Página 1 dos resultados de 221 itens digitais encontrados em 0.003 segundos

Consolidação de demonstrações contábeis : um estudo de caso no sistema de crédito cooperativo Sicredi

Anschau, Vivian Maira
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
POR
Relevância na Pesquisa
66.37%
A Contabilidade tem por finalidade contribuir para o processo decisório dos usuários através de informações financeiras suficientes para a tomada de decisões. Assim, para refletir a verdadeira situação de todo o grupo de empresas é utilizada as demonstrações contábeis consolidadas. O objetivo deste estudo consiste em analisar as diferentes metodologias utilizadas para a consolidação do Balanço Patrimonial no Sistema de Crédito Cooperativo Sicredi e avaliar as principais vantagens e limitações de cada metodologia. O Cooperativismo de crédito se estrutura em forma de Sistema, contendo elementos interorganizacionais, integrando várias organizações que, apesar de atuar com normas e processos estratégicos próprios, unem-se para atingir propósitos compartilhados. Esta pesquisa se caracteriza como exploratória, qualitativa e estudo de caso. Para a realização das análises, utilizaram-se dados reais, porém para preservar o sigilo das informações, neste trabalho, apresentam-se números obtidos a partir de indexadores. Os resultados do estudo revelam que os métodos de consolidação e principalmente aquele que envolve todas as empresas mercantil-financeiras do Sistema Sicredi, permitem uma melhor análise da situação financeira e patrimonial da organização atendendo às necessidades de seus principais interessados.; Accounting aims to contribute to decision making by users of financial information sufficient for making decisions. Thus...

Determinantes da defasagem na divulgação das demonstrações contábeis das companhias abertas brasileiras = Determinants of disclosure timing for financial statements of Brazilian public companies; Determinants of disclosure timing for financial statements of Brazilian public companies

Kirch, Guilherme; Terra, Paulo Renato Soares; Lima, João Batista Nast de
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Artigo de Revista Científica Formato: application/pdf
POR
Relevância na Pesquisa
66.42%
Este trabalho investiga os fatores determinantes da defasagem na divulgação das demonstrações contábeis, trimestrais e anuais, das companhias brasileiras cujas ações compuseram o Índice da Bolsa de Valores de São Paulo (IBOVESPA) no período 1997/1-2009/2. Os fatores determinantes foram agrupados em quatro dimensões: complexidade das operações, características de governança corporativa, nível de assimetria informacional, e custos proprietários e conteúdo dos demonstrativos. Com uma amostra final de 83 companhias (1585 observações), foram examinados, por meio de métodos de dados em painel, os efeitos de 13 variáveis explicativas, tais como alavancagem de controle, tamanho da companhia, nível de governança corporativa, propriedade institucional, consolidação das demonstrações, volatilidade e prejuízo, sobre a defasagem na divulgação das demonstrações contábeis. Os principais resultados encontrados sugerem que a divulgação de demonstrativos consolidados e/ou que reportam prejuízos impacta positivamente a defasagem esperada, corroborando as hipóteses de que a maior complexidade das operações e o conteúdo dos demonstrativos (nesse caso, “más notícias”) afetam positivamente a defasagem na divulgação. A variável alavancagem de controle...

Effect analysis on the application of IFRS 10 compared with the IAS 27

Morgado, Maria Salomé de Jesus Martins
Fonte: Instituto Universitário de Lisboa Publicador: Instituto Universitário de Lisboa
Tipo: Dissertação de Mestrado
Publicado em //2013 ENG
Relevância na Pesquisa
66.74%
Projecto de Mestrado em Contabilidade / JEL Classification: M41 (Accounting); This study investigates the changes caused on the application of IFRS 10 Consolidated Financial Statements compared with the previous guidance IAS 27 Consolidated and Separated Financial Statements on the Consolidated Financial Statements. IFRS 10 replaces the IAS 27 and is effective application started, for the annuals periods beginning on or after 1 January 2013. With the objective of understanding it’s possible effects, this work started to compare the standard currently applied (IAS 27) with the IFRS 10, and it is identified a number of differences, some of them that could be only complements or effective instructions of implicit references already on IAS 27 and with no practice consequences, but there are also existent differences. To demonstrate the identified differences, some illustrative examples are used in this study, some of them adapted from the IFRS 10. An exhaustive search was also done, through the universe of European Firms, with the intention of finding entities already applying the IFRS 10, to be able to analyze the impact of IFRS 10 on the scope of consolidation. Although in this early stage it was not so easy to find a case study...

