Contabilidade com juros reais

• Autor(a) principal: Cysne, Rubens Penha
• Data de Publicação: 1989
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/389
• topic: Economia; Contabilidade; Juros; Economia

This paper ams at providing theoretical bases for real interest accounting. Section II presents empirical evidence which corroborates the use of real interest in the evaluation of the budget deficit and other macroeconomic aggregates. Section III provides the methodology of accounting with real interest. Section IV, V and VI are used to exemplify the use of this methodology, as well as to present à brazilian historical series of inflationary tax ard inflationary transfers to commercial banks. Section VII extends the real interest accounting techniques to Social Accounts. An useful corolary of this section is that the usual identitites derived from Social Accounts remain valid under the alternative methodology here derived. Finally, it is displayed in Section VIII that alI this apparatus can be regarded as an extension of the mechanisms of corporate profits correction which have been largerly used in Brazil since 1964.