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Dissertations / Theses on the topic 'Business enterprises ??? Accounting ??? Brazil'

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Published: 4 June 2021

Last updated: 1 February 2022

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1

BESSA, Robson Martins. "Revenue from contracts with customers estudo explorat??rio acerca dos desafios de implanta????o do IFRS 15 em uma empresa brasileira do setor qu??mico." FECAP, 2017. http://tede.fecap.br:8080/jspui/handle/jspui/770.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-05-25T14:06:10Z No. of bitstreams: 2 ROBSON MARTINS BESSA.pdf: 2509113 bytes, checksum: 3396c1d8382e5c3b9d995543637c2e6f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Made available in DSpace on 2018-05-25T14:06:10Z (GMT). No. of bitstreams: 2 ROBSON MARTINS BESSA.pdf: 2509113 bytes, checksum: 3396c1d8382e5c3b9d995543637c2e6f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-04<br>Several are the standards that deal with revenues in internation

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2

Hajj, Zaina Said El. "Business combination e consolidação: uma abordagem comparativa entre as normas dos US-GAAP, IASC e Brasil." Universidade de São Paulo, 1999. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-24092007-125157/.

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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 nevrál

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3

Cunha, Regis Cesar. "Fatores determinantes do n??vel de disclosure das empresas de energia el??trica brasileiras : um estudo com dados em painel." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2010. http://132.0.0.61:8080/tede/handle/tede/468.

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Made available in DSpace on 2015-12-03T18:35:14Z (GMT). No. of bitstreams: 1 Regis_Cesar_Cunha.pdf: 481756 bytes, checksum: 73c17b435048372f6cb838b14f4296e1 (MD5) Previous issue date: 2010-05-24<br>This study has aimed to evaluate the reasons that have lead to the disclosure of information by Brazilian electric power companies. For this purpose, we have used the studies of Verrecchia (2001), Dye (2001), Healy and Papely (2001), and Core (2001) to form the basis of the theoretical framework. Thus, we developed seven hypotheses related to the level of disclosure and business characteristics of

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4

Xavier, Sergio Luis Guerra. "Credit market imperfections in Brazil." Diss., Restricted to subscribing institutions, 2008. http://proquest.umi.com/pqdweb?did=1579961601&sid=1&Fmt=2&clientId=48051&RQT=309&VName=PQD.

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5

Wu, Zhijuan. "The influence of accounting standards and ownership on conditional conservatism : evidence from Chinese listed firms." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=225342.

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6

Maduekwe, Chidinma Caroline. "The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2066.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.<br>This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing tools, which are considered critical for the survival of these entities. Specifically, the study aimed to determine the types of MATs used by SMEs; the purpose for which MATs are used by SMEs; the perception of SMEs regarding the effectiveness of these tools and the possible fac

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7

Mbumbo, Ernest Pierre Tsague. "Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2065.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.<br>Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business deci

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8

Baker, Raymond Reed. "Internal control effectiveness and the associated characteristics ofU.S. listed Chinese firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B47869434.

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A recent and rapid increase in U.S. listed Chinese firms has occurred since the 1990’s, with at least 495 firms attempting to raise capital on U.S. listing boards. This means of fundraising has allowed investors to participate in the opportunities provided by China’s growth, while enjoying the perceived benefits of the U.S. regulatory oversight. One such regulatory requirement is compliance with the provisions of the Sarbanes Oxley Act of 2002, which is largely focused on the internal controls of publically listed firms. This study examines the internal control effectiveness and associat

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9

Zalata, Alan. "Managing earnings using classification shifting : an analysis of UK corporate behaviour." Thesis, University of Aberdeen, 2013. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=201739.

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This thesis examines whether UK companies engage in classification shifting after the introduction of IFRS in 2005. While IFRS was issued to improve the quality of accounting practices and provides users with more useful and valuerelevant information, non-recurring items disclosures is less regulated under IFRS than under UK GAAP. Therefore, firms may have more opportunity to exercise their discretion on the classification of items within the income statement. Previous studies showed weak evidence of misclassification of recurring items within the income statements in the UK prior to the intro

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10

Wang, Xin. "Implementing capital budgeting for the multinational corporation." Thesis, Nelson Mandela Metropolitan University, 2010. http://hdl.handle.net/10948/1304.

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There are many reasons to believe that budgeting lies at the heart of business management. Gray et al (2001:324) states that ―budgetary planning and control is the most visible use of accounting information in the management control process. By setting standards of performance and providing feedback by means of variance reports, the accountant supplies much of the fundamental information required for overall planning and control. However, Gray et al (2001:324) point out that capital budgeting decision is limited by the intricacies of the international business environment, which is characteriz

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11

Li, Zheng-ming. "Political costs and accrual adjustments." Thesis, Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2057714X.

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12

Ahmed, Jamaluddin. "Aspects of influence over accounting and accounting for currency devaluation : a study of foreign currency loan user enterprises of Bangladesh." Thesis, Cardiff University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326361.

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13

Koerniadi, Hardjo. "Accruals signalling or misleading? Evidence from New Zealand : this thesis is being submitted to Auckland University of Technology in fulfilment of the degree of Doctor of Philosophy, 2007." Click here to access this resource online, 2007. http://repositoryaut.lconz.ac.nz/theses/1410/.

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14

Vellem, Masixole. "A profile of selected enterprises and their adopted cost allocation systems in Nelson Mandela Bay." Thesis, Nelson Mandela University, 2017. http://hdl.handle.net/10948/13568.

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Activity-based costing is a cost allocation method which appears to have many benefits when compared to traditional costing systems. However, there is limited academic research demonstrating this superiority. There is thus a need to investigate and profile the characteristics of selected enterprises and their adopted cost allocation systems. The main objective of this study was to profile and compare the characteristics of companies in Nelson Mandela Bay that use the activity-based costing system, versus those using traditional costing methods. The research methodology used for this research s

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15

Selvaratnam, Ratnajothy Maharajendra. "Accounting numbers and the perceived risk class of Hong Kong companies /." Hong Kong : University of Hong Kong, 1996. http://sunzi.lib.hku.hk/hkuto/record.jsp?B16573122.

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16

Selvaratnam, Ratnajothy Maharajendra. "Accounting numbers and the perceived risk class of Hong Kongcompanies." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1996. http://hub.hku.hk/bib/B3123527X.

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17

Sefiane, Slimane. "The use of accounting data in short-run decision-making within Algerian manufacturing public enterprises." Thesis, University of East Anglia, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.317593.

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18

Wang, Dechun. "Founding family ownership and accounting earnings of quality /." free to MU campus, to others for purchase, 2004. http://wwwlib.umi.com/cr/mo/fullcit?p3144465.

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19

Moodley, Dennis. "Analysis & reform a review of section HK11 of the Income Tax Act 2004 and its effectiveness : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008." Abstract Full dissertation, 2008.

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20

De, Negri Fernanda. "Desempenho comercial das empresas estrangeiras no Brasil na década de 90." Rio de Janeiro : BNDES, 2004. http://catalog.hathitrust.org/api/volumes/oclc/123092779.html.

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21

Emenyonu, Emmanuel Ndubuisi Okechukwu. "International accounting harmonisation in developed stock market countries an empirical comparative study of measurement and associated disclosure practices in France, Germany, Japan, United Kingdom, and the United States of America /." Thesis, Connect to e-thesis, 1993. http://theses.gla.ac.uk/798/.

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Thesis (Ph.D.) - University of Glasgow, 1993.<br>Ph.D. thesis submitted to the Faculty of Law and Financial Studies, Department of Accounting and Finance, University of Glasgow, 1993. Includes bibliographical references. Print version also available.

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22

Xiang, Xi. "The market reform of non-tradable shares, firm performance, and accounting conservatism in China." HKBU Institutional Repository, 2009. http://repository.hkbu.edu.hk/etd_ra/1068.

