This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim to find out, how the theory determined by Standards is functioned in practice.

This graduation thesis is concerned with impacts on equity which are caused by some of selected operations with company (whole company investment, merger). The explanation of essence and elements of equity is basis of understanding. Particular operations with company are specified in light of commercial law, accountancy and taxes. Special attention is paid to questions of revaluation. The application of different valuation base has got a fundamental impact upon value and structure of equity.

This thesis focuses on accounting problems that arise in the context of transformation the company. These include the problem of revaluation of assets and liabilities, the difference arising from revaluation and the recognition and reporting of difference from takeovers. To understand the context in thesis is described the Law on transformation of companies and cooperatives, and selected provisions of the Accounting Law.

El presente trabajo de investigación “Efecto de la NIC 16 en la valuación de los activos fijos y su impacto financiero en las empresas del sector transporte (de carga) fluvial en la Ciudad de Iquitos en el 2017” se enfoca en determinar el impacto financiero realizar correctamente aplicación de las Normas Internacionales de Información Financiera. Asimismo, se encofará en el análisis del método de revaluación bajo los criterios indicados en la NIC 16. La técnica de investigación utilizada fue cualitativa que consiste en aplicar entrevistas y encuestas a una muestra seleccionada bajo el método no probabilístico, con el fin de conocer y analizar la situación actual de las empresas del sector transporte fluvial con respecto a sus activos fijos. El trabajo de investigación se encuentra dividido en cinco capítulos, como siguen: Capítulo I. Marco Teórico, se definen los conceptos básicos en base a las Normas Internacionales de Información Financiera, así como relacionadas al sector transporte fluvial en la Ciudad de Iquitos. Capítulo II. Plan de investigación, se define el problema, los objetivos e hipótesis para la investigación. Capítulo III. Metodología de la investigación se emplearán los siguientes: investigación exploratoria, descriptiva y explicativa con un enfoque de investigación mixta. Capítulo IV. Desarrollo de la investigación, en este capítulo se mostrarán las encuestas y entrevistas realizadas a una muestra de empresas. Además de desarrollarse un caso práctico en base a la valuación posterior de activos fijos y ver el impacto financiero producido. Capítulo V. Análisis de los resultados, se analizarán las respuestas de las encuestas y entrevistas aplicadas, asimismo se analizará el resultado del caso práctico desarrollado. En el último Capítulo VI, se concluirá en base a las hipótesis planteadas en el Capítulo II. / The present research work "Effect of IAS 16 on the valuation of fixed assets and their financial impact on companies in the fluvial transportation (cargo) sector in the City of Iquitos in 2017" focuses on determining the impact financially by having a correct application of the International Financial Reporting Standards. Likewise, will be focused in the analysis of the revaluation method under the criteria indicated in IAS 16. Qualitative research techniques were used, which consists of applying interviews and surveys to a sample selected under the non-probabilistic method, in order to know and analyze the current situation of companies in the fluvial transport sector respect to its accounting treatment with fixed assets. The research work is divided into five chapters, as follows: Chapter I. Theorical Framework, where is developed to define the basic concepts based on the International Financial Reporting Standards establishes, also definitions in order to describe the fluvial transportation in the City of Iquitos. Chapter II. Research plan, where the problem, the objectives and hypothesis were defined for the investigation. Chapter III. Research methodology, the three types of research; exploratory, descriptive will be used. Chapter IV. Development of the investigation, in this chapter the surveys and interviews made to the sample of companies of fluvial transport will be shown. Likewise, a case of study will be developed. Chapter V. Analysis of the results, the answers obtained in the surveys and interviews applied to the companies will be analyzed. Also we are going to analyze the results of the case of study. In the last Chapter VI, Conclusions, it will be concluded based on the hypotheses set forth in Chapter II on the financial impact with the correct valuation of assets. / Tesis

