income statement
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Eliminação da consolidação proporcional: análise da adequação da decisão do IASB
O objetivo é analisar os argumentos dos respondentes que se manifestaram durante o período de audiência pública do Exposure Draft 09 - Joint Arrangements, com o propósito de inferir sobre a adequação da decisão do IASB de eliminar a consolidação proporcional. Utilizando-se a técnica de análise de conteúdo, foram analisadas as 111 cartas enviadas para o IASB. Dessas, 107 se manifestaram sobre a...
... , bearing in mind that a party would recognise assets, liabilities, income and expenses if it has contractual rights and obligations relating to ... The value-relevance of financial statement recognition versus note disclosure: evidence from goodwill accounting ... -
Could more resources and access impact efficiency and effectiveness in the brazilian health municipalities?
The paper analyses the connection between resources, access, efficiency and effectiveness in 645 municipalities in the São Paulo State, Brazil, between 2009 and 2014. To achieve it, the essay has developed descriptive statistics, correlation analysis and principal component regression analysis. The descriptive statistics have shown high inequality in the health delivered services in resources,...
... Health financing to promote access in low income settings—how much do we know?. The Lancet , n. 364, v. 9442, p ... WORLD HEALTH ORGANIZATION. WHO. WHO Statement on Caesarean Section Rates ... Geneva: 2015 ... WORLD HEALTH ... -
Legal Issues for Electronic Documents Workflow Regulation
Purpose - The main purpose of the paper is to analyze the problems of legal regulation of relations in the field of electronic document management. Methodology/approach/design - The paper employs methods of comparative law and analytical, which determine the possibility of integrating international standards for the regulation of electronic document flow. Findings - Electronic document flow is...
... Transactions Act, the following acts were adopted: Family Income Security Act; Family Services Act; Health Services Act; Intercountry ... expressly excluding the electronic document flow for a statement of a sworn witness, power of attorney, land rights and others ... -
Efeitos do processo de convergência às normas internacionais de contabilidade no value relevance das demonstrações contábeis de organizações brasileiras
O objetivo deste estudo é identificar de que forma o processo de convergência às normas contábeis internacionais impactou o value relevance das informações contábeis evidenciadas por companhias abertas brasileiras. Este estudo é caracterizado como descritivo, documental e com abordagem quantitativa. Foram analisadas 118 empresas brasileiras listadas na BM&FBovespa, compreendendo dados de 2006 a 20
... Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics ... v ... financial reporting standards and the quality of financial statement information. International Review of Financial Analysis , In press, 2010 ... -
Multicultural character of Brazilian constitutionalism: self-determination of peoples in the 1988 Constitution and the legacy of José Bonifácio
Asleep in the deepest roots of our country’s history we find the elements needed to understand all that surrounds us today, including in relation to the legal world. As well accentuates Ricardo Marcelo Fonseca "only if comprises the Law effectively when it connects with what preceded us and what we have inherited from the past." 3 Thus, it is never awfully avail ourselves of the birthplace of...
... the establishment of banks in the provinces in order to save income received. In: SILVA, José Bonifácio de. Projetos para o Brasil ... ‘” 46 It follows from this statement" the distinction made by the constituents in the state among the Indians \xE2" ... -
The external and internal influences on the board of director's expected behaviours
Este artigo avalia se as decisões de conselheiros de administração/consultivos são influenciadas por fatores externos e internos a suas empresas. O artigo explora se a tendência decisória dos conselheiros, medida por meio de seus valores, é influenciada por outros fatores, especificamente a sua experiência profissional, as regras de governança a que estão submetidos e devem seguir e o porte das...
... a respondent agrees or disagrees with a particular topic or a statement) ... The paper utilizes individual values as an instrument for ... crises with severe social consequences, such as the loss of income and employment ... Finally, understanding directors’ values and ... -
A quadripolar epistemic proposition of entrepreneurship construct/Uma proposicao epistemica quadripolar do constructo empreendedorismo/Una propuesta epistemica cuadripolar del constructo empreendedorismo.
... jobs, as well as a disproportionate amount of the net increases in income, wealth, and tax revenue created in a given year" (MORRIS; PITT & BERTHON, ... theoretical hypotheses, in other words, they should make a statement or confirmation of these hypotheses. Finally, it must verify or falsify ...
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Triple bottom line and sustainable performance measurement in industrial companies.
... normality tests performed is not supported, which support the statement of non-parametric data, and it is suitable for PLS-SEM ... 5.2 Assessment ... the survey Perspective Indicators Code (a) Finance (1) Operational income OperIncF (2) Sales growth SalesGrowF (3) Return-on-investment (ROI) ROIF ...
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Santos Bevilaqua Newsletter April 2019
... To access the circular letter, click here ... 5) SUSEP STATEMENT No. 220, OF 4/25/2019 ... On 4/29/2019, the Federal Official Journal ... that for the assessment of the base for the calculation of the Income Tax of ESCs, a 38.4% rate will be applied to the monthly revenue. That ...
