In accounting, some basic concepts such as assets, liabilities and capital are used, these same concepts are handled in the accounting system ASPEL COI; In which the concepts accrued accounts and detail accounts are also ...

Judicial expertise is one of the ramifications of accounting that has been growing assiduously. This demand originates in the judiciary, when the judge determines the expert's performance by a professional expert in the ...

This paper is about the institute of civil liability. Specifically on the form of liability of the accounting professional as a liberal professional. In this perspective, many are the challenges faced, in view of the lack ...

O presente trabalho analisa qualitativamente a classificação de passivos contingentes judiciais através do desvio-padrão da variação percentual dos preços das ações de companhias com capital aberto no mercado de capitais ...