Republic of Tunisia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
56.42%
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Tunisia. The analysis of practices is based among others on the review of a sample of 16 financial statements prepared in accordance with Tunisian accounting standards, including 6 listed enterprise sector companies, 3 listed credit institutions and 3 insurance undertakings (of which 2 are listed). The assessment uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation. As Tunisia deepens its partnership with the EU and becomes more integrated in the world market, the country monitors the development of the acquis communautaire and enacts legislation that draws upon it. This report recommends changes to law and regulations to align the statutory framework with evolving internationally accepted practices. As the new regulations come into force, priorities will then turn toward building the monitoring, supervisory, and disciplinary regimes necessary to ensure effective compliance.

Republic of Poland : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
66.78%
This report acknowledges the very significant progress achieved by Poland under the leadership of the Ministry of Finance, since publication of the first accounting and auditing ROSC report in July 2002. This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Poland. Companies are required to prepare their financial statements in conformity with Polish accounting requirements, based on the Fourth and Seventh European Union (EU) Company Law Directives, and provide a simplified financial reporting framework for small and medium sized enterprises. Banks are required to prepare their consolidated financial statements in conformity with endorsed International Financial Reporting Standards (IFRS), and their legal entity financial statements in conformity, either with accounting regulations set by the Minister of Finance based on the Banking Accounts Directive, or, with endorsed IFRS. Insurance companies are required to prepare their financial statements in conformity with accounting regulations set by the Minister of Finance based on the Insurance Accounts Directive. Companies listed on the Warsaw Stock Exchange are required to prepare their consolidated financial statements in conformity with endorsed IFRS. This report recommends that public interest entities be required to prepare their consolidated financial statements in conformity with IFRS. Clearly...

Kingdom of Morocco : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
56.42%
This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional capacity necessary to ensure high-quality financial reporting. The law gives accounting standard-setting responsibility to the National Accounting Council (Conseil National de la Comptabilité). Since the Council was established in 1989, Moroccan accounting standards have improved greatly. However, further progress is impeded by weaknesses in the accounting standard-setting process and, more so, by implementation issues. The Bank Al-Maghrib, Insurance and Social Welfare Directorate (Direction des Assurances et de la Prévoyance Sociales), and Securities Commission (Conseil Déontologique des Valeurs Mobilières) are responsible for monitoring the quality of financial information and the enforcement of accounting standards for credit institutions, insurance companies, and listed companies, respectively. While the Bank Al-Maghrib has established an institutional framework for bank monitoring that is more advanced than that of other sectors...

Kyrgyz Republic : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
66.54%
This report has identified the following major issues in the public sector financial accountability of the Kyrgyz Republic: 1) weak internal controls in several areas such as treasury, budget implementation, procurement, human resources, accounting and reporting as evidenced by large amounts o f illegal unintended expenditures, embezzlements and other financial offences reported by the external auditor; 2) weak cash management as the treasury cash rations on a day-to-day basis, which creates uncertainty for budget institutions in implementing their plans; 3) absence of a legal basis for internal audit in the public sector; 4) weak capacity in the C A for carrying out effective financial audits and focusing attention on the basis of risk assessment; 5) weak capacity in line ministries to undertake systematic budgeting exercise; 6) budget monitoring is limited to monitoring of fiscal targets as little attention is paid to assessment of program effectiveness; 6) lack of systematic management accounting and weak capacity in departmental management to absorb and use management accounting data in decision making and management processes; 7) weak capacity in the parliamentary committees to provide effective legislative oversight over the executive; and 8) inadequate accountability arrangements for public enterprises. Key Recommendations offered in the short term involve: 1) strengthening internal controls and the treasury cash management function; 2) establishing daily reconciliation of consolidated district treasury payment requests; 3) reconciling daily revenue collections; and 4) granting authority to the Chamber of Accounts (CA) to perform interim post audits. In the long term the Government should: 1) enact the Law on Public Sector Internal Audit and build internal audit capacity; 2) establish effective internal audit structures in the line ministries; 3) prepare rules and methodology for conducting internal audits in the public sector; 4) provide extensive training; 5) require internal auditors to carry out detailed assessments of internal controls; 6) require the CA to certify the year-end financial statements of the government; 7) make the process of appointment of the Chairman of the CA transparent; 8) discontinue the special means provisions; and 9) clearly define the accountability of public enterprises.

