balance sheet
- Eletrobras shortlists six candidates for CEO job
-
A (des)necessidade do conceito de capital social no direito societário brasileiro: uma análise à luz dos direitos norte-americano e europeu
O trabalho analisa o tema do capital social no direito societário brasileiro. Seu objetivo é demonstrar, do ponto de vista jurídico, os malefícios e benefícios que o instituto promove. Apesar de ser tido como um conceito clássico e essencial no Brasil para as sociedades com limitação de responsabilidade de seus sócios, este instituto vem sendo cada vez mais criticado no sentido de que não...
... de solvabilidade ( equity insolvency test ) e teste de balanço ( balance sheet test ) e serão estudados na seção 2.2.2 ... 2.1.2. A ... -
Análise dos efeitos contábeis e tributários provocados pela ausência do reconhecimento contábil da inflação, no patrimônio das empresas brasileiras, a partir da Lei nº 9.249/95
Com o advento da Lei nº 9.249, de 26 de dezembro de 1995, teve fim, inclusive para fins societários, o instrumento obrigatório da correção monetária dos balanços das empresas brasileiras. Entretanto, apesar dos baixos índices inflacionários anuais desde então, houve retrocesso inquestionável da Contabilidade, especialmente
-
Arrendamento mercantil: implicações contábeis e fiscais pós IFRS 16
... ) o número de contratos de leasing extrapatrimoniais, ou “ off balance sheet , são substanciais nas entidades ao redor do mundo. A IFRS 16, ...
-
A model to assess the relationship between management opportunism and auditor reaction. Simulation on financial restatements and on a sample of Brazilian companies listed on NYSE.
... The calculation was made using balance sheet data, as the variation in tangible assets in consecutive years ...
-
Limitação do Valor dos Danos Morais no Direito do Trabalho: Inconstitucionalidade
O objetivo do presente trabalho foi analisar o rol dos artigos 223-A à 223-G, incluídos na CLT pelo Título II-A, nomeado como “Do dano extrapatrimonial”, através da Lei 13.467/17 (Reforma Trabalhista). Foram colocados no texto legal parâmetros para valores indenizatórios a título de dano moral por mazelas reconhecidas eventualmente por conta de relação jus laboral. Com análises jurisprudenciais,...
... 223-A to 223-G, included in the CLT by Title II-A, named as “Off-balance sheet damages”, through Law 13.467 / 17 (Labor Reform). Parameters for ... - Loss of confidence impacting M&A activity
-
Introdução
... obtenção de ϐinanciamento Dzfora do balançodz ȋ ... off balance sheet ... Ȍǡ evitando uma possível contaminação entre os balanços ...
-
Contratação de eficiência energética em Portugal
... balance ... balance sheet ...
-
Sistema de financiamento imobiliário
... pelos mesmos créditos –, o cedente logrará o desejado off-balance sheet, com o preço a ocupar o lugar dos activos financeiros transferidos, ...
-
Exploring Systemic Risk of Chinese SIFIs Using a Simplified SRISK Model/Explorando o Risco Sistemico de SIFIs Chineses usando um Modelo SRISK Simplificado.
... Similarly, Ma, Fan, and Cao (2007) looked at balance sheet information and interconnectedness as a gauge for systemic risk ...
-
Do intangible assets matter to financial analysts in the Brazilian stock market?
... the intangible variable scaled by total assets, evidenced in the balance sheet. "Intangibles" denote the proxy variables for intangibles--IA and ...
- By taking risk, banks profit on bond offerings
-
O que é project finance?
... de linhas de crédito da empresa (e, portanto, registradas off-balance sheet , isto é, fora do balanço patrimonial); portanto, a elevar a ...
-
Supply chain management: an integrative review from the agency theory perspective.
... F., & Nadler, S. S. (2010). The impact of Sarbanes-Oxley on off-balance sheet. Journal of Business, 31(1), 63-78 ... Kudla, N. L., & ...
-
The effect of incubation on business performance: A comparative study in the Centro region of Portugal.
... of non-incubated companies was collected through the Iberian Balance Sheet Analysis System (SABI). This was also the source of economic and ...
-
A partilha de bens digitais
... party has put into the marriage is assessed on one side of the balance sheet and set against the value of the assets which each is taking out of ...
-
Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency.
... accounts to encourage openness of off-budget, extra-budget, off-balance sheet, long-term financial rights, obligations, and future cash flows, ...
-
Actual issues of cash flow management in enterprises in Russia
In the modern economy, the problem of cash shortages in an enterprise is one of the key problems. Absence of cash shortages contributes to the smooth operation of enterprises and implementation of all types of activities by them. The main reason for the occurrence of a cash shortage, as a rule, is the low efficiency of managing and attracting cash flows, as well as the limitedness of methods,...
... Based on this method of understanding cash flow, cash balance for the previous period + cash flow - cash outflow = cash balance for the ... cash flows, it is first of all necessary to rely not on the balance sheet, but on the cash flow statement ... Another group of economists ... -
Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption.
... adopted IFRS after 2015 to keep their regulatory items on their balance sheets. According to Pacter (2017), Canada adopted IFRS in that year ... That is, the equity component of the balance sheet and the disclosed earnings are contained in stock prices ... In this ...
-
Agressividade fiscal em sociedades de economia mista no Brasil
This article examines whether government control of companies is a factor influencing tax aggressiveness, through a comparative analysis of these firms versus privately controlled companies listed on the BM&FBovespa. The analysis covers the period from 2009 through 2013 and aggressiveness is measured by three metrics: effective tax rate (ETR), book-tax difference (BTD) and tax burden disclosed in
... economic and social information, through the so-called “social balance sheet”, to reveal to society to what extent the company generates wealth ... -
From criminal principiology to the right to intimacy as a constitutional guarantee
The current text presents an initial reflection on the importance of the Penal Law and its principles, expressed or implicit in a positivistic perspective. They should be understood as informants of all the juridical order with the capacity to ascertain the validity under constitutional class rules, occupying, in this way, a hierarchically superior place. It will also be considered, the bond...
... we intend to defend ourselves, or when we will be, due to this balance of interests, facing a right person, even if, in the opinion of third ... of personality rights is from an individual’s off-balance sheet sphere, in which the subject has admittedly tutored by the legal order an ... - Nonperforming real estate loans on rise
- Companies seek to sell R$9bn in assets to reduce debt
- Frauds threatened survival of IRB