Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income tax / Diss. Stockholm : Handelshögskolan, 2005

Universiẗat, Diss.--Eichstätt-Ingolstadt, 2005.

Zugl.: Oestrich-Winkel, European Business School (EBS), Oestrich-Winkel, Diss., 2007.

Zugl.: Köln, Universiẗat, Diss., 2007. / Includes bibliographical references (p. 367-399) and index.

Univ., Diss.--München, 2002. / Literaturverz. S. 235 - 278.

Universiẗat, Diss.--St. Gallen, 2002.

The title of this thesis is: Explanatory Power of Financial Statements Prepared in conditions of International Financial Reporting Standards (IFRS) and Generally Ac-cepted Accounting Principles (US GAAP). This thesis compares the differences between Czech accounting legislation, International Financial Reporting Standards, and Generally Accepted Accounting Principles (US GAAP), regarding financial state-ments. The work is divided into a theoretical and practical part. The theoretical part of the work mainly describes the requirements for individual financial statements com-piled according to Czech accounting standards as well as IFRS and US GAAP. Then it defines the main differences in the statements compiled by various accounting sys-tems. The aim of the practical part is to apply theoretical knowledgeon practical examples in a company called Moravské kovárny, a. s. (=Moravian smithy, joint-stock company). First, the procedure for preparation of financial statements in accordance with CAS in society is described in detail, and subsequently, problematic parts are selected, where there is a fundamental difference in reporting compared to IFRS and US GAAP, and a transition to statements corresponding to the requirements of these accounting systems is implemented on them. Using a practical application, it is possible to track specific examples, how individual accounting operations affect profits and the structure of balance sheet items.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O objetivo deste trabalho é analisar as práticas de divulgação do EBITDA como métrica de desempenho operacional no gerenciamento de segmentos, no período de 2010 a 2012. Trata-se de um estudo descritivo com abordagem qualitativa e quantitativa dos dados realizada por meio da Análise de Conteúdo das Notas Explicativas e do Relatório da Administração. A amostra objetiva é composta por 260 empresas com situação ativa na BM&FBOVESPA em 2013 e distribuídas entre 20 setores da economia. O ano inicial de pesquisa foi determinado pelo fato de ser o primeiro ano da obrigatoriedade de divulgação das Informações por Segmento conforme o pronunciamento técnico do CPC 22. Inicialmente, foram analisadas 780 notas explicativas. Em seguida, a partir da investigação das divulgações das Informações por Segmento pelo CPC 22 em notas explicativas a amostra de trabalho foi constituída por 185; 198 e 203 entidades, respectivamente, em 2010, 2011 e 2012. Deste modo, foram observados nesses três anos 586 relatórios da administração. Os resultados desta pesquisa demonstram que as práticas de divulgação do EBITDA com métrica de desempenho operacional no gerenciamento de Segmentos possui uma representatividade de evidenciação entre os relatórios financeiros de 18%; 16% e 17% respectivamente em 2010, 2011 e 2012. O relatório financeiro com maior participação na divulgação do EBITDA no gerenciamento de negócios foi o Relatório da Administração com 11% em 2010, 10% em 2011 e 11% em 2012. Conclui-se que, em média, 83% das companhias abertas brasileiras não utilizaram o EBITDA como métrica de desempenho operacional no gerenciamento dos segmentos no período de 2010 a 2012. / The aim of this study is to analyze the practices of disclosure of EBITDA as operating performance metric threads management, during the period from 2010 to 2012. This is a descriptive study, with qualitative and quantitative data approach, carried out through the analysis of content of the explanatory notes and the management report. The objective sample consists of 260 companies with active situation at BM&FBOVESPA in 2013 and distributed among 20 sectors of the economy. The initial year of research was determined by the fact of being the first year of mandatory disclosure of Information by segment as the CPC technical pronouncement n 22. Initially, 780 explanatory notes were analyzed. Then, from the investigation of disclosures of information by segment by the CPC 22 in explanatory notes, the working sample was made up of 185, 198 and 203 entities, respectively, in 2010, 2011 and 2012. In this way, were observed in those three years, 586 administration reports. The results of this research show that the practices of disclosure of EBITDA as operating performance metrics in managing threads have a representativeness of evidencing between financial reports 18%, 16% and 17% respectively in 2010, 2011 and 2012. The financial report with greater involvement in the disclosure of EBITDA in business management was the management report with 11% in 2010, 10% in 2011 and 11% in 2012. It is concluded that, on average, 83% of Brazilian listed companies did not use EBITDA as operating performance metric in the management of the segments during the period from 2010 to 2012.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O presente estudo, como investigação acadêmica de abordagem multidisciplinar, tem como objetivo geral contribuir para a identificação de possíveis caminhos que minimizem as discrepâncias verificadas entre os valores contábil e econômico das marcas. Neste contexto, em que o Brasil vivencia a transição para o International Financial Reporting Standards (IFRS), faz-se mister investigar a relação destas normas com a evidenciação da significância econômica desses bens, com o intuito de analisar as restrições normativas à contabilização das marcas, e identificar causas e impactos dessas discrepâncias. A pesquisa, de características essencialmente exploratória e qualitativa, aborda os conceitos teóricos de Ativos Intangíveis, Marcas, Brand Equity, Brand Value e Normativa Contábil, e utiliza a consulta bibliográfica e a entrevista presencial como formas de coleta de dados. No estudo, foram comparados os valores contábil e econômico das 31 marcas brasileiras listadas nos rankings de marcas mais valiosas divulgados em 2011 pelas três principais consultorias especializadas em avaliação de marcas; e entrevistadas 11 pessoas entre acadêmicos e profissionais das áreas Contábil, Econômica, Administrativa e Financeira, com o propósito primário de entender a essência da problemática da evidenciação contábil da marca. Como resultado, identificou-se que a questão basilar para a solução desse problema reside na confiabilidade da mensuração do valor monetário da marca, e que, como ainda não há consenso científico sobre a aplicabilidade dos métodos disponíveis na literatura aos diferentes propósitos de avaliação desse bem, é preciso que se desenvolvam novos e contínuos estudos a fim de identificar um padrão metodológico consistente, uniforme e objetivo que melhor se aplique aos interesses da Contabilidade como instrumento de gestão. / The main goal of this study, an academic research of a multidisciplinary approach, is to contribute to the identification of possible ways to diminish the discrepancies found between the book and the economic value of brands. In this context, in which Brazil is experiencing the transition into the International Financial Reporting Standards (IFRS), is implied the need to investigate the relationship of these standards with the disclosure of the economic significance of these goods, in order to reflect on the normative constraints about the accounting of brands, and identify causes and impacts of these distortions. The research, essentially of exploratory and qualitative characteristics, addresses the theoretical concepts of Intangible Assets, Brands, Brand Equity, Brand Value and Accounting Regulations, and makes use of personal interviews and literature consultation as form of data gathering. In this study, a comparison was drawn between the book and the economic values of 31 Brazilian brands listed in the rankings of most valuable brands, published in 2011 by the three main consultancy agencies specializing in brand valuation, and 11 interviews were conducted with academics and professionals in Accounting, Economics, Finance and Administration, with the primary purpose of understanding the essence of the issue of brand accounting disclosure. As a result, it was identified that the primary issue for the solution of this problem lies in the reliability of measuring brand value, and that, as there is still no scientific consensus on the applicability of the methods available in the literature for different purposes of assessment of the asset, you must, it is necessary to develop new and ongoing studies to identify a consistent methodology pattern, equable and objective that best applies to the interests of accounting as a management tool.