Peru : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
56.42%
The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & Auditing review included the analysis of a sample of 20 published audited financial statements, and found that financial reporting standards broadly complied with by Peruvian corporations, although a number of cases of departures from IAS, and possibly from ISA, were noted. This points the need to strengthen the enforcement of financial reporting and auditing requirements for entities of public interest. The review also noted that existing arrangements for the licensing of auditors do not provide compulsory minimum academic course content in accounting and auditing, nor do they include professional examination; moreover, continuing education requirements are not effectively followed. This is detrimental to the quality of the accounting and audit practice in the country. The lack of quality control of auditors is also a cause of serious concern. The report offers several policy recommendations aimed at strengthening the regulatory framework governing accounting and auditing...

Efectos de la reforma contable en los estados financieros consolidados de los grupos españoles que no aplican normativa NIIF al 1 de enero de 2008 y 2010; Effect of changes in accounting policies and criteria on consolidated financial statements among Spanish groups that did not apply the IFRS at 1 january 2008 and 2010

Legaz Ortiz, Javier
Fonte: Universidade de Cantabria Publicador: Universidade de Cantabria
Tipo: Tese de Doutorado
SPA
Relevância na Pesquisa
96.59%
RESUMEN: En este trabajo se analiza el efecto de los cambios en las políticas y criterios contables sobre los estados financieros consolidados y sus ratios de gestión, a 1 de enero de 2008, de los grupos españoles no cotizados que no aplicaron las NIIF como consecuencia de la adaptación de la nueva normativa contable (PGC 2007). Con este objetivo, se examinaron las cuentas anuales consolidadas de los 100 mayores grupos españoles. Los resultados obtenidos ofrecen evidencia sobre la existencia de impactos significativos en la mayoría de las variables analizadas. Asimismo, el tamaño de los grupos no fue un factor diferenciador en los resultados, sin embargo, su sector de actividad si lo fue, en particular, el inmobiliario. Por consiguiente, el hecho de que el legislador permitiera no presentar información comparativa, opción aplicada mayoritariamente, puede considerarse una decisión que ha perjudicado a sus usuarios. Este mismo estudio se ha replicado al analizar, a 1 de enero de 2010, los efectos de la introducción de las nuevas Normas de Formulación de Cuentas Anuales Consolidadas, obteniendo impactos no significativos en la mayoría de las variables analizadas; ABSTRACT: This paper analyses the effect of changes in accounting policies and criteria on consolidated financial statements and management ratios...

Sierra Leone : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
56.41%
This report provides an assessment of accounting and auditing practices in Sierra Leone with reference to the International Financial Reporting Standards (IFRS) requirements issued by the International Accounting Standards Board, and International Standards on Auditing (ISA) issued by the International Federation of Accountants. This assessment is positioned within the broader context of the country's institutional framework and capacity needed to ensure the quality of corporate financial reporting. Efforts are necessary for strengthening the capacity of the regulators and ensuring compliance with applicable standards and codes. The accounting and auditing practices in Sierra Leone need to develop in line with a growing economy, as well as with international best practice. With the exception of banks and similar financial institutions, there is no legal mandate for other corporate entities to follow IFRS in preparation of financial statements and ISA in conducting audits. There are varying compliance gaps in both accounting and auditing practices. These gaps are likely to stem from lack of clearer understanding of professional accountants, inadequate technical capacities of the regulators, absence of implementation guidance, lack of independent oversight of the auditing profession...

West Bank and Gaza : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
66.4%
This CFAA is able to report major improvements in the public financial management (PFM) system of the West Bank and Gaza (WB&G) in the period since mid-2002. Recent areas of improvement are in budgeting (both development and execution) and in fiscal transparency. Other PFM include the following: 1) All Palestinian Authority (PA) revenues are now paid into the Central Treasury Account (the CTA), a single treasury account which brings together all government revenues and provides a single pool of funds out of which all expenditures are paid. 2) An orderly system of budgetary appropriation is now in force. 3) Reflecting these new and improved processes, the budget speeches and extensive background budget data are posted on a regular basis on the Ministry of Finance's (MOF) external website, itself a symbol of a new approach to transparency and improved budget management. 4) MOF is exercising firm control over budget expenditures - with the obvious caveat that the chronic post-September 2000 shortage of Budget funds has led to strict limits on non-wage expenditures and to continuous ad hoc adjustments...

