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The relationship between financial reporting on impairment of assets' value and accounting
(Universidad del Zulia, 2020)
Impairment – o teste de recuperabilidade aplicado aos bens do ativo imobilizado
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2011-07-14)
Every economic crisis becomes even more evident the interdependence between countries, underscoring the need for a unified accounting language worldwide, to thereby allow the interpretation of financial statements in various ...
Teste de recuperabilidade em uma empresa de produção e comercialização de refrigerantes
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2012-12-25)
The Brazilian accounting is initiating the process of convergence of international accounting standards (IFRS) issued by the International Accounting Standards Board (IASB) in conjunction with the Accounting Pronouncements ...
DISCOUNT FACTOR, FUTURE FLOWS AND DETERIORATION OF TANGIBLE AND INTANGIBLE ASSETSFACTOR DE DESCUENTO, FLUJOS FUTUROS Y DETERIORO DE ACTIVOS TANGIBLES E INTANGIBLES
(Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables, 2016)
Accession from accounting offices at São Paulo about rules for controlling fixed assetsIntegración de las normas para el control de activos fijos en los estudios contables de São PauloAderência dos escritórios contábeis do município de São Paulo às normas sobre controle de bens do ativo imobilizado
(Pontificia Universidad Católica del Perú, 2014)
Perda por impairment de ativos e o valor de mercado de empresas brasileiras de capital aberto
(Universidade do Vale do Rio dos Sinos, 2017-05-29)
The present study aimed to investigate the determinants of asset impairment loss, the Brazilian companies listed on the BM&FBOVESPA, in the period from 2010 to 2014. Its importance is given from the law No. 11,638/09 that ...
Perda por impairment de ativos e o valor de mercado de empresas brasileiras de capital aberto
(Universidade do Vale do Rio dos Sinos, 2017-05-29)
The present study aimed to investigate the determinants of asset impairment loss, the Brazilian companies listed on the BM&FBOVESPA, in the period from 2010 to 2014. Its importance is given from the law No. 11,638/09 that ...
O impairment no setor de telecomunicações brasileiro: uma análise do nível de evidenciaçãoImpairment in the brazilian telecommunications sector: a analysis of level of evidentiation
(Universidade Federal de UberlândiaBrasilCiências Contábeis, 2018)