As demonstrações financeiras em US GAAP tomadas como instrumento gerencial da CST: um estudo de caso

• Autor(a) principal: Ribeiro, Milton Vieira
• Data de Publicação: 2001
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/4031
• topic: Tecnologias de gestão; Administração de empresas; Contabilidade gerencial - Estudo de casos

The purpose of this research is to evaIuate the financiaI statements prepared in accordance with United States Generally Accepted PrincipIes as a decision making instrument, by CST's administration, instead of the financial statements prepared according to the Brazilian Generally Accepted Accounting PrincipIes. As a study of CST's case, its financiai reports, including financiai statements, administration reports, press release and others, reIated to the period from 1994 to 2000, are the basis of this research. The information of such documents were compared and anaIyzed. Also, it was necessary to research about the main accounting rules from Brazilian and American accounting, that can atfect the result of this study. Some financiai and accounting' s books from both countries, Brazil and United States, were used as a conceptual basis too. Through the achieved results it was possible to know the influence of the ditferences of accounting principIes on the financiaI information and, so, to evaluate which financiaI statements, Brazilian or American, are more consistent, for management purposes, considering the CST's characteristics.