Georgia - Public Expenditure and Financial Accountability (PEFA) : Joint World Bank-European Commission Public Financial Management Assessment, Programmatic Public Finance Policy Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
66.37%
This Public Expenditure and Financial Accountability (PEFA) assessment provides an updated and systematic diagnostic of the Public Financial Management (PFM) system in Georgia and provides mid-2007 as a base line for complementing the Government's efforts to monitor progress in the PFM reforms going forward. This summary presents: (i) an assessment of Georgia's PFM performance in applying the PEFA Performance Measurement Framework structured across six dimensions; (ii) an assessment of the impact of PFM weaknesses; and (iii) an assessment of the institutional framework underpinning the prospects for PFM reform. There are, however, areas in the existing internal and external control system, personnel and payroll, public procurement, and reporting of high quality consolidated financial statements that are in need of continued reform to further enhance the effectiveness of the PFM. It is envisaged that this assessment will contribute to the government reform agenda by highlighting the areas in which reform has succeeded and those in which weaknesses remain. The assessment will also serve the donor community in directing its assistance programs in those areas of public financial management where the Government's PFM strategy can be further strengthened.

Georgia : Public Expenditure and Financial Accountability Assessment 2012

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
66.31%
Georgia has advanced significantly its budgetary and financial managements systems since the previous PEFA assessment Report of 2008. The basic set of systems has been put in place for strategic budget planning, budget formulation and execution. The integrated public financial management system is being implemented and according to the Ministry of Finance (MoF), several key modules are already in place. These include treasury operations, spending institutions, budget preparation, payroll and external and internal debt management modules introduced by the MoF financial analytical service in January 2012. The full launch of the system is expected by the end of 2013. The introduction of international good practice in the budget cycle of the Government is well advanced, including robust systems for budget preparation, adequate chart of accounts, reliable execution (including accounting and reporting,) and sufficient controls. Important progress has been achieved on the front of program-based budgeting, furthering the Government's objective of greater results-focus in fiscal planning. The concept of program-based budgeting was adopted in the 2009 budget code...

IFC Financials 2015; Private Sector Matters for Development

International Finance Corporation
Fonte: Washington, DC: World Bank Group Publicador: Washington, DC: World Bank Group
Tipo: Report; Publications & Research; Publications & Research :: Annual Report
EN_US
Relevância na Pesquisa
56.5%
International Finance Corporation (IFC or the Corporation) is the largest global development institution focused on the private sector in developing countries. The accounting and reporting policies of IFC conform to accounting principles generally accepted in the United States (GAAP). IFC’s accounting policies are discussed in more detail in Section VI, Critical Accounting Policies, and in Note A to IFC’s Consolidated Financial Statements as of and for the year ended June 30, 2015 (FY15 Consolidated Financial Statements). Management uses Income available for designations (Allocable Income) (a non-GAAP measure) as a basis for designations of retained earnings. Allocable Income generally comprises net income excluding net unrealized gains and losses on equity investments and net unrealized gains and losses on non-trading financial instruments accounted for at fair value, income from consolidated entities other than AMC, and expenses reported in net income related to prior year designations.

Romania : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
66.5%
Financial reporting and auditing requirements in Romania are currently in transition, from compliance with national standards, to compliance with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. Romania's legal framework seeks to attain maximum compliance with the EU Fourth and Seventh Directives, and the EU regulation on the use of IAS, as well as to create an environment for gradual implementation of IAS for both the legal entity and the consolidated financial statements by 2005. In practice however, the imposition of complex IAS has been delayed, and currently, compliance is not effectively enforced. Likewise, Romania seeks to attain compliance with the EU Eighth directive and ISA; however, serious practical problems exist due to the current out-dated translation of ISA. This report builds on recent international experience in developed economies, and accession countries, as well as on expected amendments to EU directives, and recommends that the current self-regulation of the audit profession should be reviewed...

Moldova : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
56.44%
Financial reporting and auditing practices in Moldova's corporate sector are currently in a period of transition from providing for tax calculation and statistical needs to convergence with International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). This report draws upon recent international experience in developed economies and EU accession countries as well as expected amendments to EU Directives. The review found that, except in the banking sector, the current level of compliance with financial reporting obligations is inadequate, and that the quality of the financial reporting is low. In that context, the report recommends the following actions: (i) the capacity of regulatory agencies for enforcing accounting standards and financial reporting requirements to all entities of public interest - including large state-owned enterprises - should be increased; (ii) a public registry should be set-up for all public-interest companies to file their financial statements; and (iii) an independent oversight board of auditors should be established under the soon-to-be-issued new Audit Law...

