-1" have found their application in the development of measures for the management of the company's accounts receivable and in forecasting the indicators of the company's reporting (forecast balance sheet)
- Published
- 2022
- Full Text
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32. Comprehensive assessment of the investment attractiveness of an enterprise based on accounting indicators
- Subjects
ÐÑомÑÑленнÑе пÑедпÑиÑÑÐ¸Ñ ,комплекÑÐ½Ð°Ñ Ð¾Ñенка ,investment attractiveness ,integral indicator ,инÑегÑалÑнÑй показаÑÐµÐ»Ñ ,accounting statements ,инвеÑÑиÑÐ¸Ð¾Ð½Ð½Ð°Ñ Ð¿ÑивлекаÑелÑноÑÑÑ ,бÑÑ Ð³Ð°Ð»ÑеÑÑÐºÐ°Ñ Ð¾ÑÑеÑноÑÑÑ ,comprehensive assessment - Abstract
Тема вÑпÑÑкной квалиÑикаÑионной ÑабоÑÑ: «ÐомплекÑÐ½Ð°Ñ Ð¾Ñенка инвеÑÑиÑионной пÑивлекаÑелÑноÑÑи пÑедпÑиÑÑиÑ на оÑнове показаÑелей бÑÑ Ð³Ð°Ð»ÑеÑÑкой оÑÑеÑноÑÑи». ÐÐ°Ð½Ð½Ð°Ñ ÑабоÑа поÑвÑÑена ÑазÑабоÑке комплекÑной меÑодики оÑенки инвеÑÑиÑионной пÑивлекаÑелÑноÑÑи пÑедпÑиÑÑий на оÑнове даннÑÑ Ð±ÑÑ Ð³Ð°Ð»ÑеÑÑкой оÑÑеÑноÑÑи. ÐадаÑи, коÑоÑÑе ÑеÑалиÑÑ Ð² Ñ Ð¾Ð´Ðµ иÑÑледованиÑ: - ÑазÑабоÑка новÑÑ Ð¼ÐµÑодологиÑеÑÐºÐ¸Ñ Ð¿Ð¾Ð´Ñ Ð¾Ð´Ð¾Ð² по оÑенке инвеÑÑиÑионной пÑивлекаÑелÑноÑÑи пÑедпÑиÑÑиÑ; - иÑÑледование бÑÑ Ð³Ð°Ð»ÑеÑÑкой оÑÑеÑноÑÑи как инÑоÑмаÑионно-аналиÑиÑеÑкого иÑÑоÑника оÑенки инвеÑÑиÑионной пÑивлекаÑелÑноÑÑи пÑедпÑиÑÑиÑ; - пÑоведение Ð¼ÐµÑ Ð¿Ð¾ ÑовеÑÑенÑÑвованиÑ деÑÑелÑноÑÑи пÑедпÑиÑÑÐ¸Ñ Ð¸ оÑенка его ÑÑÑекÑивноÑÑи. ÐомплекÑнÑй анализ инвеÑÑиÑионной пÑивлекаÑелÑноÑÑи пÑоводилÑÑ Ð² ÑÐ°Ð¼ÐºÐ°Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°Ñелей бÑÑ Ð³Ð°Ð»ÑеÑÑкой оÑÑеÑноÑÑи ÐÐÐ ÐÐР«ÐлмиÑ». ÐÑли пÑоанализиÑÐ¾Ð²Ð°Ð½Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°Ñели имÑÑеÑÑвенного Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿ÑедпÑиÑÑиÑ, его ÑинанÑового и инвеÑÑиÑионного ÑоÑÑоÑниÑ, а Ñакже ÑÑÑекÑивноÑÑÑ ÑинанÑовÑÑ ÑезÑлÑÑаÑов. РдалÑнейÑем ÑакÑиÑеÑкие знаÑÐµÐ½Ð¸Ñ ÑÑавнивалиÑÑ Ñ ÑазÑабоÑаннÑми ноÑмаÑивнÑми велиÑинами. Таким обÑазом, бÑли пÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑледÑÑÑие меÑопÑиÑÑиÑ: пÑодажа ÑаÑÑи дебиÑоÑÑкой задолженноÑÑи ÑакÑоÑинговой компании и поиÑк новÑÑ ÑоÑек ÑбÑÑа запаÑов гоÑовой пÑодÑкÑии. ÐоÑле Ð¸Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð¿ÑедпÑиÑÑие ÑÐ¼Ð¾Ð¶ÐµÑ Ð¿Ð¾Ð²ÑÑиÑÑ ÑÐ²Ð¾Ñ Ð¸Ð½Ð²ÐµÑÑиÑионнÑÑ Ð¿ÑивлекаÑелÑноÑÑÑ Ð½Ð° 4 ÑейÑинговÑе позиÑии., The topic of the final qualifying work: "Comprehensive assessment of the investment