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Master's Dissertation
DOI
10.11606/D.12.2000.tde-08032004-163756
Document
Author
Full name
Silvio Hiroshi Nakao
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2000
Supervisor
Committee
Santos, Ariovaldo dos (President)
Lisboa, Lazaro Placido
Szuster, Natan
Title in Portuguese
Teoria e normas contábeis de operações em descontinuidade: um estudo de caso.
Keywords in Portuguese
contabilidade internacional
contabilidade societária
teoria da contabilidade
Abstract in Portuguese
Este trabalho procura investigar as bases teóricas e normativas para o reconhecimento contábil das operações em descontinuidade, que são partes representativas de um negócio que estão sendo vendidas, transferidas ou abandonadas. O objetivo é verificar se o reconhecimento e a evidenciação contribuem para o aumento da capacidade do usuário em realizar projeções acerca do desempenho futuro da empresa. A teoria da contabilidade traz uma série de parâmetros em termos de reconhecimento, mensuração e evidenciação dessas operações, que pode ser utilizada na elaboração de normas contábeis. Dois conjuntos de normas foram analisados: as norte-americanas e as internacionais do IASC. Um estudo comparativo foi realizado, seguido da elaboração de um estudo de caso prático em que se observam as conseqüências da não existência de normas no Brasil e como a informação poderia ser apresentada segundo as regras norte-americanas e do IASC.
Title in English
Discontinuing operations accounting theory and normatization: a case study.
Keywords in English
accounting theory
financial accounting
international accounting
Abstract in English
This work tries to investigate the theoretical and normative bases for accounting recognition of discontinuing operations, which are representative parts of a business being sold, spun-off or abandoned. The objective is to verify if recognition and disclosure contribute to the increase of the user's capacity in accomplishing projections concerning the future performance of the company. Accounting theory brings a series of parameters in recognition, measurement and disclosure terms, which can be used in the elaboration of accounting standards. Two groups of standards were analyzed: the US-GAAP and the international standards of IASC. A comparative study was accomplished, followed by the elaboration of a practical study case in that are observed the consequences of no existence of rules in Brazil and how the information could be presented according to US-GAAP and of IASC.
 
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Publishing Date
2004-03-12
 
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