La presente investigación tiene por objetivo justificar la importancia de un centro de interpretación sobre la red de canales de agua que irrigaron la agricultura de la parte central de la ciudad de Lima desde su etapa prehispánica hasta la actualidad, a la par de establecer criterios de diseño adoptados desde el estudio de su tipología y de un énfasis de Regionalismo Crítico. Este último está vinculado a su propósito de relación con la historia y con un vestigio antiguo urbano inmediato que busca revalorar del olvido y que está completamente asociado a la idea de transporte de agua agrícola: El acueducto elevado de la Hacienda Villa (siglo XVIII), único en la ciudad de Lima. Esta finalidad se une a las de recuperar su entorno, también descuidado, el cual es propuesto de transformarse mediante la presencia del proyecto. En la investigación se ha descubierto que un centro de interpretación ha de ofrecer exposiciones sobre la historia o naturaleza de un sitio en asociación a elementos palpables de su entorno, mientras que presenta variedad programática más allá de su paquete expositivo para su sustentabilidad, así como una comunicación directa de su acceso con el espacio público. Por otro lado, se ha estudiado que el regionalismo crítico ofrece al edificio la oportunidad de vincular material y volumétricamente el proyecto con la idea de historia local, sumado a la inclusión de recursos naturales. Este proyecto es importante puesto que destaca las posibilidades de recuperar el patrimonio urbano mediante la arquitectura. / The following investigation has the objective of justifying the importance of an interpretation center about the water channel network that has irrigated the central part of Lima agriculture from its Pre-Hispanic era to the current one, as well as the establishing of design criteria adopted from the study of its typology and of the Critical Regionalism emphasis. The latter is linked to its history-related proposal and to an old urban vestige yet to be revalued from neglection, completely related to the idea of transportation of water for agrarian use: The aqueduct of the Hacienda Villa (18th Century), only one on its type in Lima city. The mentioned finality joins another one of revaluing its surroundings, also neglected, which are proposed to be transformed through the presence of the Project. In the investigation, it was discovered that an interpretation centre needs to offer exhibitions about the history or nature features of a site, in relationship with palpable elements on their surroundings, while it presents programatical variety that goes beyond the classical exhibition functional package, in aim of its sustaintability, as well as a direct communication between the main access of the project with public space. On the other hand, it has been studied that critical regionalism offer the building an oportunity of linking it materially and volumetrically with its local history-based idea along with the inclusion of natural resources. This project is important because it highlights the posibilities of revaluing a piece of urban heritage through architecture. / Trabajo de investigación

Vis labiau akcentuojamas tikro ir teisingo vaizdo atspindėjimas finansinėse ataskaitose įpareigoja įmones kuo tiksliau pateikti finansinių ataskaitų elementus. Kiek įmanoma realesnės turto vertės reikalauja ir pagrindiniai apskaitos principai – finansinė informacija vartotojams turi būti pateikta kiek įmanoma realesnė. Netiksliai įvertinus turtą, pasekmės gali būti jaučiamos kelis laikotarpius. Todėl svarbu įmonei pasirinkti tokį įvertinimo būdą, kad apskaitoje būtų atspindimas tikras turto vaizdas ir tas vertinimo būdas būtų įmonei tinkamiausias. Tyrimo objektas – turto įvertinimo būdai apskaitoje. Šio darbo tikslas - išanalizavus turto įvertinimo būdus apskaitoje, nustatyti, kuris turto vertinimo būdas yra populiariausias ir tinkamiausias konkrečiai turto grupei smulkioje įmonėje, bei pateikti pasiūlymus, kurie patobulintų dabartinę įmonės turto įvertinimo apskaitoje tvarką. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai:  išnagrinėti vertinimo sampratą, svarbiausius turto vertinimo tikslus ir problemas;  palyginti turto įvertinimo būdus apskaitoje pagal VAS ir TFAS;  ištirti VAS pateikiamų turto verčių nuoseklumą, kas padės sudaryti anketą;  palyginti VAS siūlomus ir praktiškai naudojamus turto įvertinimo būdus Lietuvos smulkiose įmonėse bei nustatyti buhalterių požiūrį apie įvertinimą šiose įmonėse. Šį darbą sudaro trys dalys. Teorinėje dalyje aptariamas turto vertinimas, tikslai, kurių siekia turto vertinimas, ir problemos, su... [toliau žr. visą tekstą] / Reflection of true and real picture in financial statements, that is more and more emphasised, commits companies to present elements of financial statements as exactly as possible. As real as possible value of assets is required by the main principles of accounting – financial information for the users has to be presented as real as possible. If assets are evaluated not exactly the consequences can be felt for several periods. Therefore for a company it is important to choose such way of valuation that the real picture of assets is reflected and this way of valuation is the most suitable for the company. The object of Work - ways of valuation of assets in accounting. The goal of Work - the analysis of the records of valuation methods, identify which valuation method is the most popular and best individual small group of property plant and submit proposals to upgrade the current enterprise valuation procedure accounted for. For this purpose the following main tasks are raised:  consider the evaluation of the concept, the main objectives of the valuation of assets and problems;  compare valuation methods of accounting under IFRS and the CPS;  CPS to investigate the consistency of reported asset values, which will help to profile;  compare CPS and suggested practical methods used in the valuation Lithuanian small businesses and the accountants' views on the evaluation of these plants. This work consists of three parts. The theoretical section... [to full text]

