Detalhes bibliográficos
| Ano de defesa: |
1987 |
| Autor(a) principal: |
Soler, Hildefonso Peres |
| Orientador(a): |
Szuster, Natan |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Não Informado pela instituição
|
| Programa de Pós-Graduação: |
Não Informado pela instituição
|
| Departamento: |
Não Informado pela instituição
|
| País: |
Não Informado pela instituição
|
| Link de acesso: |
http://hdl.handle.net/10438/9074
|
Resumo: |
The present research aimed the analysis of a production cooperative statement , after the application of accounting methods which includes the inflationary effects on it, also in the research to define the price oscillation influences on over an loss distribution after the use of that methods. In the literature review were included the subjects on accounting methods with inflationary effects the evolution price level adjustment in Brazilian legislation and the character , principles and philosophy of cooperative corporation (chapter 11) . The Case Study method was used in the present research because in lacks in cooperative corporation subjects evidences of empirical data and the need to define a useful method of data collection and treatment (chapter 111) . Results of the research are presented in the sequence after the use of General Price Level Accounting , the Parcial Corrected Currente Cust Value, with in the variactions in The General prices Index (IGP) in both methods, and also the legislation, with the use method adopted by of official indexes, brazilian the ORTN (Brazilian Governments Federal Treasury Bonds) and IGP (Fundation Getúlio Vargas: General price Index) (chapter IV). The data analisys and the results are presented in the chapter V, conclusions and finally the suggestion of a new research on cooperative corporation subject are included in the chapter VI. |
