Submitted by Maicon Juliano Schmidt (maicons) on 2015-07-13T14:55:34Z No. of bitstreams: 1 Márcio Schuch Silveira.pdf: 9464761 bytes, checksum: 8fd2e275cd1bea925c996ab53a50ad1a (MD5) / Made available in DSpace on 2015-07-13T14:55:34Z (GMT). No. of bitstreams: 1 Márcio Schuch Silveira.pdf: 9464761 bytes, checksum: 8fd2e275cd1bea925c996ab53a50ad1a (MD5) Previous issue date: 2014-01-31 / Nenhuma / A prática contábil resulta das escolhas dos profissionais de contabilidade, as quais sofrem restrições formais e informais; neste sentido, esta dissertação aborda o desenvolvimento do tema sobre harmonização contábil, que analisa a influência dos fatores institucionais sobre as práticas contábeis. Objetiva ainda identificar se a adoção das normas internacionais de contabilidade resultou na alteração da diversidade dos índces econômicos financeiros das empresas listadas no mercado de capitais do Brasil (BOVESPA). No contexto de um processo de mudança de normas e de padrões contábeis, a Teoria Institucional de Douglas North possibilita ajudar na compreensão sobre a adoção de IFRS, já que as novas normas internacionais de contabilidade visam harmonizar as práticas contábeis de vários países, buscando melhora na comparabilidade da contabilidade. Um dos possíveis impactos da adoção de IFRS como padrão para a elaboração das demonstrações contábeis pôde ser identificado ao se analisar os índices econômicos-financeiros das companhias, com base em dez indicadores, no período de 2000 a 2011. Para a fundamentação deste estudo, adotou-se como referência a pesquisa de Jones e Finley (2011), porém, diferenciando-se principalmente no que se refere à amostra, ao empregar empresas brasileiras e ao segundo método de análise, para confirmar a variação do coeficiente de variação, com o teste estatístico ANOVA. Como resultado da pesquisa, não foi possível verificar redução na diversidade das informações contábeis das empresas listadas no mercado de capitais do Brasil - o que se difere do achado de Jones e Finley (2011), que indicou algumas reduções estatísticas significantes na variabilidade das mensurações após IFRS, mesmo controlando fatores, como: tamanho da empresa, setor e status da adoção. / The accounting practice follows the choices of accounting professionals, which undergo formal and informal restrictions in this sense, this dissertation discusses the development of the subject of accounting harmonization, which examines the influence of institutional factors on accounting practices. It also aims to identify whether the adoption of international accounting standards resulted in reduced diversity of financial statements of listed companies in the capital market in Brazil (BOVESPA). In the context of a process of change in accounting rules and standards, the Institutional Theory of Douglas North provides help in understanding the adoption of IFRS, since the new international accounting standards to harmonize the accounting practices of various countries seeking improved effectiveness of accounting. One of the possible impacts of adopting IFRS as the standard for the preparation of financial statements could be identified when analyzing financial ratios in the period 2000-2011. For the rationale of this study was adopted as reference the research of Jones and Finley (2011 ), however , differing mainly with respect to the sample by employing Brazilian and the second method of analysis companies, to confirm the variation of coefficient of variation, with the ANOVA statistical test. As a result of the research, it was not possible to verify reduction in the diversity of financial statements of listed companies in the capital market in Brazil - which differs from the findings of Jones and Finley (2011 ), which indicated some statistically significant reductions in the variability of the measurements after IFRS, even controlling factors such as company size, industry and status of adoption.

政府為雇主之公務人員退休撫卹計劃，依據現行退撫法規設立公務人員退休撫卹基金管理委員會及監理委員會負責業務執行，屬於雇主〈即政府〉責任之退休基金提撥政策依法由公務人員退休撫卹基金管理委員會釐定，定期依照精算評估報告規劃年度提撥率與基金負債，由於公務人員退休撫卹制度之健全與否攸關國家行政效能，依歐美先進國家之作法，均依據精算原理擬定合適之退休金提撥原則，並將財務資訊透過政府單位之財務報導予以認列與揭露，本研究鑑於公務人員退休撫卹計劃之特殊性與重要性，以美國政府會計準則第27號公報為參考依據，探討政府採用退休金提撥原則之合理性，如何正確揭露於相關之財務報導，適度認列公務人員退休基金之負債，同時清楚呈現基金之提撥歷程，建立完整之精算揭露準則與方法。 第一章 緒論 第一節 研究動機和目的 第二節 研究範圍和限制 第三節 研究架構和內容 第二章 公務人員退休撫卹計劃 第一節 退休撫卹計劃的類型 第二節 公務人員退休撫卹計劃之角色 第三章 退休基金之提撥原則 第一節 前言 第二節 確立提撥所依據的精算負債 第三節 確立基金提撥的方法與目標 第四節 建立財務分析模式 第五節 確定目標成本提撥的穩定度 第六節 檢驗基金提撥是否符合法律與會計規範 第四章 公務人員退休撫卹計劃之財務報導 第一節 不同退撫計劃財務報導之差異 第二節 我國公務人員退撫計劃之種類 第三節 公務人員退撫計劃財務報導之基本概念 第四節 公務人員退撫計劃資訊之揭露 第五章 結論與建議 第一節 結論 第二節 建議 第三節 後續研究之建議 附錄一 名詞解釋 附錄二 各種精算成本法之數學公式及說明 附錄三 公務人員退撫計劃退休金相關精算資訊財務報導之範例說明 附錄四 中華民國精算學會「退休辦法一般公認精算評估準則」 附錄五 財務會計準則公報第十八號精算評估中針對具有共同性精算假設所應採用之基礎 參考書目 / According to enact public employees pension regulations, the Taiwan public employee management board and supervisory board was established to perform the administration for the government employees pension plan. The management board is required by law to set up the funding policy and disclose the plan liabilities to the plan members annually. Since the financial soundness and compensation suitability of the pension scheme is directly related to the government productivity and competency, the funding schedule need to be guided carefully based on the sounded actuarial principle. In this study, statement No.27 of the government standard accounting board (GASB) employed in United States is examined to investigate the substantive funding policy and financial reporting. The financial reporting of the funding schedule for the public and the accrued liabilities disclosed in the balance sheet of the pevsion fund are also scrutinized. Finally explicit requirements for actuarial reporting and general actuarial principle for government employees pension plan are proposed.