MOSAIC REFLECTIVE ABOUT FINANCIAL REPORTING AND CONVERGENCE PROCESS TO INTERNATIONAL STANDARDS OF ACCOUNTING

Detalhes bibliográficos
Autor(a) principal: Borges, Me. Tiago José Gonzaga
Data de Publicação: 2016
Outros Autores: Costa, Kézia Alessandra F. Cunha da
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Processus de Estudos de Gestão, Jurídicos e Financeiros (Online)
Texto Completo: https://periodicos.processus.com.br/index.php/egjf/article/view/120
Resumo: Accounting is an applied social science largely influenced by the environment in which it operates. Therefore, it is noteworthy that, given the changes in the evolutionary process of humanity, accounting needs to accompany them. Choi and Muller (2008) indicate that the evolutionary steps of accounting began more emphatically with the presence of the State Cities of Italy in the fourteenth and fifteenth centuries. Thus, the double-match method formulation had a more fertile field to compile. It should be noted that there were already some studies on the subject, but nothing formalized in terms of publication, nor likely to be widely disseminated.
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spelling MOSAIC REFLECTIVE ABOUT FINANCIAL REPORTING AND CONVERGENCE PROCESS TO INTERNATIONAL STANDARDS OF ACCOUNTINGMOSAICO REFLEXIVO SOBRE O FINANCIAL REPORTING E O PROCESSO DE CONVERGÊNCIA ÀS NORMAS INTERNACIONAIS DE CONTABILIDADEMOSAICO REFLEXIVO. O FINANCIAL REPORTING. CONVERGÊNCIA. CONTABILIDADEREFLECTIVE MOSAIC. THE FINANCIAL REPORTING. CONVERGENCE. ACCOUNTINGAccounting is an applied social science largely influenced by the environment in which it operates. Therefore, it is noteworthy that, given the changes in the evolutionary process of humanity, accounting needs to accompany them. Choi and Muller (2008) indicate that the evolutionary steps of accounting began more emphatically with the presence of the State Cities of Italy in the fourteenth and fifteenth centuries. Thus, the double-match method formulation had a more fertile field to compile. It should be noted that there were already some studies on the subject, but nothing formalized in terms of publication, nor likely to be widely disseminated.A contabilidade é uma ciência social aplicada amplamente influenciada pelo ambiente no qual está inserida. Portanto, cabe ressaltar que, dadas as mudanças no processo evolutivo da humanidade, a contabilidade precisa acompanhá-las. Choi e Muller (2008) sinalizam que os passos de evolução da contabilidade se iniciarammais enfaticamente com apresença das Cidades Estado da Itália nos séculos XIV e XV. Assim, a formulação método das partidas dobradas teve um campo mais fértil para ser compilado. Cumpre salientar que já existiam alguns estudos acerca do tema, porém nada formalizado em termos de publicação, tampouco passí­vel de ampla difusão.Centro Universitário Processus - UniProcessus2016-03-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://periodicos.processus.com.br/index.php/egjf/article/view/120Revista Processus de Estudos de Gestão, Jurí­dicos e Financeiros; v. 7 n. 25 (2016): Revista Processus de Estudos de Gestão, jurídicos e Financeiros, Ano VII, Vol.VII, n.25, jan./mar., 2016.; 48-57Revista Processus de Estudos de Gestão, jurídicos e Financeiros; Vol. 7 No. 25 (2016): Processus Journal of Management, Legal and Financial Studies, Year VII, Vol.VII, n.25, jan./mar., 2016.; 48-57Revista Processus de Estudos de Gestão, jurídicos e Financeiros; Vol. 7 Núm. 25 (2016): Revista Processus de Estudos de Gestão, jurídicos e Financeiros, Ano VII, Vol.VII, n.25, jan./mar., 2016.; 48-572178-20082237-2342reponame:Revista Processus de Estudos de Gestão, Jurídicos e Financeiros (Online)instname:Faculdade Processus (DF)instacron:PROCESSUSporhttps://periodicos.processus.com.br/index.php/egjf/article/view/120/108Borges, Me. Tiago José GonzagaCosta, Kézia Alessandra F. Cunha dainfo:eu-repo/semantics/openAccess2019-09-10T17:51:06Zoai:ojs2.periodicos.processus.com.br:article/120Revistahttps://periodicos.processus.com.br/index.php/egjf/PRIhttps://periodicos.processus.com.br/index.php/egjf/oaijonas.goncalves@institutoprocessus.com.br2178-20082178-2008opendoar:2019-09-10T17:51:06Revista Processus de Estudos de Gestão, Jurídicos e Financeiros (Online) - Faculdade Processus (DF)false
