Detalhes bibliográficos
| Ano de defesa: |
2015 |
| Autor(a) principal: |
Goma, Alexandre Akira
 |
| Orientador(a): |
Marion, José Carlos |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Ciências Cont. Atuariais
|
| País: |
BR
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/1622
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Resumo: |
With the adoption of International Accounting Standards, Financial Statements had changes in the forms of classification and structure to make it easier for the user of accounting to understand by the standardization of accounting records. With the Laws 11.638/07 and 11.941/09, Brazilian accounting has taken the first step towards the harmonization of international accounting. The creation of the Accounting Pronouncements Committee - CPC that came after the creation of the Laws, is responsible for the translation and adaptation of international standards issued by the IASB - International Accounting Standards Board. These changes have altered the results of companies in the construction industry. The survey was conducted based on reports issued by the administration and made available on the internet. The collected data represent about 75% of companies listed on the BM&F Bovespa. The analysis was performed based on financial statements of companies in the segment. It was possible to measure a very significant decline in real estate at the time of adoption of new accounting practices |
