Made available in DSpace on 2018-08-01T23:39:46Z (GMT). No. of bitstreams: 1 tese_11380_Dissertacao Magno.pdf: 769515 bytes, checksum: 4894ca354383e39a308a37fdadc9986b (MD5) Previous issue date: 2017-09-12 / O objetivo deste trabalho é analisar como a convergência às normas internacionais (IFRS), no Brasil, afeta a relevância das informações contábeis, avaliada por meio do modelo de Collins, Maydew e Weiss (1997). Foram construídas duas amostras, com e sem tratamento de valores discrepantes e exclusão de patrimônio líquido negativo, não probabilísticas listadas na Bolsa de Valores do São Paulo. As amostras foram formadas por dados anuais no período de 2005 a 2014. Os métodos adotados foram MQO, normalmente utilizado na estimação dos parâmetros dos modelos lineares de value relevance, e regressão quantílica, considerando as distribuições das variáveis analisadas, a presença de valores discrepantes e o tamanho da amostra. Os resultados das regressões quantílicas indicam que: (i) a adoção das IFRS no Brasil impactou a capacidade associativa do lucro contábil em relação ao preço das ações; (ii) a adoção das IFRS no Brasil impactou a capacidade associativa do patrimônio líquido em relação ao preço das ações; (iii) e é possível afirmar que a relevância da adoção das IFRS varia de acordo com o percentil dos preços das ações das empresas. Tais achados sugerem que os tratamentos para valores discrepantes e a exclusão de patrimônio líquido não eliminam totalmente os efeitos de valores discrepantes combinado com a falta de normalidade das variáveis influenciam as estimativas de modelos lineares. A regressão quantílica mostrou-se mais eficiente e com menor probabilidade de erros de estimação do que os métodos de estimação tradicionais (MQO e MV). / The objective of this research is to analyze how convergence to international standards (IFRS) in Brazil affects the relevance of the accounting information, evaluated through the model of Collins, Maydew and Weiss (1997). Two samples were constructed, with and without treatment of discrepant values and exclusion of negative, non-probabilistic equity listed on the São Paulo Stock Exchange. The samples were formed by annual data from 2005 to 2014. The methods adopted were MQO, usually used in the estimation of the parameters of the linear value relevance models, and quantile regression, considering the distributions of the variables analyzed, the presence of discrepant values and the sample size. The results of the quantile regressions indicate that: (i) the adoption of IFRS in Brazil impacted the associative capacity of accounting profit in relation to the share price; (ii) the adoption of IFRS in Brazil impacted the associative capacity of shareholders’ equity in relation to the share price; (iii) and it is possible to affirm that the relevance of the adoption of IFRS varies according to the percentile of company stock prices. Such findings suggest that treatments for discrepant values and the exclusion of net worth do not totally eliminate the effects of discrepant values combined with the lack of normality of the variables influence the estimates of linear models. The quantile regression was more efficient and less likely to estimate errors than the traditional estimation methods (OLS and MV).

La presente tesis, tiene por objetivo identificar en qué medida la tasación por componetización de activos fijos, contribuye a mejorar la competitividad de las acciones, de una empresa, para licitar en la bolsa. El presente trabajo de investigación constituye una guía práctica aplicada sobre el cumplimiento y tratamiento relacionado a la componetización de activos, así como también de las Normas Internacionales de Información Financiera, en el marco de adopción por primera vez de las NIIF y su competitividad en la bolsa de valores para la empresa ABC. La NIC 16 Propiedad, Planta y Equipo, establece el tratamiento contable de los bienes que califican como activo fijo, siendo un tema de gran importancia la componetización de activos que prescribe el tratamiento de los activos fijos por componentes, significando así un periodo de depreciación distinto para cada componente significativo. Los resultados, nos indican que los componentes significativos de los activos deben identificarse por separado y amortizarse a su valor residual a lo largo de su vida útil. La conclusión a la que se llega es que la evaluación de la vida media útil del activo fijo, en la tasación por componetización de activos fijos, contribuye a mejorar la competitividad de las acciones, para licitar en la bolsa de valores de New York. La recomendación que se hace en esta tesis, es que una entidad debe asignar costos en el momento de la contabilización inicial a sus componentes significativos. Cada componente se amortiza por separado a lo largo de su vida útil. This thesis aims to identify the extent componetización pricing for fixed assets, helping to improve the competitiveness of the shares of a company, to bid on the bag. This research provides practical guidance on compliance and applied related to asset componetización treatment, as well as the International Financial Reporting Standards, in the context of first-time adoption of IFRS and their competitiveness in the bag value for the company ABC. IAS 16 Property, Plant and Equipment establishes the accounting treatment of goods that qualify as fixed assets, it remains an issue of great importance componetización assets prescribed treatment fixed assets by components, meaning a different depreciation period for each significant component. The results indicate that significant components of assets should be separately identified and depreciated to their residual value over its useful life. The conclusion reached is that the evaluation of the average useful life of the asset, the valuation of fixed assets by componetización helps to improve the competitiveness of the actions, to bid on the stock exchange in New York. The recommendation made in this thesis is that an entity should allocate costs at the time of initial posting their significant components. Each component is depreciated separately over its useful life.

This thesis engages in financial statements in comliance with the Czech accounting regulations as compared with the IFRS. In the first part there is information about financial statements set in comliance with the Czech accounting regulations and about the events after the reporting period. Second part engages in financial statements set up in comliance with IFRS and also the events after the reporting period. In the third part are the preparatory working for the compilation of financial statements described.

This work deals with accounting treatment of tangible and intangible assets in International financial reporting standards (IFRS). It illustrates main problems and various methods when accounting for assets. Where deemed appropriate it indicates the accounting treatment of US GAAP. First chapter is concerned with general description of accounting harmonization and the Framework of IFRS. Second chapter deals with IAS 16 -- Property, plant and equipment. Third chapter identifies main differences between IAS 16 and IAS 38 -- Intangible assets focusing on issues related to the special nature of intangible assets. Fourth chapter works with annual reports and comes out with a statistic of IFRS methods and procedures adherence.

This document mainly deals with financial placing of an insurance company. First it wrote about insurance and next about assets of insurance company generally. After it wrote about financial placing in commercial insurance company according to Czech law and according to IFRS. It includes also a practical example , how to change from czech law to IFRS influenced balance-sheet of an insurance company.

Main topic of this diploma thesis is an overall analysis of International Financial Reporting Standards (IFRS) implementation. However it focuses not only on the implementation process itself but it also describes IFRS as such; deals with its history and its function in both international and Czech accounting environments. Part of this thesis is also a comparison of bookkeeping according to Czech accounting regulations and international accounting standards; summary of legal differences, and problems that come with these differences. Second part of the thesis introduces an analysis of the implementation process shown on a particular Czech company -- RETAL CZECH a.s.

The diploma thesis includes analysis of leasing and credit. It deals with history, legal framework, accounting aspects from both perspectives - Czech Accounting Standards (CAS) and even International Financial Reporting Standards (IFRS), defines and characterizes different kinds of these two types of external financing. In the practical part is compared financial leasing and customer credit from the perspective of the tenant or recipient of the credit. The examples that are used in the diploma thesis are real examples from practice. Both types of external financing are analyzed from two aspects (according to CAS and IFRS).

This thesis deals with the issue of wage according to Czech legislation and IFRS. The aim of this thesis is to describe the two systems and compare the differences in the understanding of different types of employee benefits in accordance with Czech legislation and in accordance with international financial reporting standards.

The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and compares the subject of accounting according to Czech accounting legislation and IAS/IFRS.

The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and subsequent assessment of the impact of changes to the image of the company.