The convergence process of national accounting practices into international standards requires significant changes on accounting regulation. Brazil has many examples of that: the creation of the Brazilian Accounting Standards ...

The new world order through the convergence of International Accounting Standards Applied to the Public Sector (IPSAS - International Public Sector Accouting Standards), made the Brazilian public accounting seek to meet ...

In Brazil, the government accounting whenever dealing with the principles which rule the way how the acts practiced by the Public Administration are demonstrated, has its fundamentals based in the legislation. Internationally, ...

Internal control is a management tool that aims to identify failures, the ability to correct them and generate reliable information. Its performance consists of implementing measures to protect assets, provide them with ...

Within the academic environment, there is always a hot topic on the distance between theory learned in the classroom, and practice in the exercise of accounting profession. Once the market is becoming more and more ...

This work had for purpose to carry out the study on integral adoption, by the public beings, of the Basic Principles of Accounting, the Subsystem of Costs and the new Accounting Demonstrations demanded by the Brazilian ...

The objective of this study aims to identify whether internal controls financial (accounts receivable and accounts payable) of two group companies Valmir Homes are being performed as recommended by the literature. The ...

The internal audit becomes each day a tool of greater importance for companies. The Integrated accountancy ensures to their departments, by its secure work, that the internal reports of control show precisely what the ...