attractiveness of an enterprise based on accounting indicators."This work is devoted to the development of a comprehensive methodology for assessing the investment attractiveness of enterprises based on accounting data. Tasks that were solved during the study: - development of new methodological approaches to assess the investment attractiveness of the enterprise; - research of accounting statements as an information and analytical source for assessing the investment attractiveness of an enterprise; - carrying out measures to improve the company's activities and evaluating its effectiveness. A comprehensive analysis of investment attractiveness was carried out within the framework of the indicators of the accounting statements of LLC PKP "Almis". The indicators of the property status of the enterprise, its financial and investment condition, as well as the effectiveness of financial results were analyzed. In the future, the actual values were compared with the developed normative values. Thus, the following measures were proposed: the sale of part of the accounts receivable of the factoring company and the search for new outlets for stocks of finished products. After their application, the company will be able to increase its investment attractiveness by 4 rating positions.
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- 2022
- Full Text
- View/download PDF
33. Assessment of the financial state of an international company (on the example of HP company)
- Subjects
ÑиÑÑÑе акÑÐ¸Ð²Ñ ,ÑинанÑÐ¾Ð²Ð°Ñ ÑÑÑойÑивоÑÑÑ ,accounting statements ,net assets ,анализ ÑинанÑово-Ñ Ð¾Ð·ÑйÑÑвенной деÑÑелÑноÑÑи ,бÑÑ Ð³Ð°Ð»ÑеÑÑÐºÐ°Ñ Ð¾ÑÑеÑноÑÑÑ ,analysis of financial and economic activity ,financial stability - Abstract
Тема вÑпÑÑкной квалиÑикаÑионной ÑабоÑÑ: Ðнализ ÑинанÑового ÑоÑÑоÑÐ½Ð¸Ñ Ð¼ÐµÐ¶Ð´ÑнаÑодной компании ÑÑеÑÑ Ð¸Ð½ÑоÑмаÑионнÑÑ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ (на пÑимеÑе Hewlett-Packard). ÐÐ°Ð½Ð½Ð°Ñ ÑабоÑа поÑвÑÑена Ð°Ð½Ð°Ð»Ð¸Ð·Ñ ÑинанÑового ÑоÑÑоÑÐ½Ð¸Ñ Ð¾ÑганизаÑии и ÑазÑабоÑке ÑекомендаÑий, напÑавленнÑÑ Ð½Ð° его ÑовеÑÑенÑÑвование. ÐадаÑи, коÑоÑÑе ÑÑебÑеÑÑÑ ÑеÑиÑÑ Ð´Ð»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑавленнÑÑ Ñелей:- ÑаÑÑмоÑÑеÑÑ Ð¸ изÑÑиÑÑ ÑеоÑеÑиÑеÑкие положениÑ, на оÑновании коÑоÑÑÑ Ð¾ÑÑÑеÑÑвлÑеÑÑÑ Ð°Ð½Ð°Ð»Ð¸ÑиÑеÑÐºÐ°Ñ ÑабоÑа по аÑдиÑÑ ÑинанÑового ÑоÑÑоÑниÑ;- даÑÑ Ð¾ÑганизаÑионно-ÑкономиÑеÑкÑÑ Ñ Ð°ÑакÑеÑиÑÑÐ¸ÐºÑ Ð¼ÐµÐ¶Ð´ÑнаÑодной компании Hewlett-Packard;- пÑоанализиÑоваÑÑ Ð¸ пÑодиагноÑÑиÑоваÑÑ ÑинанÑово-Ñ Ð¾Ð·ÑйÑÑвеннÑÑ Ð´ÐµÑÑелÑноÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸;- ÑазÑабоÑаÑÑ Ð¼ÐµÑопÑиÑÑиÑ, ÑпоÑобнÑе повÑÑиÑÑ ÑÑÑекÑивноÑÑÑ ÑинанÑово-Ñ Ð¾Ð·ÑйÑÑвенной деÑÑелÑноÑÑи Hewlett-Packard. Ð¦ÐµÐ»Ñ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑабоÑÑ - анализ и диагноÑÑика ÑинанÑово-Ñ Ð¾Ð·ÑйÑÑвенной деÑÑелÑноÑÑи междÑнаÑодной компании Hewlett-Packard, а Ñакже ÑазÑабоÑка меÑопÑиÑÑий по повÑÑÐµÐ½Ð¸Ñ ÑÑÑекÑивноÑÑи ÐµÑ Ð´ÐµÑÑелÑноÑÑи. РаÑÑмоÑÑÐµÐ½Ñ ÑеоÑеÑиÑеÑкие оÑÐ½Ð¾Ð²Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° и диагноÑÑики ÑинанÑово-Ñ Ð¾Ð·ÑйÑÑвенной деÑÑелÑноÑÑи оÑганизаÑии, пÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ Ð°Ð½Ð°Ð»Ð¸Ð· и диагноÑÑика ÑинанÑового ÑоÑÑоÑÐ½Ð¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Hewlett Packard, ÑазÑабоÑÐ°Ð½Ñ Ð¼ÐµÑопÑиÑÑÐ¸Ñ Ð¿Ð¾ повÑÑÐµÐ½Ð¸Ñ ÑÑÑекÑивноÑÑи ÑинанÑово-Ñ Ð¾Ð·ÑйÑÑвенной деÑÑелÑноÑÑи оÑганизаÑии., Topic of the final qualification work: "Assessment of the financial state of an international company (on the example of HP company)". This work is devoted to the analysis of the financial condition of the organization and the development of recommendations aimed at its improvement. Tasks that need to be solved to achieve the goals:- consider and study the theoretical provisions on the basis of which the analytical work on the audit of the financial condition is carried out;- to give organizational and economic characteristics of the international company Hewlett-Packard;- analyze and diagnose the financial and economic activities of the company;- develop measures that can improve the efficiency of Hewlett-Packard's financial and economic activities. The purpose of this thesis is the analysis and diagnostics of the financial and economic activities of an international manufacturing company (using the example of Hewlett-Packard), as well as the development of measures to improve the efficiency of its activities. Theoretical foundations of the analysis and diagnostics of the financial and economic activities of the organization are considered, the analysis and diagnostics of the financial condition of the Hewlett Packard company are carried out, measures are developed to improve the efficiency of the financial and economic activities of the organization.