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23

Barut, Meropy. "Triple bottom line reporting a study of diversity and application by Australian companies /." Australasian Digital Thesis Program, 2007. http://adt.lib.swin.edu.au/public/adt-VSWT20071005.113714/index.html.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2007.<br>Submitted for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2007. Typescript. Bibliography: p. 302-340.

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24

Newson, Marc John. "An exploration of the association between global expectations regarding corporate behaviour and corporate social disclosure practices of multinational organisations from culturally diverse countries." n.p, 2001. http://ethos.bl.uk/.

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25

Kroukamp, Susan. "Possible tax treatments of the transfer of accounting provisions during he sale of a business and subsequent tax considerations /." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3336.

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Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006.<br>The potential buyer of a business evaluates the attractiveness of the transaction by considering the financial status of the business being sold. In determining the financial status of a business it is more important to determine the nature of the assets and liabilities recorded on the balance sheet rather than the mere existence thereof. Included in the liabilities are accounting provisions recorded in terms of the Generally Accepted Accounting Practice (GAAP) to reflect a fair representation of the financial status. Alth

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26

Mwanza, Phales Mbewe. "Utilisation of budgets by small and medium enterprises in the manufacturing industry in the Cape Metropole." Thesis, Cape Peninsula University of Technology, 2017. http://hdl.handle.net/20.500.11838/2684.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2017.<br>Background: Research has shown that a high percentage of SMMEs in South Africa are not sustainable, most of them failing in their infancy stage. In order to make sound decisions and achieve desirable results, owners/managers need to make use of budgets in managing their businesses. Utilisation of budgets is the core of financial planning and decision-making in manufacturing enterprises. Lack of utilisation of budgets in managing businesses can lead to business failure. There is need to conduct a

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27

Ching, Chi Heng. "The impact of the new accounting standards for business enterprises (ASBE) on financial results of Mainland Chinese listed companies." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b1950287.

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28

Kibangou, Sandrine Reine. "The use of management accounting tools to improve the business performance of small and medium manufacturing enterprises in Cape Town." Thesis, Cape Peninsula University of Technology, 2019. http://hdl.handle.net/20.500.11838/3010.

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Thesis (Master of Management Accounting)--Cape Peninsula University of Technology, 2019<br>This study investigates the extent to which manufacturing small and medium enterprises use management accounting tools (MATs) to improve their business performance. The study was based on two MATs, namely budgeting tools and the strategic management tool (SMT), such as the balanced scorecard (BSC), which are considered critical for the sustainability of SMEs. The study was positioned within a quantitative research approach and data was collected from 82 respondents by means of a questionnaire consisting

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29

Thomson, Sarah Jane. "The role of leasing in UK corporate financing decisions, accounting treatment and market impact." Thesis, University of Stirling, 2003. http://hdl.handle.net/1893/2401.

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Leasing provides a significant source of finance across UK firms. Historically, its use has been attributed to favourable tax treatment and 'off-balance sheet' accounting, both of which have been eroded over time. The present day determinants of leasing have received limited investigation, and prior research has focused on the use of finance leases in isolation from overall corporate financing decisions. This seems inappropriate given the predominant and prolific use of operating leases (Beattie, Edwards and Goodacre, 1998), and evidence to suggest that lease and debt finance appear to be at l

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30

England, David, and Elin Mikaelsson. "Effects of inflation adjustments on IFRS Financial Reporting in Brazil : -A comparative study of nine companies for the accounting years of 2015 and 2016." Thesis, Södertörns högskola, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-36471.

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International accounting principles are generally based on historical cost accounting which, according to Munteanu and Zuca, is the best suited accounting method due to its conforming character of clarity and reliability. Large relative price changes and high inflation makes historical cost accounting less relevant and comparable as money loses its purchasing power. The IASB have therefore established IAS 29 – Financial Reporting in Hyperinflationary Economies to tackle the accounting problems that occur during high inflation. IAS 29 states that a company’s financial statements shall be expres

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Lignier, Philip Andre Cyberspace Law &amp Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.

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This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide t

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Elsayed-Ahmed, Sameh M. (Sameh Metwally). "An Empirical Examination of the Effects of FASB Statement No. 52 on Security Returns and Reported Earnings of U.S.-Based Multinational Corporations." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331437/.

