Detalhes bibliográficos
| Ano de defesa: |
1987 |
| Autor(a) principal: |
Bruneli, Tereza Cecilia |
| 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/10438/9185
|
Resumo: |
The main objective of this research was to measure the effects of the changes in the currency purchasing power in the financial statements of banking institutions. A case study was developed considering a public commercial state bank and two different aspects were focused. In the first part, the specific objectives aimed to analyze the distortions resulting from the accomplishment of the norms that prohibit price level adjustments on intermediary results. The usual method was employed including restatement of the intermediary results, adjusting them by the nominal changes of ORTN in the second semester of each year. In the second part, employing the Price-Level Accounting, through monthly adjustments of equity items, and by the nominal changes of the IGP the results were obtained comparatively with the results exhibited by the banks in their balance sheets. This research, in opposition to others, has the role of price level adjustments of the intermediary results considering the effects on the dividends distribution, on the Statutory Sharings, on the ownership equity and performance in the semester. Another divergent aspect refered to the disclosure provided by the Income Statement M an.agent Approach, obtained by the Price-Level Accounting. |
