Vol. 6 No. 4 (2010)

View Vol. 6 No. 4 (2010)

Published: 2010-11-28

Management Board

CORPO DIRETIVO

Ilse Maria Beuren

02-03
- PDF (Português (Brasil))

Editorial

EDITORIAL

Ilse Maria Beuren

04-05
- PDF (Português (Brasil))

National Section

INFLUENCE OF CONSERVATISM INCENTIVE IN ACCOUNTING CHOICES RELATED TO THE RECOGNITION OF LIABILITIES CONTINGENCIES PROVISION

Cesar Augusto Tiburcio Silva, Rodrigo de Souza Gonçalves, Adilson de Lima Tavares, Diana Vaz de Lima

06-20
- PDF (Português (Brasil))
MANAGEMENT CONTROL SYSTEMS: COMPARATIVE CASE STUDY IN BRAZILIAN INNOVATIVES COMPANIES

José Carlos Tiomatsu Oyadomari, Ricardo Lopes Cardoso, Bruna Oliveira Tavares da Silva, Gilberto Perez

21-34
- PDF (Português (Brasil))
ACCOUNTING GRADUATES: PROFESSIONAL DEVELOPMENT ANALYSIS UNDER THE HUMAN CAPITAL THEORY

Ieda Margarete Oro, Juliana Naue, Adelaide Lenir StÃ¼rmer, Fernanda de Brito

35-49
- PDF (Português (Brasil))
SARBANES-OXLEY ACT IMPLEMENTATION AND ITS IMPACT ON THE INTERNAL CONTROLS AND CORPORATE GOVERNANCE PRACTICES: A STUDY ON THE COMPANHIA ENERGÃ‰TICA DO CEARÃ â€“ COELCE

Karla Jeanny Falcão Carioca, Márcia Martins Mendes De Luca, Vera Maria Rodrigues Ponte

50-67
- PDF (Português (Brasil))
DETERMINANTS OF THE DEFERRED TAX ASSETS RECOGNITION

Clóvis Antônio Kronbauer, Marcos Antonio Souza, Tiago Wickstrom Alves, José Moreno Rojas

68-88
- PDF (Português (Brasil))

International Section

SEARCH FOR A BRIEF HISTORY OF THE PORTUGUESE ACCOUNTING PRIOR TO THE FOUNDATION OF THE FIRST SCHOOL OF COMMERCE (1759)

Miguel Ângelo Caçoilo Gonçalves

89-103
- PDF (Português (Brasil))
DO THE CERTIFIED ACCOUNTANTS KNOW THE MENSURATION OF BIOLOGICAL ASSETS AT FAIR VALUE? AN ANALYSIS OF THE CENTRAL REGION OF PORTUGAL

Gilberto Carvalho Fernandes, Graça Maria do Carmo Azevedo

104-118
- PDF (Português (Brasil))
ENVIRONMENTAL ACCOUNTING PRACTICES IN PORTUGUESE LOCAL ENTITIES

Verónica Paula Lima Ribeiro, Cristina Aibar Guzmán

119-136
- PDF (Português (Brasil))
COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK

Fitim Satki Deari

137-150
- PDF (Português (Brasil))

Instructions to the Authors

INSTRUÇÕES AOS AUTORES

Ilse Maria Beuren

151-152
- PDF (Português (Brasil))
INSTRUCTIONS TO CONTRIBUTORS

Ilse Maria Beuren

153-154
- PDF (Português (Brasil))
INSTRUCCIONES PARA LOS AUTORES

Ilse Maria Beuren

155-156
- PDF (Português (Brasil))

Annual Table of Contents per Title

2010 Annual Table of Contents per Title

Ilse Maria Beuren

157-160
- PDF (Português (Brasil))

Annual Management Report

2010 Editorial Information

Ilse Maria Beuren

161
- PDF (Português (Brasil))
2010 Consultant's Nominate

Ilse Maria Beuren

162-165
- PDF (Português (Brasil))
2010 Average Circulation Period of Originals

Ilse Maria Beuren

166
- PDF (Português (Brasil))
2010 Volume of Articles Submitted and Accepted

Ilse Maria Beuren

167
- PDF (Português (Brasil))

Average Period of Circulation of Originals

2010 Distribution Information

Ilse Maria Beuren

168
- PDF (Português (Brasil))