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Prior to the issuance of Financial Accounting Standards Board Statement No. 8 (SFAS No. 8), there was a marked inconsistency in the area of accounting for foreign currency translation. Though designed to make the diverse accounting practices of multinational corporations (MNCs) more compatible, SFAS No. 8 was the subject of a great deal of criticism, eventually leading to the issuance of Financial Accounting Standards Board Statement No. 52 (SFAS No. 52). SFAS No. 52 differs from SFAS No. 8 on objectives and method of translation, and on accounting treatments of translation adjustments. This d

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Coetzee, D. B. (Dirk Badenhorst). "Die ontleding van 39 maatskappye se kontantvloei situasie oor tyd met behulp van kontantvloeistate." Thesis, Stellenbosch : Stellenbosch University, 1997. http://hdl.handle.net/10019.1/55491.

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Thesis (MBA)--Stellenbosch University, 1997.<br>ENGLISH ABSTRACT: In this study it is attempted to determine whether delisting of companies on the Johannesburg Stock Exchange is preceded by certain cash flow patterns. Information was collected by summarising the Source and Application of Funds statements and Cash Flow statements of companies into a spreadsheet model. The cash flows of companies were then presented graphically over time with the intent to derive possible patterns. It was also attempted to assess the impact of depreciation on the cash flow situation, as well as the possibl

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34

Ziemerink, Johanna Elizabeth Emmarentia. "Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink." Thesis, North-West University, 2008. http://hdl.handle.net/10394/2340.

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For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South Africa, is to find a solution for its huge unemployment problem, which is responsible for many of South Africa's other problems, like poverty, crime and brutality, which discourage global investment in South Africa. The development of small-, medium-, and microenterprises (SMMEs) is seen as an important i

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35

Nwagbo, Alfred. "Strategies to Minimize Profit Loss From Small Business Enterprise Credit Rejections." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5919.

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Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection invol

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36

Lin, Henghsiu. "Market valuation of the translation process under SFAS No. 52: Further evidence." Thesis, University of North Texas, 2000. https://digital.library.unt.edu/ark:/67531/metadc2519/.

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This research investigates the information content of the translation information resulting from exchange rate fluctuations. Two hypotheses are examined. The dollar movement hypotheses investigate whether there is a positive relationship between security valuation and the translation information and whether the market assigns different weights to translation gains and losses in both the depreciating and appreciating exchange rate environments. The geographic concentration hypothesis tests whether the market's response to the translation information is geographically sensitive. Prior researc

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Abdel-Qader, Waleed. "An evaluation of the International Auditing Standards and their application to the audit of listed corporations in Jordan /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030718.114033/index.html.

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Thesis (PhD) -- University of Western Sydney, 2001.<br>"This thesis is submitted in fulfillment of the requirements for the award of the degree of Doctor of Philosophy, School of Accounting, University of Western Sydney" Includes bibliographical references.

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38

Armstrong, Mark. "Pricing in multiproduct firms." Thesis, University of Oxford, 1993. http://ora.ox.ac.uk/objects/uuid:3af11153-479b-48b6-a8ea-3aa2318effb6.

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This thesis is a theoretical analysis of optimal pricing by firms when consumer demands are uncertain. The purpose is to extend the familiar literature on single-product nonlinear pricing in two directions: to cases where the firm is regulated and to the case where the firm produces several products. Chapter 1 embeds these problems into the general setting of models of asymmetric information and, as well as covering existing work on the pricing decisions of firms facing adverse selection, discusses other areas including repeated contracts, auctions, signalling and the uses of what is known as

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39

Cereola, Sandra. "The Performance Effects of Latent Factors on Assimilation of Commercial Open-Source ERP Software on Small-Medium Enterprises." VCU Scholars Compass, 2008. http://scholarscompass.vcu.edu/etd/1607.

