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Doctoral Thesis
DOI
https://doi.org/10.11606/T.12.1993.tde-05112021-104533
Document
Author
Full name
Ariovaldo dos Santos
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 1993
Supervisor
Committee
Martins, Eliseu (President)
Iudicibus, Sergio de
Kanitz, Stephen Charles
Rodrigues, Indiana Pinheiro Fonseca
Szuster, Natan
Title in Portuguese
Alguns efeitos da utilização de índices inadequados na correção das balanças de empresas estrangeiras no Brasil
Keywords in Portuguese
Balanço contábil
Contabilidade
Abstract in Portuguese
O trabalho procura dar uma visão de como e de quais formas os capitais estrangeiros chegaram ao nosso país. Estuda o comportamento de alguns dos índices que medem a variação do poder de compra de nossa moeda e algumas de suas consequências. Elabora diversos exemplos numéricos para demonstrar os efeitos que as defasagens de índices podem procurar nos resultados e demonstrações contábeis. Procura avaliar os reflexos das defasagens de índices e do não reconhecimento da inflação externa nos balanços das empresas estrangeiras. Elabora uma proposta que atualiza os capitais estrangeiros investidos no Brasil.
Title in English
Some effects of using inappropriate indexes to correct the balances of foreign companies in Brazil
Keywords in English
Accounting
Balance Sheet
Abstract in English
The present research had as its starting point the study of the effects stemming from the use of inadequate coefficients for the monetary restatement of the financial statements of foreign companies that operate in Brazil. Simulations were initially made based upon several different situations of financial condition and asset/liability structures. Such simulations demonstrated that in the médium and long terms the use of inadequate coefficients for indexation of financial statements generates ficticious income being reported, with undue income tax and dividends being paid. In certain specific cases of financial condition, such consequences may also be verified in the short term.
 
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Publishing Date
2022-02-16
 
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