MODEL OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING STANDARDS SYSTEM (ASS)
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1973 |
Resumo: | In this paper we discuss and analyze the Financial Statements (FS) prepared in accordance with the Accounting Standards System (ASS) proposal, presented by the Accounting Standards Committee (ASC), compared with the FS prepared in accordance with the Official Accounting Plan (OAP), in force in Portugal for the imposition of the Decree-Law n° 410/89 of November 21st. Thus, we arranged separately the normative aspects that govern the implementation of these FSs with comparative references among them, not with the intention to subjugate some over others, but to show their differences regarding substance, form and purpose. Being the financial statements the privileged way to inform interested parties about the economic and financial position of economic entities, it is normal to be the subject of constant worry about how to do. The ASS is part of that concern, through a need for communitary accounting standardization, updating a normative document, the OAP, which was late in getting to know updates that would attend the new economic realities. The changes are numerous and significant and deal, necessarily, with how to think and act in accounting. |
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MODEL OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING STANDARDS SYSTEM (ASS)O MODELO DAS DEMONSTRAÇÕES FINANCEIRAS DE ACORDO COM O SISTEMA DE NORMALIZAÇÃO CONTABILÍSTICA (SNC)Financial statements. Accounting Standards System. Official Accounting Plan. StandardizationDemonstrações financeiras. Sistema de normalização contabilística. Plano Oficial de Contabilidade. Normalização In this paper we discuss and analyze the Financial Statements (FS) prepared in accordance with the Accounting Standards System (ASS) proposal, presented by the Accounting Standards Committee (ASC), compared with the FS prepared in accordance with the Official Accounting Plan (OAP), in force in Portugal for the imposition of the Decree-Law n° 410/89 of November 21st. Thus, we arranged separately the normative aspects that govern the implementation of these FSs with comparative references among them, not with the intention to subjugate some over others, but to show their differences regarding substance, form and purpose. Being the financial statements the privileged way to inform interested parties about the economic and financial position of economic entities, it is normal to be the subject of constant worry about how to do. The ASS is part of that concern, through a need for communitary accounting standardization, updating a normative document, the OAP, which was late in getting to know updates that would attend the new economic realities. The changes are numerous and significant and deal, necessarily, with how to think and act in accounting. Neste trabalho discutimos e analisamos as Demonstrações Financeiras (DF) elaboradas de acordo com a proposta do Sistema de Normalização Contabilística (SNC), apresentada pela Comissão de Normalização Contabilística (CNC), comparativamente com as DF preparadas de acordo com o Plano Oficial de Contabilidade (POC), em vigor em Portugal por imposição do Decreto-Lei nº 410/89, de 21 de novembro. Assim, marcamos separadamente os aspectos normativos que norteiam a execução dessas DF com referências comparativas entre elas, não com intuito de subjugar umas em detrimento de outras, mas de mostrar as suas diferenças em relação à essência, forma e finalidade. Sendo as demonstrações financeiras, a forma privilegiada de informar os interessados acerca da posição económica e financeira das entidades económicas, é normal que sejam objecto de preocupação constante sobre a forma como o devem fazer. O SNC insere-se naquela preocupação, ou seja, por via de uma necessidade de normalização contabilística comunitária, vem actualizar um documento normativo, o POC, que tardava em conhecer actualizações que acompanhassem as novas realidades económicas. As alterações são em grande número e significativas e mexem, necessariamente, com a forma de pensar e agir contabilísticamente.Universidade Regional de Blumenau2010-07-08info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/197310.4270/ruc.20106Revista Universo Contábil; v. 6 n. 2 (2010); 101-1201809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1973/1321Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessOliveira, Helena Maria SantosSousa, Benjamim Manuel FerreiraTeixeira, Alfredo Luís Portocarrero Pinto2010-08-09T16:14:25Zoai:ojs.bu.furb.br:article/1973Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2010-08-09T16:14:25Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
MODEL OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING STANDARDS SYSTEM (ASS) O MODELO DAS DEMONSTRAÇÕES FINANCEIRAS DE ACORDO COM O SISTEMA DE NORMALIZAÇÃO CONTABILÍSTICA (SNC) |
title |
MODEL OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING STANDARDS SYSTEM (ASS) |
spellingShingle |
MODEL OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING STANDARDS SYSTEM (ASS) Oliveira, Helena Maria Santos Financial statements. Accounting Standards System. Official Accounting Plan. Standardization Demonstrações financeiras. Sistema de normalização contabilística. Plano Oficial de Contabilidade. Normalização |
title_short |
MODEL OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING STANDARDS SYSTEM (ASS) |
title_full |
MODEL OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING STANDARDS SYSTEM (ASS) |
title_fullStr |
MODEL OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING STANDARDS SYSTEM (ASS) |
title_full_unstemmed |
MODEL OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING STANDARDS SYSTEM (ASS) |
title_sort |
MODEL OF FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING STANDARDS SYSTEM (ASS) |
author |
Oliveira, Helena Maria Santos |
author_facet |
Oliveira, Helena Maria Santos Sousa, Benjamim Manuel Ferreira Teixeira, Alfredo Luís Portocarrero Pinto |
author_role |
author |
author2 |
Sousa, Benjamim Manuel Ferreira Teixeira, Alfredo Luís Portocarrero Pinto |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Oliveira, Helena Maria Santos Sousa, Benjamim Manuel Ferreira Teixeira, Alfredo Luís Portocarrero Pinto |
dc.subject.por.fl_str_mv |
Financial statements. Accounting Standards System. Official Accounting Plan. Standardization Demonstrações financeiras. Sistema de normalização contabilística. Plano Oficial de Contabilidade. Normalização |
topic |
Financial statements. Accounting Standards System. Official Accounting Plan. Standardization Demonstrações financeiras. Sistema de normalização contabilística. Plano Oficial de Contabilidade. Normalização |
description |
In this paper we discuss and analyze the Financial Statements (FS) prepared in accordance with the Accounting Standards System (ASS) proposal, presented by the Accounting Standards Committee (ASC), compared with the FS prepared in accordance with the Official Accounting Plan (OAP), in force in Portugal for the imposition of the Decree-Law n° 410/89 of November 21st. Thus, we arranged separately the normative aspects that govern the implementation of these FSs with comparative references among them, not with the intention to subjugate some over others, but to show their differences regarding substance, form and purpose. Being the financial statements the privileged way to inform interested parties about the economic and financial position of economic entities, it is normal to be the subject of constant worry about how to do. The ASS is part of that concern, through a need for communitary accounting standardization, updating a normative document, the OAP, which was late in getting to know updates that would attend the new economic realities. The changes are numerous and significant and deal, necessarily, with how to think and act in accounting. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-07-08 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1973 10.4270/ruc.20106 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1973 |
identifier_str_mv |
10.4270/ruc.20106 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1973/1321 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 6 n. 2 (2010); 101-120 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
_version_ |
1798945115793784832 |