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Previous issue date: 2007-10-23 / This research deals with the accounting of the Liability in concession contracts of highways in the State of Sao Paulo in according to national and international regulations. Its main objective is to check the perception of experts in the subject, under a vision of the power of both the grantor and concessionaires, regarding the subject and the repercussions of the monetary correction in highway concession contracts with payable liability. Methodologically, this research is divided in 3 steps. The first step consisted of an exploratory research through review of the existing literature, which was very poor in terms of specific accounting of the liability of highways in the State of Sao Paulo. The second step consisted of the search of various opinions on the issue, both the regulatory agencies and the concessionaires. The third step consisted of interviews with experts in the subject and the projection of the effects of monetary correction in the long term. The survey revealed the lack of national regulatory agencies??? definition on the accounting treatment of road concessions, the difficulties of applying international standards to concession contracts in Brazil because its specificity and the effect of the monetary correction applied to both forms of liability registration. / Esta pesquisa trata da contabiliza????o do ??nus Fixo nos contratos de concess??o de rodovias no Estado de S??o Paulo frente ?? regulamenta????o nacional e internacional. Tem como objetivo principal verificar a percep????o de especialistas da ??rea, tanto numa vis??o do poder concedente quanto das concession??rias, a respeito do tema e os reflexos da atualiza????o monet??ria em concess??o de rodovia com ??nus Fixo a pagar. Metodologicamente, esta disserta????o divide-se em 3 etapas. Na primeira, houve uma pesquisa explorat??ria por meio de revis??o da literatura existente, que se revelou bastante escassa no que tange ao aspecto da contabiliza????o espec??fica do ??nus Fixo das rodovias paulistas. Uma segunda etapa consistiu da busca dos diversos posicionamentos a respeito do tema, tanto dos ??rg??os reguladores como das concession??rias. A terceira etapa consistiu de entrevistas com especialistas da ??rea e proje????o dos efeitos da atualiza????o monet??ria no longo prazo. A pesquisa revelou a indefini????o dos ??rg??os reguladores nacionais sobre o tratamento cont??bil das concess??es rodovi??rias, as dificuldades de aplica????o das normas internacionais aos contratos de concess??o no Brasil dada sua especificidade e o efeito da atualiza????o monet??ria aplicada as duas formas de registro do ??nus Fixo.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/741 |
| Date | 23 October 2007 |
| Creators | AVELAR, Sidnei Gomes de |
| Contributors | SILVA, Dirceu, ISHIKURA, Edison Ryu, C??RTES, Pedro Luiz |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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