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- 2022
- Full Text
- View/download PDF
34. Рейтинговая оценка финансового состояния заемщика и контрагента с использованием программы «Audit Expert»
- Subjects
контрагент ,рейтинг ,программа Audit Expert» ,финансовый анализ ,заемщик ,rating ,Audit Expert program ,rating assessment ,borrower ,бухгалтерская отчетность ,финансовое состояние ,financial analysis ,accounting statements ,counterparty ,рейтинговая оценка ,financial condition - Abstract
Данная статья посвящена роли рейтинговой оценка финансового состояния заемщика и контрагента с использованием программы «Audit Expert». В статье отмечается, что данные рейтинга должны способствовать предотвращению банкротств и финансовой стабильности организаций. Также подчеркивается, что рейтинговая оценка финансового состояния заемщика и контрагента учитывает все важнейшие показатели операционной и финансовой деятельности организации и включает в себя определенные этапы., This article is devoted to the role of the rating assessment of the financial condition of the borrower and counterparty using the Audit Expert program. The article notes that the rating data should contribute to the prevention of bankruptcies and financial stability of organizations. It is also emphasized that the rating assessment of the financial condition of the borrower and counterparty takes into account all the most important indicators of the operational and financial activities of the organization and includes certain stages., Гуманитарий и социум, Выпуск 3 2022
- Published
- 2022
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35. A convergência da contabilidade pública nacional às normas internacionais e os impactos na aplicação da DRE na administração direta = Convergence of the national public accounting standards and impacts on the implementation of DRE in the direct administration
- Author
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Maurélio Soares and Jorge Eduardo Scarpin
- Subjects
Contabilidade Pública ,Demonstrações Contábeis ,Normas Internacionais ,Accounting Statements ,International Standards ,Public Accounts ,Accounting. Bookkeeping ,HF5601-5689 - Abstract
A responsabilidade fiscal dos governos é fundamental para fomentar o crescimento econômico e o desenvolvimento em todo o mundo. Há uma tendência cada vez maior e crescente pressão sobre os governos para ampliarem o campo das suas responsabilidades financeiras a partir da contabilidade voltada para a prestação de contas, ou Accountability. O objetivo desta pesquisa é evidenciar as ações que vêm sendo realizadas na convergência das Normas Brasileiras de Contabilidade Aplicadas ao Setor Público (NBCASP) às Normas Internacionais (IPSAS) emitidas pela Internacional Federation of Accounts (IFAC), com foco na Norma Brasileira de Contabilidade, que trata das Demonstrações Contábeis (NBC T 16.6), e os impactos na implantação das Demonstrações do Resultado Econômico. Como o assunto é de recente discussão no país, realizou-se uma pesquisa descritiva, por meio de pesquisa bibliográfica. Os resultados indicam que a adoção das normas internacionais irá melhorar tanto a qualidade quanto a comparabilidade da informação financeira relatada pelas entidades do setor público no País, porém, a implantação da Demonstração do Resultado Econômico (DRE) na Administração Pública carece de maior pesquisa e discussão sobre a sua efetiva aplicabilidade.The governments’ fiscal responsibility is crucial for fostering economic growth and the development around the world. There is a growing trend and increasing pressure on governments to enlarge the scope of their financial responsibilities from the accounting focused on Accountability. The objective of this research is to highlight the actions that have been undertaken at the convergence of Brazilian Accounting Standards Applied to the Public Sector (NBCASP) to International Standards (IPSAS) issued by the International Federation of Accounts (IFAC), focusing on the Brazilian Accounting Standard that deals with the Financial Statements (NBC T 16.6) and the impacts on implementation of Economic Results’ Statements. As the subject of discussion is recent in the country, a descriptive research was carried out through literature research. The results indicate that the adoption of international standards will improve both the quality and comparability of financial information reported by the public sector entities in the country; however, the implementation on the display of Economic Statement (DRE) in Public Administration needs further research and deeper discussion on its effective applicability.
- Published
- 2010
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36. Cash holdings, cash shortages, asset write-offs and the predictability of liquidity and profitability
- Author
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Angelovska, Marija and Valentinčič, Aljoša
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denarni tokovi ,majhna in srednja podjetja ,liquidity ,krize ,accounting ,SMEs ,likvidnost ,cash flows ,assets ,denar ,crises ,udc:336 ,accounting statements ,money ,računovodstvo ,računovodski izkazi ,sredstva - Published
- 2021
37. Finančna analiza podjetja BESO B
- Author
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Bytyqi, Artan and Ličen, Mina
- Subjects
construction ,analiza ,analysis ,Slovenia ,udc:658.14/.17 ,podjetje ,poslovanje podjetja ,financial result ,accounting statements ,Beso B ,Slovenija ,uspešnost poslovanja ,gradbeništvo ,company performance ,business efficiency ,računovodski izkazi ,poslovni izid ,enterprises - Published
- 2021
38. Analiza vpliva protikoronskih ukrepov na poslovanje in računovodsko poročanje izbranega podjetja
- Author
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Ribič, Klara and Hočevar, Marko
- Subjects
analiza ,analysis ,accounting ,podjetje ,poslovanje podjetja ,legislation ,financial result ,udc:657 ,zakonodaja ,accounting statements ,računovodstvo ,uspešnost poslovanja ,company performance ,business efficiency ,računovodski izkazi ,poslovni izid ,enterprises - Published
- 2021
39. AUDITORIA INDEPENDENTE: UM ESTUDO SOBRE O CONTEÚDO DOS RELATÓRIOS DAS DEMONSTRAÇÕES CONTÁBEIS DOS CLUBES DE FUTEBOL BRASILEIROS.
