Submitted by Luciana Sebin (lusebin@ufscar.br) on 2016-10-13T13:04:18Z No. of bitstreams: 1 DissTFBB.pdf: 2974034 bytes, checksum: f889f6805378fb7648466885946a111c (MD5) / Approved for entry into archive by Ronildo Prado (ronisp@ufscar.br) on 2016-10-14T19:02:25Z (GMT) No. of bitstreams: 1 DissTFBB.pdf: 2974034 bytes, checksum: f889f6805378fb7648466885946a111c (MD5) / Approved for entry into archive by Ronildo Prado (ronisp@ufscar.br) on 2016-10-14T19:03:08Z (GMT) No. of bitstreams: 1 DissTFBB.pdf: 2974034 bytes, checksum: f889f6805378fb7648466885946a111c (MD5) / Made available in DSpace on 2016-10-14T19:11:56Z (GMT). No. of bitstreams: 1 DissTFBB.pdf: 2974034 bytes, checksum: f889f6805378fb7648466885946a111c (MD5) Previous issue date: 2016-02-29 / Não recebi financiamento / The study area of this work is the Alto Sertão of Sergipe, considered to be one of the most rural territories in the Northeast of Brazil. In this setting, there is the target audience of this research, mainly composed by family agriculturists who integrate the Association of Women „Resgatando Sua História‟ and work with different agricultural and non-agricultural activities, following the agroecology guidelines. This way, it is possible to notice the need of agriculurists to know the management tools to administrate the diversified range of information inherent to local productive, ecological and economical resources. So, this work has as its objective verifying what are the accounting-financial management instruments adopted by the Association, and also observing the socialproductive system to see if it is an alternative to improve their life conditions. We chose a qualitative approach to conduct this study, and data collection was performed through direct observations and semi-structured interviews with the associates. It was observed that they appropriated the necessary accounting and financial knowledge, so they could play the main role on the development of the agricultural and para-agricultural, management and social representation activities. We concluded that their organization as an association and acting under the precepts or agroecology has collaborated on the autonomy and empowering of women by increasing their income, food and nutrition security and ecological conservation of the caatinga, social-productive and political insertion of the associates. Also, data transparency of economical and financial data of the Association has collaborated to continue this solidary enterprise. / A área de estudo deste trabalho é o Alto Sertão sergipano, considerado um dos territórios mais rurais do Nordeste do Brasil. Neste cenário está inserido o público-alvo desta pesquisa, constituído predominantemente por agricultoras familiares, que integram a Associação de Mulheres „Resgatando Sua História‟ e exercem diversas atividades agrícolas e não agrícolas, observando os preceitos da agroecologia. Deste modo, nota-se a necessidade dos agricultores conhecerem as ferramentas de gestão para administrarem o diversificado leque de informações inerentes aos recursos produtivos, ecológicos e econômicos locais a serem manejados. Portanto, este trabalho detém como objetivo verificar quais são os instrumentos contábeis-financeiros de gestão adotados pela referida Associação, ao tempo em que se busca observar se o sistema socioprodutivo constitui-se numa alternativa para a melhoria das condições de vida das agricultoras associadas. Para a realização deste estudo de caso optou-se pela abordagem qualitativa, onde a coleta de dados se deu por meio de observações diretas e através da realização de entrevistas semiestruturadas com as associadas. Observou-se que as associadas apropriaram-se dos conhecimentos contábeis e financeiros imprescindíveis para a realização dos registros e controles necessários à gestão, de tal modo, que elas assumem o papel de protagonistas no desenvolvimento das atividades agrícolas e paraagrícolas, de gestão e de representatividade social. Conclui-se que a opção das agricultoras em se organizarem associativamente e de atuarem sob os preceitos da agroecologia colaborou para a autonomia e empoderamento das mulheres, através do incremento da renda das associadas, da segurança alimentar e nutricional das famílias, da conservação ecológica da caatinga, da inserção socioprodutiva e política das associadas. Enquanto que a transparência dos dados econômicos e financeiros da Associação colaborou para a continuidade desse empreendimento solidário.

Topic of the master thesis is the Financial Instruments in Bank Accounting. The master thesis looks at bookkeeping and accounting of financial instruments in international financial reporting standards context. The main reporting standards which are discussed in the paper are: IAS 32, IAS 39, IFRS 7 and IFRS 9. In the first part, the reporting standards impact on banks as commercial subjects, legislation of bank operations, financial instruments and accounting in both a national and international context are presented. The focus of master thesis is examined in the second and third sections where financial instruments are discussed in detail and their characteristics, initial recognition, subsequent measurement and accounting are also examined. The next topic is the issue of the reclassification of financial instruments and their impairment is discussed. The forth part of the thesis examines IFRS 7. The standard has claims on the disclosure of financial instruments in both the statement of financial position and statement of comprehensive income. IFRS 7 also has claims on related areas including disclosure of credit, liquidity and market risk. The last part deals with news in the examined area where the main focus is IFRS 9.