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This study tests a theoretical model developed to investigate the impact of assimilation of commercial open source enterprise resource planning software (COSES) in small and medium sized enterprises (SMEs). Specifically, the model explains how the top management team’s (TMT’s) information technology (IT) knowledge and experience impact both assimilation and firm performance. The hypotheses were tested using survey data from SMEs that have implemented COSES. Results from structural equation modeling suggest that SMEs benefit, through higher levels of assimilation and performance, from adopting

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El-Refadi, Idris Abdulsalam. "Foreign Exchange Risk Management in U.S. Multinationals Under SFAS no. 52: Change in Management Decision Making in Response to Accounting Policy Change." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331685/.

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SFAS No. 52, Foreign Currency Translation, was issued in December, 1981, replacing SFAS No. 8, Accounting For the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. SFAS No. 52 has shifted the impact of translation gains and losses from the income statement to the balance sheet. It was expected that SFAS No. 52 would eliminate the incentive for multinationals to engage in various hedging activities to reduce the effect of the translation process in reported earnings. It was also expected that multinationals would change their foreign exchange risk managemen

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Eyck, Tobias Albert Ten. "A Cross-national Study of Attitudes and Group Labeling: Multinational Corporation (MNC) Workers in Canada, Brazil, and West Germany." PDXScholar, 1994. https://pdxscholar.library.pdx.edu/open_access_etds/4840.

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Many studies concerning multinational corporations {MNCs) are replete with theoretical models and case studies that treat MNCs as stand-alone entities. Very little time and effort is given to understanding the context in which MNCs operate. This context includes not only the fact that MNCs transcend national boundaries (political as well as geographical), but also the meaning of work and being part of a multinational work force for those employed within MNCs. This thesis is an effort to elucidate how the political/societal/cultural contexts of different host countries affect the attitudes of t

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Prescott, Semisi Manisela. "Pacific business sustainability in New Zealand a study of Tongan experiences : a thesis submitted to Auckland University of Technology in fulfilment of the requirements for the degree of Doctor of Philosophy (PhD), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/745.

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Pacific business sustainability in New Zealand is important for the economic and social wellbeing of the Pacific Island people who have chosen New Zealand as their home. As with many ethnic minorities businesses overseas, Pacific businesses struggle to survive in a foreign commercial environment that is often not aligned to the value systems and customs of their country of origin. This study seeks to determine the key financial and entrepreneurial drivers of business sustainability for Tongan businesses as a specific group within the Pacific Island business sector. The study takes an ethnic sp

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43

Karlsson, Johannes, and Mathias Nilsson. "An alternative approach to IPSAS consolidation : The case of Sweden." Thesis, Kristianstad University, School of Health and Society, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-6867.

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<p>The New Public Management (NPM) has made the public sector go through a period of privatization and externalization which has affected the method of accounting of municipalities, from cash to accrual accounting. The NPM has also resulted in a mix of private and public sector that makes the matter of consolidation of municipal groups complicated because of the municipalities’ use of public sector accounting and the municipal companies’ use of private sector accounting.</p><p> </p><p>In Sweden, the Swedish Council of Municipal Accounting (SCMA) has the task of producing recommendations concer

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44

GANGEMI, Nelson Luiz. "N??vel de ader??ncia das pr??ticas cont??beis dos passivos contingentes ao CPC 25: uma an??lise das empresas sucroalcooleiras do estado de S??o Paulo." FECAP, 2016. http://tede.fecap.br:8080/jspui/handle/jspui/714.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-11-01T17:55:21Z No. of bitstreams: 2 Nelson Luiz Gangemi.pdf: 820760 bytes, checksum: 094c106c319e8602a44b13f576b42f94 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Made available in DSpace on 2016-11-01T17:55:21Z (GMT). No. of bitstreams: 2 Nelson Luiz Gangemi.pdf: 820760 bytes, checksum: 094c106c319e8602a44b13f576b42f94 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-15<br>The adherence to the rules of recognition, measurement and disclosure of i

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Meloni, Samantha. "Avalia????o da subsidi??rias estrangeiras em empreendimentos multinacionais: um estudo de caso." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2006. http://132.0.0.61:8080/tede/handle/tede/629.

