Impacto das normas do Comitê de Pronunciamentos Contábeis nas empresas do setor da construção civil imobiliária listadas na Bolsa de Valores
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...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2015 |
| País: | Brasil |
| Institución: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | Repositório Institucional da PUC_SP |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.pucsp.br:handle/1622 |
| Acceso en línea: | https://tede2.pucsp.br/handle/handle/1622 |
| Access Level: | acceso abierto |
| Palabra clave: | Construção civil Normas Internacionais da Contabilidade Indicadores financeiros Demonstrações Contábeis Real estate construction International Accounting Standards Financial information Financial Statements CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
| Sumario: | 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 |
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