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NORMAS INTERNACIONAIS DE CONTABILIDADE:
Revista Conhecimento Contábil, 2023O objetivo dessa pesquisa foi analisar a percepção dos acadêmicos de ciências contábeis da Universidade do Estado do Rio Grande do Norte (UERN) Campus Central, quanto à aplicação das normas internacionais nas empresas brasileiras. Quanto aos procedimentos metodológicos, utilizou-se uma pesquisa descritiva, com abordagem quantitativa, tendo por universo
Eraldo Soares Alves Junior +4 more
openaire +1 more source
ADOÇÃO ÀS NORMAS INTERNACIONAIS DE CONTABILIDADE: UMA PERSPECTIVA TEÓRICA SOBRE A ÁUSTRIA
Anais do III Congresso Interinstitucional de Contabilidade e ControladoriaFelipe Saraiva de Oliveira +2 more
exaly +2 more sources
2016
Abstract Purpose: The purpose of this paper is to verify the influence of the convergence process to International Financial Reporting Standards on the voluntary disclosure of listed Brazilian companies. Design/methodology/approach: A voluntary disclosure metric was designed and collected from a random sample of 66 companies registered as active in BM ...
Consoni, Silvia +1 more
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Abstract Purpose: The purpose of this paper is to verify the influence of the convergence process to International Financial Reporting Standards on the voluntary disclosure of listed Brazilian companies. Design/methodology/approach: A voluntary disclosure metric was designed and collected from a random sample of 66 companies registered as active in BM ...
Consoni, Silvia +1 more
openaire +1 more source
Normas Internacionais de Contabilidade e o impacto no futuro da profissão contábil
CAFI - Contabilidade Atuária Finanças & Informação, 2022Zilton Bartolomeu Martins
exaly
Determinantes da adoção das normas internacionais de contabilidade (IPSAS) do sector público
The adoption of the International Public Sector Accounting Standards (IPSAS) is a decision made by each country, and although there is a trend towards adherence to these standards, the literature still lacks research into the causes of this decision. With this in mind, this dissertation investigated the IPSAS adoption status of one hundred and thirty ...openaire +1 more source
As Normas Internacionais de Contabilidade - IFRS: Adoção no Brasil
Journal on Innovation and Sustainability, 2016exaly