- Author
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OLIVIA SILVESTRE, ADALENE, ANDRADE PEREIRA, FERNANDO, and EL KHATIB, AHMED SAMEER
- Abstract
Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2016
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40. Posebnosti računovodenja poklicnih nogometnih igralcev
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Planinšek, Nejc and Hočevar, Marko
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primeri ,Nogometni klub Maribor ,tangible and intangible assets ,investicije ,osnovna sredstva ,accounting ,šport ,človeški kapital ,udc:657 ,accounting statements ,investments ,cases ,računovodstvo ,Nogometni klub Olimpija ,human capital ,sports ,računovodski izkazi ,Borussia Dortmund - Published
- 2021
41. Vpliv uvedbe mednarodnega standarda računovodskega poročanja 16 na računovodske izkaze izbranih letalskih prevoznikov
- Author
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Žikovič, Vasja and Zaman Groff, Maja
- Subjects
air traffic ,analiza ,letalski promet ,analysis ,accounting ,changes ,podjetje ,international standards ,udc:657 ,accounting statements ,računovodstvo ,aviation ,mednarodni standardi ,spremembe ,računovodski izkazi ,enterprises ,letalstvo - Published
- 2021
42. HATICE TURHAN SULTAN FOUNDATION’S ACCOUNTING STATEMENTS DATED H. 1111-12 / 1112-13 (M. 1700-1701 / 1701-1702)
- Author
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Kadir ARSLANBOĞA
- Subjects
Social sciences (General) ,H1-99 ,hatice turhan sultan ,accounting statements ,Social Sciences ,kulliye of new mosque ,foundation - Abstract
Hatice Turhan Sultan was haseki sultan of I. İbrahim and the mother of IV. Mehmed. She was one of those who held the sultana position for a long term in Ottoman history. Being generous and philanthropist as the nature of her temperament, Hatice Turhan completed the mosque construction in Eminönü which was founded by Safiye Sultan but left half finished due to the death of III. Mehmed. A kulliye emerged around this mosque along with the construction of tomb, water fountain, school, darulkurra, sultan palace and Spice Bazaar. Hatice Turhan established a variety of foundations apart from the Foundation of New Mosque. The administration of these foundations was undertaken by the Foundation of New Mosque. This study investigates the Hatice Turhan Sultan Foundation’s accounting statements including the dates H. 1111-12/1112-13 (M. 1700-1701/1701-1702) and registered in Books of Harameyn Foundations Accounting no. 1148 in Prime Ministry Ottoman Achieve under no. 1093. The study will investigate the income sources of the foundation, amount of incomes and the quality and distribution of expenses. In addition, financial condition of the foundation, 39 years after its establishment, will be revealed through these statements. Transcripts of the statements are attached to the present study.