Republic of Chile : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
66.36%
Chile's macroeconomic policies and strong fundamentals have, to a large extent, insulated it from regional crises, and have allowed continued growth in recent years, albeit at lower rates than in the mid-1990s. Economic performance continues to outpace that of the rest of the Region, and in per capita terms, GDP growth has averaged 4 percent per year since 1990, versus one percent for the Latin America and the Caribbean (LAC) region during the same period. This performance is sustained by sound policies and an ambitious structural reform agenda. The abundant trust in government in Chile today, can be attributed, in part, to two elements of transparency: its fiscal reporting, and the incontestable review by a competent, independent authority - the CGR (Controller General of the Republic). Furthermore, Chile has effectively centralized policies and procedures to support aggregate fiscal discipline, yet, its public financial management is characterized by a unique blend of strengths and weakness. Chile is well into the second generation of public sector reforms. Notwithstanding the favorable status of financial management, to advance with modernization in terms of fiscal transparency, several issues have to be addressed. For Chile to emerge at the forefront of public sector management...

Accounting for Growth in Latin America and the Caribbean : Improving Corporate Financial Reporting to Support Regional Economic Development

Fortin, Henri; Hirata Barros, Ana Cristina; Cutler, Kit
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research
EN_US
Relevância na Pesquisa
56.45%
In the Latin America and Caribbean (LAC) region, as in the rest of the world, reliable financial information is the cornerstone of a robust market economy and efficient public sector. This book presents both an analysis of the broader trends derived from the individual country-level studies produced under the Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) program and a synthesis of lessons learned from the Bank's experiences working with policy makers and other stakeholders to implement the ROSC A&A recommendations. This first chapter introduces the book by showing how sound A&A practices in the private and public sectors contribute to LAC development agenda, and by describing the regional economic context. It then presents three case studies of successful financial reporting and auditing reforms within LAC, showing how these reforms have benefited the countries. It describes drivers of reform that have led some countries to adopt global standards of good A&A practice and others to take a more conservative, wait and see approach. Finally, the chapter describes the objectives and methodology of this study, and the structure of the book.

Determinantes da defasagem na divulgação das demonstrações contábeis das companhias abertas brasileiras; Determinants of disclosure timing for financial statements of Brazilian public companies

Kirch, Guilherme; Lima, João Batista Nast de; Terra, Paulo Renato Soares
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf; application/pdf
Publicado em 01/12/2012 POR; ENG
Relevância na Pesquisa
66.39%
Este trabalho investiga os fatores determinantes da defasagem na divulgação das demonstrações contábeis, trimestrais e anuais, das companhias brasileiras cujas ações compuseram o Índice da Bolsa de Valores de São Paulo (IBOVESPA) no período 1997/1-2009/2. Os fatores determinantes foram agrupados em quatro dimensões: complexidade das operações, características de governança corporativa, nível de assimetria informacional, e custos proprietários e conteúdo dos demonstrativos. Com uma amostra final de 83 companhias (1585 observações), foram examinados, por meio de métodos de dados em painel, os efeitos de 13 variáveis explicativas, tais como alavancagem de controle, tamanho da companhia, nível de governança corporativa, propriedade institucional, consolidação das demonstrações, volatilidade e prejuízo, sobre a defasagem na divulgação das demonstrações contábeis. Os principais resultados encontrados sugerem que a divulgação de demonstrativos consolidados e/ou que reportam prejuízos impacta positivamente a defasagem esperada, corroborando as hipóteses de que a maior complexidade das operações e o conteúdo dos demonstrativos (nesse caso, "más notícias") afetam positivamente a defasagem na divulgação. A variável alavancagem de controle...

Demonstrações consolidadas pró-forma: importância avaliada em um caso real

Machado, Itamar Miranda; Santos, Ariovaldo dos
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 01/04/2004 POR
Relevância na Pesquisa
56.66%
Este estudo aborda a consolidação das demonstrações contábeis quando ocorre aquisição do controle de empresas, enfatizando a questão da comparabilidade das demonstrações entre o período da aquisição, o anterior e o posterior a ele. Quando uma sociedade é inserida, pela primeira vez, no consolidado da adquirente, este fato pode gerar uma perda de comparabilidade, pois, no ano de aquisição do controle, o balanço patrimonial é consolidado integralmente, mas a demonstração do resultado é consolidada apenas a partir da data da compra. Portanto, pode haver um prejuízo à análise comparativa, pois, no ano anterior, não houve consolidação, uma vez que a controlada não fazia parte do grupo econômico da adquirente e, no ano posterior à aquisição, consolidam-se os doze meses das contas de resultado. O estudo tem como objetivo apresentar uma alternativa para o resgate da comparabilidade entre as demonstrações consolidadas em períodos em que haja aquisição de controle de empresas ou reestruturação societária.Tal comparabilidade pode ser conseguida através de demonstrações consolidadas pró-forma. Complementando o estudo, apresenta-se pesquisa realizada junto a profissionais ligados aos mercados financeiro e de capitais...