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- Title
Possibilidade de Evidenciação dos Impactos Inflacionários nos Demonstrativos Contábeis após a Harmonização Contábil.
- Authors
Kuhl, Carlos Alberto; Ribeiro Bravin, Sullien Miranda; Kuhl, Marcos Roberto
- Abstract
Inflation, defined as an increase in general price level influences directly to the patrimony of entities and therefore its accounting statements. Considering this influence, several Brazilian researchers elaborate the systematic of the correction to demonstratives, two of them were used in the period 1987 to 1995, namely: integral monetary correction and monetary correction of balance sheets. However these were systematically repealed, with the publication of Law 9249/95 and from that moment no longer recognizes the effects of inflation on accounting statements. With the creation in 2005 of the Committee of Accounting Pronouncements, accountancy has converged to international standards, so, the objective of this research is, through bibliographic research, to find possibilities of evidence the inflationary impacts in accounting statements after accounting harmonization, for this, we analyzed the content of the Technical Accounting Pronouncements issued until the year 2009. We conclude that there are possibilities of disclosure through the systematics of fair value, the revaluation and the present value, although there is still the impossibility of correction in a direct way.
- Subjects
PRICE inflation; ACCOUNTING; CULTURAL property; CORPORATE culture; FINANCIAL statements; BIBLIOGRAPHY
- Publication
Capital Científico, 2013, Vol 11, Issue 2, p1
- ISSN
1679-1991
- Publication type
Article