Submitted by Rosimeri Vergara (rosimerivergara@unipampa.edu.br) on 2018-12-10T22:31:51Z No. of bitstreams: 1 Daniel Vale 2018 Dissertação.pdf: 6297517 bytes, checksum: 404fc06fb3159e75ff73132d9ff10e45 (MD5) / Approved for entry into archive by Dayse Pestana (dayse.pestana@unipampa.edu.br) on 2018-12-11T15:58:11Z (GMT) No. of bitstreams: 1 Daniel Vale 2018 Dissertação.pdf: 6297517 bytes, checksum: 404fc06fb3159e75ff73132d9ff10e45 (MD5) / Made available in DSpace on 2018-12-11T15:58:11Z (GMT). No. of bitstreams: 1 Daniel Vale 2018 Dissertação.pdf: 6297517 bytes, checksum: 404fc06fb3159e75ff73132d9ff10e45 (MD5) Previous issue date: 2018 / No Espírito Santo, uns dos segmentos comerciais mais lucrativo é o de rochas ornamentais. O estado apresenta uma posição geográfica estratégica e uma infraestrutura que atende este mercado, como porto e ferrovia, proximidade com os grandes centros consumidores do país, incentivo fiscal, oferta de mão-de-obra, aglomeração espontânea de empresas do setor, dentre outros. Com finalidade de compreender e analisar a viabilidade em extrair minério de uma pedreira no município de Nova Venécia/ES, a realização de mapeamento geológico e estrutural, petrografia macroscópica e microscópica e caracterização tecnológica da rocha são fatores fundamentais para o reconhecimento e a compreensão do minério, assim, podendo julgar se a rocha atende o mercado consumidor, apresenta volume e qualidade necessária para seu uso na indústria de revestimento e/ou ornamento. Neste trabalho, para reconhecimento da área foi realizado levantamento aéreo com uso de drone, facilitando o mapeamento e possibilitando modelamentos digitais importantes para compreensão da área e dos padrões encontrados. Comparando os dados disponibilizado pela empresa, titular do processo da mina (objeto de estudo), com os realizados nessa pesquisa, é perceptível que não há um volume de rocha que supra as necessidades financeiras e comerciais da empresa, onde o minério encontra-se em estágio avançado de fraturamento, com isso não é possível o dimensionado em blocos e chapas para sua comercialização. Essa situação inviabiliza esse minério, tanto para seu beneficiamento quanto para seu uso na indústria de revestimento e design em construções civis. / In Espírito Santo state, one of the segments more profitable is the ornamental stones. The state is located in a strategic geographic position and it is composed by an infrastructure that serves this market, such as port and railroad, proximity to major centers of the country, tax incentives, labor supply, spontaneous agglomeration of companies of the sector, among others. This paper aims to analyze the feasibility of extracting the ore from a quarry in the municipality of Nova Venécia / ES, a geological and structural mapping, macroscopic and microscopic petrography and the technological characterization of the rock are fundamental factors for the recognition and understanding of the ore, and thus judging whether the rock serves the consumer market, has the volume and quality required for its use in the coating industry and / or ornament. This study, to recognize the área, an air making was executed using a drone, facilitating the mapping and enabling important digital modeling for the understanding of the area and content of found. Comparing the data available to the company with the data performed in this survey, it is noticeable that there is a data volume above needs such as those of the company where the ore is located advanced stage of fracturing, it is not possible to size blocks and plates for its commercialization. This situation becomes this ore unfeasible, both for its beneficiation and for its use in the coating industry and civil construction project.

