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US GAAP x normas brasileiras: mensuração do impacto das diferenças de normas no lucro duplamente reportado pelas empresas brasileiras emissoras de ADRS na NYSE
(Universidade Presbiteriana Mackenzie, 2011-02-01)
The lack of a single set of accounting rules valid for all countries can lead to conflicting results. For example, among the Brazilian issuers of ADRs (American Depositary Receipts) on the NYSE (New York Stock Exchange), ...
US GAAP x normas brasileiras: mensuração do impacto das diferenças de normas no lucro duplamente reportado pelas empresas brasileiras emissoras de ADRS na NYSE
(Universidade Presbiteriana Mackenzie, 2011)
A falta de um conjunto único de normas contábeis válido para todos os países pode conduzir a resultados conflitantes. Por exemplo, entre as emissoras brasileiras de ADRs (American Depositary Receipts) na NYSE (New York ...
The Impact Of Iraqi Local Accounting Standards On Earnings Management
(Universidad del Zulia, 2019)
Convergencia entre las normas internacionales de información financiera (NIIF) y los principios de contabilidad generalmente aceptados de los EEUU (US GAAP)
(Instituto Tecnológico de Costa Rica., 2006)
El tema de investigación es: “Convergencia entre las Normas Internacionales de Información Financiera (NIIF) y los Principios de Contabilidad Generalmente Aceptados en los Estados Unidos de América (US GAAP)”. El objetivo ...
Omisión de principios de contabilidad generalmente aceptados en Colombia dentro de la normatividad fiscal colombiana
(Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible - FEEDS. Contaduría Pública, 2016)
O ágio e a Lei 12.793: a independência entre as partes e o valor justo dos ativos
(2014-05)
This paper analyzes three major changes to goodwill in Brazilian law due to Brazilian Federal Law nº 12,973, 2014. This work studies, in particular: (i) the change in accounting of goodwill; (ii) the requirement for ...
Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
(Universidad ESAN. ESAN EdicionesPE, 2013-06-30)
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put ...
Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
(Universidad ESAN. ESAN EdicionesPE, 2013-06-30)
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put ...