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Mémoire de Maîtrise
DOI
https://doi.org/10.11606/D.12.1999.tde-24092007-125157
Document
Auteur
Nom complet
Zaina Said El Hajj
Adresse Mail
Unité de l'USP
Domain de Connaissance
Date de Soutenance
Editeur
São Paulo, 1999
Directeur
Jury
Martins, Eliseu (Président)
Lisboa, Lazaro Placido
Szuster, Natan
Titre en portugais
Business combination e consolidação: uma abordagem comparativa entre as normas dos US-GAAP, IASC e Brasil
Mots-clés en portugais
Balanço
Contabilidade internacional
Empresas - Consolidação e fusão
Investimentos
Resumé en portugais
Este estudo apresenta uma abordagem comparativa entre as normas contábeis dos US-GAAP, IASC e Brasil para as operações de business combination e para a consolidação das demonstrações contábeis. Define-se business combination de acordo com os conceitos contidos nos US-GAAP, IASC e nos pronunciamentos brasileiros para em seguida apresentar a definição adotada neste estudo. Precedendo a metodologia desta pesquisa, este estudo apresenta algumas estatísticas das operações de business combination e as abordagens das principais dificuldades relacionadas ao tema, assim como se levanta a questão nevrálgica para o estudo. Nos capítulos denominados US-GAAP, IASC e Brasil são tratadas as principais normas contábeis emitidas, destacando-se as definições, o tratamento contábil, métodos de avaliação, consolidação e evidenciações exigidas. Em seguida são esclarecidas na análise comparativa algumas das principais similaridades e diferenças abordadas nos capítulos anteriores. O estudo inclui uma análise dos mais significativos procedimentos de consolidação e apresenta exemplos relativos a cada entidade analisada. Finalmente, as conclusões realizadas na referida análise.
Titre en anglais
Business combination and consolidation: a comparative analysis among the US-GAAP, IASC and Brazilian accouting pronoucements
Mots-clés en anglais
Balance sheet
Enterprises - Fusion and consolidation
International accounting
Investments
Resumé en anglais
This study presents a comparative analysis among the US-GAAP, IASC and Brazilian accounting pronoucements for the transactions of business combination and for the consolidation of financial statements. It reviews the definition of business combination according to the concepts of US-GAAP, IASC and Brazilian pronouncements and, subsequently, the definition used in this study. Preceding the methodology of this research, this study offers some statistics of the transactions of business combination and gives a survey of how the main difficulties related to this subject were approached, as well as a determination of the most important issue of this study. In the chapters named US-GAAP, IASC and Brazil, the main rules of accountancy are trated, highlighting the definitions, accounting treatment, methods of evaluation, consolidation and disclosure. Moreover, in the comparative analysis, some of the main similarities and differences are cleared up that were shown in the previous chapters. This study includes an analysis of the most significant procedures for consolidation, as well as some examples related to each of the institutions that were focused on. Finally, the conclusions that were made on the basis of analysis are discussed.
 
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Date de Publication
2007-09-25
 
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