- Published
- 2019
43. Expected Risk Assessment--Annual Report versus Social Responsibility.
- Author
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Böcskei, Elvira, Fenyves, Veronika, Zsidó, Emese Kinga, and Bács, Zoltán
- Abstract
Global economic, social and environmental changes are inspiring companies to behave responsibly towards the environment, not only in the interest of others, but also in that of the future of their companies. It is crucial that companies are able to recognize any lack in their ability to grow values in a timely manner, because issues at companies require immediate intervention. A key factor in maintaining operations is the time interval required for companies to adjust to challenges. Are Annual Reports capable of indicating problems or possibly to inform decision-makers that a company is entering a period of decline? Such information can be gathered from the notes to the financial statement. Are annually prepared statements capable of indicating problems? Definitely, yes. Do yearly once due statements provide enough information? The answer must be no, as we are not living in a static economic environment. The more dynamic our economic environment is, the greater the role played by the question of time. Thanks to improvements in accounting and technology, we are able to create up-to-date analyses, based on accounting statements. However, in order to be effective, teamwork inside the company is essential and controllers should play a key role. [ABSTRACT FROM AUTHOR]
- Published
- 2015
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44. Влияние требований МСФО на методологию бухгалтерской отчетности в России
- Subjects
бухгалтерская отчетность ,International Financial Reporting Systems (IFRS) ,accounting statements ,Российские системы бухгалтерского учета (РСБУ) ,принципы формирования бухгалтерской отчетности ,principles of accounting reporting ,Международные системы финансовой отчетности (МСФО) ,Russian Accounting Systems( RAS) - Abstract
Актуальность темы исследования заключается в том, что для современной российской экономики большой проблемой является приведение существующий в нашей стране системы бухгалтерского учета и отчетности в соответствии с требованиями рыночной экономике и международных стандартов., The relevance of the research topic lies in the fact that for the modern Russian economy, a big problem is to bring the existing accounting and reporting system in our country in accordance with the requirements of the market economy and international standards., Научная матрица, Выпуск 4 2021
- Published
- 2021
- Full Text
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45. [Untitled]
- Subjects
reporting indicators ,�������������������������� �������������������� ,financial statements ,�������������������� �������������������� ,accounting statements ,distortion of reporting data ,������������������ ������������ �������������������� - Abstract
�������������� ������������ ������������������ ������������������������������������ �������������� ���������������� �������������������� �� ��������������, �������������� ������������������ �� ���������������������� ������ ���������������������� �������������������������� (��������������������) ��������������������. ������������������������ ������������������������ ���������������������� ������, ������ �������������������������� �������������������� ���������������������� ������������������ �������������� �������������������� �������������������� ������ �������������������� ������������������ ���������������� ��������������, ����-���� �������� ���������� �������������������������� �� �������������������������� ������������. ���������� ��������, �������������������������� �������������������� ���������������������� ������������������ ������������������ ������������������������ ���������������������� �������������������� �������������������� �������������������������� ����������������������, ������ ���������������� ������������������ ���� ���������������������� ��������������. �� ������������ ������������������ �������������������� �������������� �������������� �������������������������� ���������������������� �� ������������ ���� ������������������ ���������������� ���������������������� ������������ ���������������� ���������������������� ������������������ ����������������������. ������������������ ������������������������ ������������������ �������������������� �������������������� ������������������ ������������������������ �������������������� ������������������ ������������������ �������� �������������������������� ���������� ������������������ ����������-������������������. �� ������������ ������������ ���������������������� �������������������������� �������������� �������������� ���������������������������� ����������������������. ������������ ������������ �������������������������� ��������������������. �������������������������������� ���������������� ������������������������ �������������������������� �������������������� ���������������������� ����-���� ������������������ �� ������ ��������������������, �������������������� ���������������������� ���� ��������������., The scientific article is devoted to a research analysis of the main difficulties and problems that arise in enterprises in the preparation of accounting (financial) statements. The relevance of the study is due to the fact that the organization's financial statements are the main source of information when developing a business development strategy, which is why the reliability and objectivity of the data is important. In addition, the accounting statements of the organization are the most important tool for ensuring the management of the financial stability of the enterprise, which is possible due to its careful analysis. In case of distortion of information, the process of analyzing economic indicators and data does not allow obtaining an objective assessment of the current financial condition of the enterprise. The procedure for the formation of elements of financial statements allows enterprises of the Russian economy to fulfill their obligations to the main stakeholders. The article discusses the theoretical aspects of the concept of "accounting". The composition of the financial statements is described. The problems of the formation of the financial statements of the enterprise due to the distortion of information in it are analyzed, directions for their solution are proposed.