Made available in DSpace on 2016-04-25T18:39:51Z (GMT). No. of bitstreams: 1 Aderbal Alfonso Hoppe.pdf: 533134 bytes, checksum: 9f8b83dfeea68bfdd9549643a8c701d8 (MD5) Previous issue date: 2012-11-14 / At the close of the financial statements at December 31, 2010, corporate accounting practices in Brazil underwent the largest transformation in their history, in aligning with international accounting standards. This process generated differences in accounting practices between those accepted under tax legislation and those accepted under economic sector regulatory environments. The electric power distribution sector, in providing a public service, is regulated by a Granting Authority. The two main methods of regulation and inspection used by the Granting Authority are: i) to establish tariff practices so that through this mechanism there is control over levels of revenue and costs; and ii) to establish accounting practices through the Electrical Sector Accounting Manual. Concession agreements are standardized with similar economic and financial characteristics, which in turn, generate similar accounting events. This work is intended to analyze the differences in accounting practices between corporate financial statements and regulatory financial statements. To achieve this objective a conceptual review of the corporate and regulatory accounting practices was performed, including the economic and financial characteristics of the main examples of these differences in accounting practices. It was concluded through analysis of corporate and regulatory balance sheets at December 31, 2011, that despite the fact that corporate and regulatory accounting practices are formalized and mandatory for the balance sheet at that base date, there were inconsistencies, or a lack of application, of the accounting practices required under regulatory accounting. Accordingly, while it is evidently a positive notion to prepare and disclose regulatory financial statements that reconcile with accounting practices, at this stage this requires more detail and supplementary information in regulatory financial statements, as well as the complete adoption of regulatory accounting practices by all electric power distributors / No encerramento das demonstrações contábeis societárias de 31 de dezembro de 2010, a contabilidade societária no Brasil completou a maior transformação de sua história pelo processo de harmonização para as normas internacionais de contabilidade. Esse processo gerou diferenças de práticas em relação às aceitas pela legislação tributária e pelo ambiente de regulação de setores econômicos. O setor de distribuição de energia elétrica, por ser de prestação de serviço público, é regulado pelo Poder Concedente. Dois dos principais meios de regulação e fiscalização usados pelo do Poder Concedente são: i) determinar a tarifa prática e que por meio deste mecanismo há o controle de níveis de receita e custos; e ii) determinar práticas contábeis por meio do Manual de Contabilidade do Setor Elétrico. Os contratos de concessão são padronizados, com características econômicas e financeiras semelhantes e que, por consequência, gerando eventos contábeis semelhantes. Esse trabalho tem como objetivo analisar as diferenças de práticas contábeis entre as demonstrações contábeis societárias e regulatórias. Para o alcance deste objetivo foi feita uma revisão conceitual sobre as práticas contábeis societárias e regulatórias, incluindo as características econômicas e financeiras dos principais eventos de diferenças de práticas contábeis. Conclui-se por das análises dos balanços societários e regulatórios de 31 de dezembro de 2011, que apesar das práticas contábeis societárias e regulatórias estarem formalizadas e com aplicação obrigatória nos balanços da referida data-base, observou-se que há divergências de aplicação ou falta de aplicação de práticas contábeis requeridas na contabilidade regulatória. Com isso, observa-se que se montra positiva a intenção de preparar e divulgar as demonstrações contábeis regulatórias que conciliem com as práticas contábeis. Entretanto, mas que ainda está em estágio que requer um detalhamento e complemento das informações nas demonstrações contábeis regulatórias, bem como, que ocorra a completa adoção das práticas contábeis regulatórias por todas as distribuidoras de energia elétrica

