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A influência dos pronunciamentos técnicos de contabilidade nas empresas paraibanas: um estudo de caso.

Authors :
PASSOS, LEONARDO ANTÔNIO
Source :
Revista Urutágua. nov2013-abr2014, Issue 29, p1-15. 15p.
Publication Year :
2013

Abstract

The present study comprises, in its first part, a brief introduction composed by succinct explanation of International Accounting Standards, as well as the norms listed by the Accounting Pronouncements Committee, which was given the job of directing, from 2009, numerous activities related financial statements of Brazilian entities. In a second step the information is disclosed that underlie the ideals of this construction work, the lessons already proven by renowned authors allied to the specificities linked to the quality of accounting information. Then, shortly after the presentation of the methodology used for the preparation of this monograph, arrives at the heart of this scientific work with the demonstration of the balance sheets related to the rules of CPC 26. Moving on to the final section, we studied the effects produced by the research findings [ABSTRACT FROM AUTHOR]

Details

Language :
Portuguese
ISSN :
15196178
Issue :
29
Database :
Academic Search Index
Journal :
Revista Urutágua
Publication Type :
Academic Journal
Accession number :
94947491