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.
|Published (Last):||2 July 2010|
|PDF File Size:||13.33 Mb|
|ePub File Size:||9.62 Mb|
|Price:||Free* [*Free Regsitration Required]|
The interprofessional linguistic communication of accounting concepts: Please re-enter recipient e-mail address es.
Coetsee Meditari Tteoria Research Vol. Since no comprehensive theory of accounting has been developed, the question arises on what theoretical grounds the principles of accounting are based. The mathematical theory of communication.
In A Statement of Accounting Theory and Theory Acceptance the Association reviewed the status of accounting literature and practice at that time and concluded that, given the different valuation systems of accounting, it was impossible for the profession to develop a single valuation system for accounting Wolk et al. According to Wolk, Dodd and Rozycki However, a third process, the predictive process, is sometimes identified.
The accounting of interpretations and the interpretation of accounts. Find a copy in the library Finding libraries that hold this item Linked Data More info about Linked Data.
Teoria da contabilidade
Van Breda “.
This process goes further than the inductive process in that it not. Essays in Accounting Theory.
New York Henry Holt and Company, Corroborando esse pensamento, Adelberg Allow this favorite library to be seen by others Keep this favorite library private.
Report Writing for Business. O referido autor completa afirmando: Meditari Accountancy Research Vol. Hendrisen have an account? Please verify that you are not a robot.
Teoria da contabilidade (Book, ) 
Teoria geral da contabilidade. An empirical investigation contabilidave the fidelity of accounting communication. Remember me on this computer. Services on Demand Journal.
The President’s Letter to Stockholders: The basic postulates of accounting. The aim of the inductive process is to record the underlying phenomena. Some features of WorldCat will not be available.
Accounting and Finance 1, This article acknowledges that accounting principles are not solely the result of academic research and that current accounting practice through its standard-setting process contributes far more to the development of accounting principles. Cancel Forgot your password? O Accounting Terminology Bulletin no. The role of accounting tworia in developing The role of accounting theory in the development of accounting principles 2 Meditari Accountancy Research Vol.
However, it should be acknowledged that accounting principles are not solely developed through accounting research.
Contador by Marcos Miguel on Prezi
Normative and descriptive metho- dologies are also distinguished by the process followed to develop theory. Segundo Griffin e Williams McGraw-Hill do Brasil, A tentative set of broad accounting principles for business enterprises. Your request to send this item has been completed.