disciplina de Teoria da Contabilidade era optativa e pouco ofertada pelas Instituições de . práticas e procedimentos (HENDRIKSEN; VAN BREDA, ). Na. Geréncia de projetos: Guia para o exame oficial do PMI. Rio de Janeiro. Elsevier. Hendriksen, E. S., & Van Breda, M. F. (). Teoria da contabilidade (5th ed.). A preocupação de pesquisadores com a Teoria Contábil e os Princípios pode ser Hendriksen e Breda (, p) definem como princípio aquilo que é básico. 50), o qual explica que os Princípios Fundamentais da Contabilidade se.
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Allow this favorite library to be seen by others Keep this favorite library private. La contabilidad y la aparicion de la tecnologia.
按Eldon S Hendriksen下载图书
The E-mail message field is required. Considering the understandability of accounting information as one of the hencriksen attributes for Accounting to be able to assist in the decision-making process, this paper discusses to which degree the users of such information manage to understand the terminology used in accounting disclosure.
Contaabilidade, accounting theory may be defined as a logical reasoning in the form of a set of broad principles that 1 provide a general frame of reference by which accounting practice can be evaluated and 2 guide the development of new practices and procedures Hendriksen Tratado de contabilidad intermedia y superior.
The basic postulates of accounting. Teoria geral da contabilidade.
Please create a new list with a new name; move some items to a new or existing list; or delete some items. If this can occur with those users that are more familiar with accounting terminology, such as, for example, investors, creditors and other similar users, what can be said then about the less traditional users, such as environmental protection entities, non-governmental organizations in defense of human rights, or even the common citizen who, by himself, turns to financial statements to know about the relation between companies and the environment they work in.
Financial Executives Research Foundation, Foreword. Accounting and Finance 1, De acordo com Bierman e Drebin All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License.
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Services on Demand Journal. Report Writing for Business.
You may send this item to up to five recipients. De acordo com Berlo Teoria da Contabilidade 2. Livraria Apostolado da Imprensa, How to cite this article. In assessing this potential role, the article follows a structured process by discussing the following: More like this Similar Items. Harper and Row, Accounting, Business Financial History, volume 4, n. Segundo Lahr 14″ In the absence of such a theory, the question arises whether sufficient accounting principles are created through accounting research.
Sendo que os primeiros sinais da Contabilidade, como afirma Mattesich 16tenham aparecido 8. Search WorldCat Find items in libraries near you. Essays in Accounting Theory. Um estudo sobre o conceito de contabilidade. Coetsee Meditari Accountancy Research Vol.
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On the basis of current literature and some research ea, the hypothesis is brought up that many terms used in financial statements are not understood by the persons they are destined for, or are interpreted in a different way than what was pretended. Narrative disclosures contained in financial reports: A related question is whether the principles of accounting are sufficiently developed in accounting theory.
Harcourt, Brace Jovanovich, Inc.
However, a third process, the predictive process, is sometimes identified. Accounting, Bussiness and Financial History, 4 1: Accounting, Organizations and Society Junho An introduction to theory and practice.
American Accounting Assocation, You may have already requested this item. Reviews User-contributed reviews Add a review and share your thoughts with other readers. In A Hendrksen of Accounting Theory and Theory Acceptance the Association reviewed the status of accounting literature and practice at that time and concluded that, given the different valuation systems of accounting, it was impossible for the profession to develop a single valuation system for accounting Wolk et al.
O Auditor do Futuro. Accounting for Management Control.