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Made available in DSpace on 2015-12-04T11:45:30Z (GMT). No. of bitstreams: 1 Samantha_Meloni.pdf: 921381 bytes, checksum: cff854c44bdaed4049f619c8d456f829 (MD5) Previous issue date: 2006-05-08<br>The increase of multinational companies has brought many challenges for the Accounting. For example, this type of enterprise - cross-border - demands over and over accounting information for the management decision, especially in the performance evaluation of the foreign subsidiaries. In order to analyze performance evaluation of their subsidiaries, headquarters, most of the time, define an accounti

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46

TAVARES, Amauri Laino. "Impacto das fus??es e aquisi????es na efici??ncia de institui????es financeiras banc??rias no Brasil." FECAP, 2014. http://tede.fecap.br:8080/jspui/handle/jspui/723.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-02-06T23:53:43Z No. of bitstreams: 2 Amauri_Laino_Tavares.pdf: 2637187 bytes, checksum: 52e1aa08ebb38c3a58184830dada23e5 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Made available in DSpace on 2017-02-06T23:53:43Z (GMT). No. of bitstreams: 2 Amauri_Laino_Tavares.pdf: 2637187 bytes, checksum: 52e1aa08ebb38c3a58184830dada23e5 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2014-02-27<br>The objective of this work is to compare the behavior of indicators of

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Staude, Daylan. "The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017544.

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The sale of an entity as a going concern has a number of tax consequences for both the purchaser and the seller. The tax deductibility of a contingent liability upon its transfer from the seller to the purchaser, where the selling price has been reduced by the value of the contingent liabilities transferred, remains uncertain following the decision in Ackermans Ltd v Commissioner for the South African Revenue Service. An expense is either deductible under a specific section of the Income Tax Act, 58 of 1962, or under the general expense provisions in terms of sections 11(a) and 23(g). The Act

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Nden, Nanzing Nangil. "Strategies for Ensuring the Timeliness of Small Business Financial Reporting in Nigeria." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7565.

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Small business owners in Nigeria submit financial reports to regulators and stakeholders, and they often lack strategies to ensure timeliness in the Nigeria report rendition. Lack of accounting competence and audit lag in the preparation, rendition, and submission of financial statements and reports are some of the contributors to this lack of timeliness. The purpose of this multiple case study was to explore strategies that owners of small businesses used to ensure timeliness of financial reporting. The population for this study was 5 owners of small businesses in Nigeria. Management by objec

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SOUZA, NETO Adolpho Cyriaco Nunes de. "Gerenciamento de resultados cont??beis nos per??odos de troca do principal executivo (CEO) de companhias abertas no Brasil." FECAP, 2017. http://tede.fecap.br:8080/jspui/handle/jspui/759.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-01-16T15:55:23Z No. of bitstreams: 2 Adolpho Cyriaco Nunes de Souza Neto.pdf: 806566 bytes, checksum: 3ab6b4aea584e8eb38a7bd6f6199c151 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Made available in DSpace on 2018-01-16T15:55:23Z (GMT). No. of bitstreams: 2 Adolpho Cyriaco Nunes de Souza Neto.pdf: 806566 bytes, checksum: 3ab6b4aea584e8eb38a7bd6f6199c151 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-09-20<br>This study intends to verify the presence

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Nascimento, Jos?? Orc??lio do. "Aspectos cont??beis do Tratado de Itaipu : an??lise das pr??ticas de avalia????o dos ativos imobilizados da empresa Itaipu Binacional." FECAP, 2010. http://tede.fecap.br:8080/jspui/handle/tede/675.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-27T13:45:19Z No. of bitstreams: 2 Jose_Orcelio_do_Nascimento.pdf: 528646 bytes, checksum: 998844502f4bafdd46c2e3aa406ca907 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5)<br>Made available in DSpace on 2016-01-27T13:45:19Z (GMT). No. of bitstreams: 2 Jose_Orcelio_do_Nascimento.pdf: 528646 bytes, checksum: 998844502f4bafdd46c2e3aa406ca907 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2010-08-31<br>In the seventies of the twentieth century, there was

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