- Acórdão nº 9101-002.213 de Conselho Administrativo de Recursos Fiscais, 11 de Abril de 2016
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Empirical evidence of trade credit uses of Brazilian publicly-listed companies.
... By defining wealth as net income before tax, she found that, for medium-wealth firms, as the limit of bank ... a negative relationship with trade credit, consistent with the statement that suppliers have superior information about their buyers ... Unlike ...
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Mediation in England: organic growth and stately progress
... cost of litigation is undoubtedly the expectations as to annual income of the professionals who conduct it. The costs system as it at present ... Its statement proposes this change: ...
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Relevant Changes Regarding Taxation On Investment Funds In Brazil
... 2017 ("MP nº 806/2017"), which provides for the collection of Income Tax ("IT"), including withholding tax ("WT"), on Investment Funds ("IFs"), ... PM nº 806/2017 listed, in its article 5 and as explained in the Statement of Motives2, investment vehicles / funds that are expressly excluded from ...
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Corporate Tax Comparative Guide
... The main taxes are as follows: ... Federal taxes: income tax (individuals, corporate and withholding); social contribution on net ... require the legal entity to convert each item in the financial statement into Brazilian currency based on the exchange rate applicable on the day ...
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Santos Bevilaqua Newsletter November 2018
... jsp?data=16/11/2018&jornal=515&pagina=70 ... 2) SUSEP STATEMENT No. 213, OF 11/13/2018 ... On 11/16/2018, the Federal Official Journal ... PLAN PARTICIPANTS FOR PURPOSES OF CALCULATION ON THE INITIAL INCOME ... On 11/28/2018, the 2nd Section of STJ began the trial of Special ...
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New Regulation of Investment Funds in Brazil
... to this category, funds can be "short term", " backed", "fixed income", "shares", "FX" (foreign exchange), "foreign debt" and "multimarket." ... auditor will issue an opinion on the net worth activity statement for the period starting on the date of the latest audited accounting ...
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Credit card risk behavior on college campuses: evidence from Brazil.
... Perhaps this variable should be used as a percentage of household income (or individual), but due to the unwillingness of students to inform their ... the last two years (see Q7); (d) paid off the full amount of the statement sporadically, or never, within the last two years (Q6). Based on these ...
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Annual Approval Of Company Accounts Runs Until April 30th
... greater than BRL 240 million or a gross income greater than BRL 300 ... In addition, for the companies with head offices ... alternatively, a statement indicating that the company should not ... be considered as a large-sized ...
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Tax Challenges In Brazil's Accession To OECD
... legal provisions and practices do not confirm such statement. There ... are several factors in the Brazilian transfer pricing framework ... historically claim that ... withholding income tax is levied on technical service ... remittances abroad because they ...
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GSGA Special Report Brazilian Tax Review 03/2014 April/May/June
... tax legislation in order to harmonize the calculation of Corporate Income Tax ("IRPJ"), Social Tax on Net Profit ("CSLL"), Social Integration ... though their tax return (DCTF - Federal Tax Credits and Debits Statement) for taxes due in May, for which the deadline is July 21 ... Swiss ...
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Special Report GSGA Brazilian Tax Review March/April/May/June 2015
... , which increases the rate of the Social Contribution Tax on Net Income (CSLL) applied to financial institutions, such as banks and private ... new obligation, the remittance of the Financial Transactions Statement (DIMOF) may be discontinued in 2016 ... The content of this article is ...
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Provisional Measure No. 627, Of Nov. 11, 2013 Main Changes To The Tax Legislation And Repeal Of The Transition Tax System
... to the tax legislation in force, affecting the ascertainment of the Income Tax of Individuals ("IRPF"), Corporate Income Tax ("IRPJ"), Social ... was available, and must compose the tax basis of the IRPF in the Statement of Annual Adjustment. It is of note that at the time of the effective ...
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In Auction Without Competition, Brazilian State Gets 67% Of Libra
... Considering the Petrobras stake as government oil income, the financial and oil gain for the Union will be around 67% ... The ... Petrobras issued a statement to the market celebrating the result: "Petrobras affirms its confidence in ...
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CEPED - A nearly fifty-year long debate
... approved National Tax Code, at first, and further on, corporate income tax in depth – and the latter frequently related to the concrete ... 41 It is worth noting, the statement of Senator and former Minister Francisco Dornelles, 42 one of the first ...
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Provisional Measure Modifies The Taxation On Investment Funds In Brazil
... Measure 806 (MP 806), which modifies the imposition of Withholding Income Tax (WHT) on several types of Investment Funds, establishing taxation for ... The most important of these issues, which is confirmed by a Statement of Reasons issued by the Ministry of Finance, is the taxation of ...