- Published
- 2021
- Full Text
- View/download PDF
46. ПОРЯДОК ФОРМИРОВАНИЯ БУХГАЛТЕРСКОЙ (ФИНАНСОВОЙ) ОТЧЕТНОСТИ В СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЯХ
- Subjects
inventory ,agricultural organization ,accounting statements ,balance sheet ,errors - Abstract
В статье рассматриваются вопросы формирования бухгалтерской (финансовой) отчетности сельскохозяйственных организаций, подробно раскрыты этапы формирования промежуточной и годовой бухгалтерской отчетности, описана процедура закрытия счетов перед составлением отчетности сельскохозяйственной организации. Описано формирование данных по отдельным статьям бухгалтерского баланса по каждому разделу актива и пассива. Рассмотрены существенные и несущественные ошибки при составлении бухгалтерской(финансовой) отчетности. Раскрывается заполнение формы отчета о финансовых результатах, отчета об изменениях капитала и отчета о движении денежных средств. Проведена взаимоувязка показателей бухгалтерского баланса и отчета о движении денежных средств. Раскрыта характеристика специализированных форм бухгалтерской (финансовой) отчетности сельскохозяйственных организаций. Затронуто нормативно-правовое регулирование формирования бухгалтерской (финансовой) отчетности организаций сельскохозяйственного производства., Управленческий учет, Выпуск 6 2021, Pages 613-621
- Published
- 2021
- Full Text
- View/download PDF
47. Методы анализа финансового состояния предприятия и организация его информационного обеспечения
- Subjects
comparative analysis ,liquidity ,методы анализа ,информационная база ,ликвидность ,factor analysis ,information base ,solvency ,факторный анализ ,бухгалтерская отчетность ,финансовое состояние ,платежеспособность ,accounting statements ,сравнительный анализ ,трендовый анализ ,methods of analysis ,trend analysis ,financial condition - Abstract
В данной статье рассмотрены основные методы оценки финансового состояния предприятия, а также организация его информационного обеспечения. Перечислены основные финансовые показатели, раскрыта их сущность и цели; выявлены основные способы проведения анализа финансовой деятельности предприятия; представлена структура информационной базы процесса управления финансами; перечислены недостатки финансовой отчетности. В написании статьи использовались различные литературные источники, соответствующие данной тематике, а также Федеральный закон «О бухгалтерском учете» от 21.11.1996 г. № 129- ФЗ. Материал, изложенный в статье, поможет сформировать представление о методах анализа финансового состояния и его информационного обеспечения у менеджеров предприятий с целью дальнейшего применения для повышения своих финансовых результатов и, следовательно, эффективности деятельности организаций., This article describes the main methods of assessing the financial condition of an enterprise, as well as the organization of its information support. Lists key financial figures, and reveals their essence and purpose; identified the main methods of analysis of the financial activities of the enterprise; the structure of information base of financial management process; lists the shortcomings of financial reporting. In writing the article, various literary sources corresponding to this topic were used, as well as the Federal Law "On Accounting" of 21.11.1996, No. 129 - FZ. The material presented in the article will help to form an idea of the methods of analyzing the financial condition and its information support for managers of enterprises with the aim of further application to improve their financial results and, consequently, the efficiency of organizations., Актуальные вопросы современной экономики, Выпуск 1 2021
- Published
- 2021
- Full Text
- View/download PDF
48. Аналитические процедуры подтверждения предпосылок составления бухгалтерской отчетности
- Subjects
бухгалтерская отчетность ,риски существенных искажаений ,аудит ,риски недобросовестных действий ,risk of material misstatements ,analytical procedures ,accounting statements ,audit ,аналитические процедуры ,risk of fraud - Abstract
В данной статье рассматривается концепция широкого понимания аудита с целью применения аналитических процедур для подтверждения предпосылок составления бухгалтерской отчетности. Применение аналитических процедур позволяет аудитору обнаружить недобросовестные действия и ошибки персонала аудируемого лица, которые влияют на достоверность информации на уровне предпосылок ее формирования. Исследование взаимосвязи аналитических процедур и предпосылок составления бухгалтерской отчетности создает условия, необходимые для обоснованного выбора аудиторских процедур при построении программ тестов средств контроля и программ процедур проверки по существу на базе оценки рисков существенного искажения., This article discusses the concept of a broad understanding of audit