A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor
Tourism & Management Studies, 2015 A contabilização dos ativos por impostos diferidos é diferente, consoante se usem as normas do International Accounting Standards Board (IASB) ou as do Financial Accounting Standards Board (FASB), apesar das diversas tentativas de convergência. Assim,
Patrícia A. Marrinhas da Costa +1 more
doaj +1 more source
New approaches to the operative leasing accounting
Agricultural Economics (AGRICECON), 2010 : In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Standards for reporting.
Patrik SVOBODA
doaj +1 more source
Did the Accounting for Goodwill Create a Bubble?
The Indonesian Journal of Accounting Research, 2021 This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years.
Bingyi Chen +2 more
doaj +1 more source
Measuring Operations: An Analysis of the Financial Statements of U.S. Private Colleges and Universities [PDF]
, 2003 As events in the business sector have highlighted, companies can play by the rules and yet produce misleading financial statements. This study examines the nongovernmental organizations that provide a substantial portion of higher education in the United
Elizabeth K. Keating +3 more
core +1 more source
Evaluation of Physic-chemical Parameters of Water Quality on Agricultural Fields of Western Bahia
Orbital: The Electronic Journal of Chemistry, 2017 For the diagnosis of the quality of water it is necessary to execute a set of analyzes (physical and chemical) of the body of water that will provide information that integrate biotic and abiotic factors that govern the functioning of the ecosystem.
Enoc Lima do Rego +5 more
doaj +1 more source
Accounting for Leases and the Failure of Convergence [PDF]
Athens Journal of Business & Economics, 2018 The Financial Accounting Standards Board (FASB) in the U.S. and the International Financial Reporting Standards(IASB) commenced a work programme towards convergence and the leasing project was added to their agenda in July 2006.
Roger Hussey
doaj +1 more source
A atividade de ensino na formação tecnológica: processo de formação de professores e alunos
Dialogia, 2010 Discute-se, por meio deste artigo, o papel desempenhado pelos professores e alunos na formação tecnológica e o seu impacto na constituição de um processo pedagógico virtual. Com base em autores como Oliveira (2009), Freire (2008), Kenski (2003) e Valente
Wellington de Oliveira
doaj +1 more source
US GAAP en convergentie met IFRS. Een overzicht van ontwikkelingen sinds Enron en Norwalk. [PDF]
MAB, 2014 In dit artikel worden de ontwikkelingen binnen US GAAP beschreven sinds het Enron-schandaal en de Norwalk-overeenkomst tussen de Amerikaanse Financial Accounting Standards Board (FASB) en de International Accounting Standards Board (IASB).
Ralph ter Hoeven
doaj +3 more sources
Preservação patrimonial em áreas de urbanização dispersa (Teixeira de Freitas, Bahia, Brasil)
Patryter, 2022 A integração de práticas preservacionistas às políticas de desenvolvimento local constitui um grande desafio ao planejamento urbano, sobretudo em cidades médias e pequenas.
Sthéphi Lubki Wagmacker +1 more
doaj +1 more source
Comidas e cozinha na cultura sertaneja: passado e presente no interior da Bahia
Fronteiras, 2019 O presente artigo busca analisar as comidas e cozinha sertaneja da Bahia condicionadas as condições climáticas ao longo do tempo. O estudo revela os valores do sertão baiano, mostrando as particularidades culturais e o que é produzido regionalmente, como
Raimundo Pinheiro Venâncio Filho
doaj +1 more source