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IFRS in a Global World
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Standardization of Financial Reporting and Accounting in Latin American Countries
Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.
The New Brazilian Economy
This edited collection provides a thorough historical, statistical, and institutional description of the current Brazilian economy and the previous economic structure from which it is emerging. The contributions explore the institutional economic and cultural forces shaping the current development of the Brazilian economy and discuss how they will influence future progress. Together, the chapters form a picture of the international implications of Brazil’s emergence as a major world economic power. Topics covered include the growth and shrinkage of industry, the consumption boom and the financial crisis, sustainable financial growth and public debt management, the evolution of antitrust policy and the privatization of state-owned firms, and more. Academics and researchers of BRICS countries and Latin American and Caribbean studies will find these contributions a valuable addition to their research.
Annual Report
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Aprendendo contabilidade em moeda constante
A crônica inflação brasileira levou ao desenvolvimento de metodologias de correção monetária que pudesem devolver às administraçoes contábeis sua capacidade informativa. Por isso, avançaram as pesquisas e a implementação da Contabilidade em Moeda Constante, também conhecida, nas diversas formas já regulamentadas, como 'Correção Integral'. Essa metodologia, inicialmente implantada em companhias abertas, expandiu-se para muitas outras empresas, mas teve pouca atenção em termos de bibliografia. Este livro, resultado da união entre o trabalho da equipe de professores e pesquisadores da FIPECAFI/FEA/USP e o incentivo e apoio material do Conselho Federal de Contabilidade, contri...
Fipe 25 anos
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World Class Worldwide
Nations with strong research universities are better able to compete in the international marketplace of ideas and innovation. Any country—especially in the developing world—striving to participate in the global knowledge economy must recognize the power of such institutions to transform society. In World Class Worldwide, analysts from developing and middle-income countries in Asia and Latin America explore their countries’ specific challenges in providing “world class” higher education. Philip G. Altbach, Jorge Balán, and their contributors combine current scholarship and practical experience in presenting a comprehensive discussion of the significant issues facing research universities in Mexico, China, India, and elsewhere. They address the special challenges of establishing and maintaining these institutions; the role of information technology; how research universities train leaders and foster scientific innovation; and the extent to which the private sector can and should be involved in funding and development.
Exame
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São Paulo Yearbook
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