in order to apply analytical procedures to confirm the prerequisites for the preparation of financial statements. The use of analytical procedures allows the auditor to detect fraud actions and errors of the audited entity's personnel, which affect the reliability of information at the level of prerequisites for its formation. The study of the relationship between analytical procedures and the prerequisites for the preparation of financial statements creates the conditions necessary for a reasonable choice of audit procedures when building programs for tests of controls and programs for substantive verification procedures based on the identification and assessment of risks of material misstatement., Актуальные вопросы современной экономики, Выпуск 1 2021
- Published
- 2021
- Full Text
- View/download PDF
49. Análise dos relatórios de auditoria sobre as demonstrações contábeis das companhias listadas na B3 em 2019
- Author
-
Vital, Ivan Viana Araújo and Rocha, Stephanie Kalynka
- Subjects
publicly-held companies ,Audit report ,accounting statements ,opinion ,Relatório de auditoria ,companhias abertas ,opinião ,demonstrações contábeis - Abstract
The audit report is the result of the work of the independent auditor, in which he expresses an opinion on the company's financial statements. That said, the present study had as its general objective: to analyze the audit reports on the financial statements of the companies listed in B3 for the 2019 financial year. The study was classified as a survey of data for exploratory and descriptive purposes (survey) in Audit knowledge area. The object of the study is the independent audit reports on the financial statements of publicly traded companies with shares traded on B3 for the year 2019 issued until March 2020, the total of which reports refer to 403. It was found that the most of the reports with unmodified opinion and with qualified opinion were issued by Big Four firms. On the other hand, opinion abstentions were issued, for the most part, by non-Big Four firms. It is also worth mentioning that 230 of the 403 audited companies are from the Financial, Cyclical Consumption and Industrial Goods sectors. However, only the Communications, Health, Information Technology and Others sectors were the only ones in which there was no modified opinion. Investigations by public authorities, the exclusion of ICMS from the PIS and COFINS calculation base and the uncertainties related to operational continuity motivated a considerable part of the reservations. In addition, judicial recovery and uncertainties related to operational continuity were the most frequent basis for abstaining from opinion. O relatório de auditoria é o resultado do trabalho do auditor independente, no qual expressa uma opinião sobre as demonstrações contábeis da companhia. Dito isso, o presente estudo teve como objetivo geral: analisar os relatórios de auditoria sobre as demonstrações contábeis das companhias listadas na B3 referentes ao exercício de 2019. Classificou-se o estudo como um levantamento de dados para fins exploratórios e descritivos (survey) na área de conhecimento da Auditoria. O objeto de estudo são os relatórios de auditoria independente sobre as demonstrações contábeis das empresas de capital aberto com ações negociadas na B3 referentes ao exercício de 2019 emitido até março de 2020, cuja totalidade desses relatórios refere-se a 403. Verificou-se que a maioria dos relatórios com opinião não modificada e com opinião com ressalva foram emitidos por firmas Big Four. Por outro lado, as abstenções de opinião foram emitidas, em sua maior parte, por firmas não Big Four. Destaca-se também que 230 das 403 companhias auditadas são dos setores Financeiro, de Consumo Cíclico e de Bens Industriais. Entretanto, apenas os setores de Comunicações, Saúde, Tecnologia da Informação e Outros foram os únicos nos quais não houve a emissão de opinião modificada. As investigações de autoridades públicas, a exclusão do ICMS da base de cálculo do PIS e COFINS e as incertezas relativas à continuidade operacional motivaram uma parcela considerável das ressalvas. Além disso, a recuperação judicial e as incertezas relativas à continuidade operacional foram as bases para abstenção de opinião mais frequentes.
- Published
- 2020
- Full Text
- View/download PDF
50. Analiza pravice do uporabe sredstev za potrebe knjiženja
- Author
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Jančar, Mitja and Hočevar, Marko
- Subjects
knjigovodstvo ,accounting ,kontrola ,assets ,international standards ,financial result ,udc:657 ,accounting statements ,računovodstvo ,bookkeeping ,mednarodni standardi ,hire purchase ,računovodski izkazi ,poslovni izid ,sredstva ,najem - Published
- 2020
Catalog
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