Forms of measurement of the income and the consequences in the calculation of the ROA
Autor(a) principal: | |
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Data de Publicação: | 2006 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | BBR. Brazilian Business Review (English edition. Online) |
Texto Completo: | http://www.bbronline.com.br/index.php/bbr/article/view/460 |
Resumo: | The objective of this study is to analyze which the consequences in the ROA (Return on Assets), when of the use of different forms of measurement of the income. The forms of measurement, approached in this work, are: the accounting operational income, comprehensive income and net income. The North American accounting standards (US GAAP) make possible the use of the two first forms while what and the Brazilian legislation (Lei 6.404/76) establishes the application of third. The work present the three forms of measurement of the income aiming at to answer which the consequences in the ROA for the use of different forms of measurement of income? The main similarities and differences between the three concepts inhabit in the following aspects: value of measurement of the costs and expenditures; consideration of extraordinary items as integrant of the result or of the Equity; the accounting treatment of deriving contributions of not controlling shareholders or of third with characteristics of capital reserve. The ROA is calculated from the income presented for the company, and then the form of used measurement will influence the analysis of this pointer. |
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BBR. Brazilian Business Review (English edition. Online) |
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Forms of measurement of the income and the consequences in the calculation of the ROAFormas de Mensuração do Lucro e os Reflexos no Cálculo do ROAincome measurementreturn on investmentsextraordinary itemsmensuração do lucroretorno de investimentoitens extraordináriosThe objective of this study is to analyze which the consequences in the ROA (Return on Assets), when of the use of different forms of measurement of the income. The forms of measurement, approached in this work, are: the accounting operational income, comprehensive income and net income. The North American accounting standards (US GAAP) make possible the use of the two first forms while what and the Brazilian legislation (Lei 6.404/76) establishes the application of third. The work present the three forms of measurement of the income aiming at to answer which the consequences in the ROA for the use of different forms of measurement of income? The main similarities and differences between the three concepts inhabit in the following aspects: value of measurement of the costs and expenditures; consideration of extraordinary items as integrant of the result or of the Equity; the accounting treatment of deriving contributions of not controlling shareholders or of third with characteristics of capital reserve. The ROA is calculated from the income presented for the company, and then the form of used measurement will influence the analysis of this pointer.O objetivo deste estudo é analisar quais são os reflexos no ROA (Return on Assets) ou retorno sobre ativos, quando da utilização de diferentes formas de mensuração do lucro. As formas de mensuração, abordadas neste trabalho, são: lucro operacional contábil, lucro abrangente e lucro líquido. As normas contábeis norte-americanas (US GAAP) possibilitam a utilização das duas primeiras formas enquanto que a legislação brasileira (Lei 6.404/76) estabelece a aplicação da terceira. O trabalho apresenta as três formas de mensuração do lucro visando responder quais os reflexos no ROA pela utilização de diferentes formas de mensuração de lucro? As principais semelhanças e diferenças entre os três conceitos residem nos seguintes aspectos: valor de mensuração dos custos e despesas; consideração dos itens extraordinários como integrantes do resultado ou do Patrimônio Líquido; o tratamento contábil de contribuições oriundas de acionistas não controladores ou de terceiros com características de reserva de capital. O ROA é calculado a partir do lucro apresentado pela empresa, logo a forma de mensuração utilizada influenciará a análise deste indicador.FUCAPE Business Shool2006-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/46010.15728/bbr.2006.3.1.6Brazilian Business Review; Vol. 3 No. 1 (2006): January to June 2006; 73-85Brazilian Business Review; v. 3 n. 1 (2006): Janeiro a Junho de 2006; 73-851808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/460/696http://www.bbronline.com.br/index.php/bbr/article/view/460/697Copyright (c) 2006 Brazilian Business Reviewhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSoutes, Dione OlesczukSchvirck, Eliandro2018-11-06T20:00:23Zoai:ojs.pkp.sfu.ca:article/460Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T20:00:23BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false |
dc.title.none.fl_str_mv |
Forms of measurement of the income and the consequences in the calculation of the ROA Formas de Mensuração do Lucro e os Reflexos no Cálculo do ROA |
title |
Forms of measurement of the income and the consequences in the calculation of the ROA |
spellingShingle |
Forms of measurement of the income and the consequences in the calculation of the ROA Soutes, Dione Olesczuk income measurement return on investments extraordinary items mensuração do lucro retorno de investimento itens extraordinários |
title_short |
Forms of measurement of the income and the consequences in the calculation of the ROA |
title_full |
Forms of measurement of the income and the consequences in the calculation of the ROA |
title_fullStr |
Forms of measurement of the income and the consequences in the calculation of the ROA |
title_full_unstemmed |
Forms of measurement of the income and the consequences in the calculation of the ROA |
title_sort |
Forms of measurement of the income and the consequences in the calculation of the ROA |
author |
Soutes, Dione Olesczuk |
author_facet |
Soutes, Dione Olesczuk Schvirck, Eliandro |
author_role |
author |
author2 |
Schvirck, Eliandro |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Soutes, Dione Olesczuk Schvirck, Eliandro |
dc.subject.por.fl_str_mv |
income measurement return on investments extraordinary items mensuração do lucro retorno de investimento itens extraordinários |
topic |
income measurement return on investments extraordinary items mensuração do lucro retorno de investimento itens extraordinários |
description |
The objective of this study is to analyze which the consequences in the ROA (Return on Assets), when of the use of different forms of measurement of the income. The forms of measurement, approached in this work, are: the accounting operational income, comprehensive income and net income. The North American accounting standards (US GAAP) make possible the use of the two first forms while what and the Brazilian legislation (Lei 6.404/76) establishes the application of third. The work present the three forms of measurement of the income aiming at to answer which the consequences in the ROA for the use of different forms of measurement of income? The main similarities and differences between the three concepts inhabit in the following aspects: value of measurement of the costs and expenditures; consideration of extraordinary items as integrant of the result or of the Equity; the accounting treatment of deriving contributions of not controlling shareholders or of third with characteristics of capital reserve. The ROA is calculated from the income presented for the company, and then the form of used measurement will influence the analysis of this pointer. |
publishDate |
2006 |
dc.date.none.fl_str_mv |
2006-01-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artigo revisado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/460 10.15728/bbr.2006.3.1.6 |
url |
http://www.bbronline.com.br/index.php/bbr/article/view/460 |
identifier_str_mv |
10.15728/bbr.2006.3.1.6 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/460/696 http://www.bbronline.com.br/index.php/bbr/article/view/460/697 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2006 Brazilian Business Review https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2006 Brazilian Business Review https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FUCAPE Business Shool |
publisher.none.fl_str_mv |
FUCAPE Business Shool |
dc.source.none.fl_str_mv |
Brazilian Business Review; Vol. 3 No. 1 (2006): January to June 2006; 73-85 Brazilian Business Review; v. 3 n. 1 (2006): Janeiro a Junho de 2006; 73-85 1808-2386 1807-734X reponame:BBR. Brazilian Business Review (English edition. Online) instname:Fucape Business School (FBS) instacron:FBS |
instname_str |
Fucape Business School (FBS) |
instacron_str |
FBS |
institution |
FBS |
reponame_str |
BBR. Brazilian Business Review (English edition. Online) |
collection |
BBR. Brazilian Business Review (English edition. Online) |
repository.name.fl_str_mv |
BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS) |
repository.mail.fl_str_mv |
|| bbronline@bbronline.com.br |
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