Este trabalho analisa a potencialidade da contabilidade na identificação do equilíbrio econômico-financeiro dos contratos de concessão de distribuição do setor elétrico brasileiro. São apresentadas as abordagens da contabilidade regulatória do setor em questão, o novo ambiente contábil societário estabelecido pela lei 11.638/2007 e a Medida Provisória 449/2008, que altera a legislação societária vigente, a fim de fornecer elementos teóricos para discussão do papel da contabilidade na regulação econômica. Especial ênfase é dada aos subsídios contábeis na determinação e manutenção do equilíbrio econômico-financeiro dos contratos de concessão do serviço de distribuição de energia elétrica no Brasil, para identificar como estes podem conter restrições à adoção de um novo modelo de contabilidade. A análise procura investigar a contabilidade regulatória como instrumento de regulação econômica do setor de distribuição de energia elétrica para entender sua contribuição na identificação do equilíbrio econômico-financeiro estabelecido pelo marco regulatório do setor elétrico nacional, haja vista a mudança estabelecida pela Lei 11.638/2007. Para tanto, a metodologia utilizada é uma pesquisa analítica e comparativa através da simulação de um contrato de concessão de acordo com o modelo contábil atual e o novo modelo com a aplicação das interpretações internacionais de contabilidade. Conclui-se que o modelo elaborado de acordo com as normas internacionais de contabilidade proporciona melhor identificação do equilíbrio econômico e financeiro estabelecido nos contratos de concessão. / This work analyzes the accounting potentiality in the identification of the economic and financial equilibrium of the distribution concession contracts of Brazilian electrical sector. The regulatory accounting approaches of the mentioned sector are presented, the new business accounting environment established by law 11.638/2007 and the law 449/2008, which alters the effective partnership law, in order to provide theoretical elements to discuss the role of accounting in economic regulation. Especial emphasis is given to account subsidies when determining and maintaining the economic and financial equilibrium of concession contracts for electricity distribution service in Brazil, to identify how they may be restrictive to the adoption of a new accounting standard. The analysis tries to investigate the regulatory accounting as an economic regulation tool of the electricity distribution sector to understand the identification of the economic and financial equilibrium established by the regulatory mark of national electricity sector, have seen the change of the law 11.638/2007. Therefore, the methodology used is analytical and comparative research through simulation of a concession contract according to the effective accounting model and the new model applying accounting international standards. It was concluded that the model elaborated according to international accounting standards provides better identification of economic and financial equilibrium established in concession contracts.