Não alheia às mudanças culturais e econômicas ocorridas durante o século XX, é possível dizer que a relação clássica entre homem e cidade também se transforma. Comparáveis a uma composição de retalhos aglutinados, as cidades pós-modernsas se fragmentam e diluem equanto o homem se torna alienado, perdido em meio à homogeneidade e ao caos urbano no qual ele reside. Em resposta a este cenário, diversos autores desde a década de 1960 vêm debatendo a temática da revalorização urbana, sua viabilidade e as possibilidades pelas quais poder-se-ia, eventualmente, reestruturar um vínculo sociourbano íntimo e sólido. Aceitando a premissa e presumindo que a utilização da rua é indispensável para a manutenção de uma vivência urbana mais saudável, o presente trabalho refere-se ao estudo de como, nas cidades contemporâneas, as ruas - vistas enquanto espaços livres - poderiam ser compreendidas como um equipamento urbano para convivência coletiva. Permeando todo o tecido urbano, este se articularia na escala da cidade por meio da influência de pontos polarizadores sociourbanos. Também chamados de lugar, é ponderado que esses pontos são determinantes à revalorização urbana. Assim como outros autores, acredita-se que a terminologia designa um espaço apropriado por meio de seu uso, onde ocorre uma transformação sociourbana intrínseca a partir de então determinante da personalidade de ambas as partes. Dessa forma, o lugar é solo fértil para cultivo de identidades coletivas, imprescindíveis ao processo de referenciamento do homem alienado. Todavia, é exposta a pergunta: que uso, que viviência urbana, seria capaz de desencadear tal processo? No intuito de responder o questionamento, ao longo desta dissertação tentar-se-á argumentar que reside no uso intencional de compartilhar os espaços públicos livres a capacidade de ativar o potencial cívico de um espaço. A fim de problematizar tais apontamentos, foram selecionados dois estudos de caso na cidade de São Paulo: Largo da Batata e Vale do Anhangabaú. Embora ambos sejam praças importantes no contexto da metrópole, por um lado são encontradas pistas de que uma nova vida comunitária nasce no Largo da Batata, enquanto no Vale do Anhangabaú não parece ser encontrada vivência distinta da passagem descompromissada pelo local, alheia à praça. De tal forma, serão analisados aspectos sociais e urbanos de ambos os estudos de caso, estabelecendo um diálogo entre as partes; espera-que ao expor suas similaridades e diferenças seja possível principiar, ou não, respostas às inquietações que movem esta dissertação. / Not oblivious to cultural and economic shifts that occourred in the XX century, it is plausible to say that the bond between humanity and the cities also changes. Comparable to a cluster of scattered images, post modern cities become fragmented and diluted images of itself wereas men becomes alienated, lost amid urban homogenity and chaos. In face of this reality, since the 1960\'s, an wide array of authors have discussed the theme of urban reappropriation, estrategies and visions focused in the relationship between man and cities, in order to stablish, or not, an stronger linkage among them. Accepting this premiss and believing that the use of the streets is indispensible to maintein a healthy urban life, this dissertation intends to debate how, in contemporary cities, streets - read as urban open spaces - could be seen as a community public center. Spread out permeating the urban fabric, this notion would be articulated in the scale of the city by means of influence of a few spots of urban and social significance. Also denominated as place, it is pondered that these spots are of foremost importance to urban revaluation. In accordance to some authors, it is believed that the terminology designates a space that was reappropriated by its social use, where occours an intrinsic social and urban transformation that form than will shape out both personalities. Therefore, the place is seen as fertile ground for cultivating collective identities, indisposable to the process of social referencing of man. Nevertheless, it is wondered: which use is this, which urban experiences, that capable to set of such transformations? Motivated by this question, through out this dissertation it will be argued that resides in the intentional act of sharing urban open spaces the habbility to activate the latent potencial for them to turn into places. In order to problematize these allegations, it was selected two case studies in the city of São Paulo: the Largo da Batata and the Vale do Anhangabaú. Although both are proeminent squares in the metropolis context, while it could be said that a new communal life arises in the Largo da Batata, by other side in Vale do Anhangabaú it is not found distinct experiences other than uncompromised passages, oblivious to the square. Therefore it will be analised social and urban aspects of both case studies to establish a dialogue between them; it is expected that by exposing its similarities and differences it will be possible to answer some of the concerns that motivate this dissertation.

The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firm’s operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and future operating performance. There is no obvious evidence indicating that upward revaluations are associated with operating performance in New Zealand. Our market assessments show that current year asset revaluations are related to share prices and returns, but are not statistically significant.