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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Fasb’s Statements on objectives and elements of financial accounting: Cancel Forgot your password? Segundo Bierman e Drebin A critical analysis of the application of communication theory to accounting communications via published financial statements.

Teoria da contabilidade

The dontabilidade in the article focuses on the normative and descriptive or the more modern positivistic approach to the development of accounting theory, the positivistic nature of mainstream accounting research, a possible decision-useful theory of accounting and the role of interpretative and critical research.


A tentative set of broad accounting principles for business enterprises. Accounting and Business Research 18 Magazineseptember,p.

Please choose whether or not you want other users to be able to see on your profile that this library is a favorite of yours. Please verify that you are not a robot. An experiment in sociolinguistics. Livraria Apostolado da Imprensa, comtabilidade Language in thought and action.

Teoria da contabilidade (Book, ) []

Please enter your name. The role of accounting research in developing The role of accounting theory in the development of accounting principles 2 Meditari Accountancy Research Vol. Services on Demand Journal. Citations are based on reference standards.

De acordo com Bierman e Drebin An introduction to theory and practice. Holt, Rinehart and Winston, Theory attempts to explain relationships and predict phenomena Wolk et al.

The role that these developments fulfil in creating appropriate accounting principles, however, is debatable. Financial Executives Contabilidaade Foundation, Foreword. Your rating has been recorded.

But the most important goal of accounting theory should be to provide a coherent set of principles that form the general frame of reference for the evaluation and development of sound accounting practices. How to cite this article. Tratado de contabilidad intermedia y superior.


按Eldon S Hendriksen下载图书 – Free E-Book Download

McGraw-Hill do Brasil, McGraw-Hill do Brasil,p. Practice, through the standard-setting process, is currently the main driver of the development of the principles of accounting. An empirical study of the fidelity of organizational accounting communication and the impact of organizational culture. The mathematical theory of communication.

Teoria da Contabilidade 2. Como exemplo, cite-se um estudo realizado por Gibson e Schroeder As an example, we quote that the user can not only ignore the accounting meaning of a term like goodwill, but can also attribute an unwanted meaning to the term depreciation. WorldCat is the world’s largest cintabilidade catalog, helping you find library materials online.

Harcourt, Brace Jovanovich, Inc. Coetsee Meditari Accountancy Research Vol.