dc.title.none.fl_str_mv MOSAIC REFLECTIVE ABOUT FINANCIAL REPORTING AND CONVERGENCE PROCESS TO INTERNATIONAL STANDARDS OF ACCOUNTING
MOSAICO REFLEXIVO SOBRE O FINANCIAL REPORTING E O PROCESSO DE CONVERGÊNCIA ÀS NORMAS INTERNACIONAIS DE CONTABILIDADE
title MOSAIC REFLECTIVE ABOUT FINANCIAL REPORTING AND CONVERGENCE PROCESS TO INTERNATIONAL STANDARDS OF ACCOUNTING
spellingShingle MOSAIC REFLECTIVE ABOUT FINANCIAL REPORTING AND CONVERGENCE PROCESS TO INTERNATIONAL STANDARDS OF ACCOUNTING
Borges, Me. Tiago José Gonzaga
MOSAICO REFLEXIVO. O FINANCIAL REPORTING. CONVERGÊNCIA. CONTABILIDADE
REFLECTIVE MOSAIC. THE FINANCIAL REPORTING. CONVERGENCE. ACCOUNTING
title_short MOSAIC REFLECTIVE ABOUT FINANCIAL REPORTING AND CONVERGENCE PROCESS TO INTERNATIONAL STANDARDS OF ACCOUNTING
title_full MOSAIC REFLECTIVE ABOUT FINANCIAL REPORTING AND CONVERGENCE PROCESS TO INTERNATIONAL STANDARDS OF ACCOUNTING
title_fullStr MOSAIC REFLECTIVE ABOUT FINANCIAL REPORTING AND CONVERGENCE PROCESS TO INTERNATIONAL STANDARDS OF ACCOUNTING
title_full_unstemmed MOSAIC REFLECTIVE ABOUT FINANCIAL REPORTING AND CONVERGENCE PROCESS TO INTERNATIONAL STANDARDS OF ACCOUNTING
title_sort MOSAIC REFLECTIVE ABOUT FINANCIAL REPORTING AND CONVERGENCE PROCESS TO INTERNATIONAL STANDARDS OF ACCOUNTING
author Borges, Me. Tiago José Gonzaga
author_facet Borges, Me. Tiago José Gonzaga
Costa, Kézia Alessandra F. Cunha da
author_role author
author2 Costa, Kézia Alessandra F. Cunha da
author2_role author
dc.contributor.author.fl_str_mv Borges, Me. Tiago José Gonzaga
Costa, Kézia Alessandra F. Cunha da
dc.subject.por.fl_str_mv MOSAICO REFLEXIVO. O FINANCIAL REPORTING. CONVERGÊNCIA. CONTABILIDADE
REFLECTIVE MOSAIC. THE FINANCIAL REPORTING. CONVERGENCE. ACCOUNTING
topic MOSAICO REFLEXIVO. O FINANCIAL REPORTING. CONVERGÊNCIA. CONTABILIDADE
REFLECTIVE MOSAIC. THE FINANCIAL REPORTING. CONVERGENCE. ACCOUNTING
description Accounting is an applied social science largely influenced by the environment in which it operates. Therefore, it is noteworthy that, given the changes in the evolutionary process of humanity, accounting needs to accompany them. Choi and Muller (2008) indicate that the evolutionary steps of accounting began more emphatically with the presence of the State Cities of Italy in the fourteenth and fifteenth centuries. Thus, the double-match method formulation had a more fertile field to compile. It should be noted that there were already some studies on the subject, but nothing formalized in terms of publication, nor likely to be widely disseminated.
publishDate 2016
dc.date.none.fl_str_mv 2016-03-20
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.processus.com.br/index.php/egjf/article/view/120
url https://periodicos.processus.com.br/index.php/egjf/article/view/120
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.processus.com.br/index.php/egjf/article/view/120/108
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Centro Universitário Processus - UniProcessus
publisher.none.fl_str_mv Centro Universitário Processus - UniProcessus
dc.source.none.fl_str_mv Revista Processus de Estudos de Gestão, Jurí­dicos e Financeiros; v. 7 n. 25 (2016): Revista Processus de Estudos de Gestão, jurídicos e Financeiros, Ano VII, Vol.VII, n.25, jan./mar., 2016.; 48-57
Revista Processus de Estudos de Gestão, jurídicos e Financeiros; Vol. 7 No. 25 (2016): Processus Journal of Management, Legal and Financial Studies, Year VII, Vol.VII, n.25, jan./mar., 2016.; 48-57
Revista Processus de Estudos de Gestão, jurídicos e Financeiros; Vol. 7 Núm. 25 (2016): Revista Processus de Estudos de Gestão, jurídicos e Financeiros, Ano VII, Vol.VII, n.25, jan./mar., 2016.; 48-57
2178-2008
2237-2342
reponame:Revista Processus de Estudos de Gestão, Jurídicos e Financeiros (Online)
instname:Faculdade Processus (DF)
instacron:PROCESSUS
instname_str Faculdade Processus (DF)
instacron_str PROCESSUS
institution PROCESSUS
reponame_str Revista Processus de Estudos de Gestão, Jurídicos e Financeiros (Online)
collection Revista Processus de Estudos de Gestão, Jurídicos e Financeiros (Online)
repository.name.fl_str_mv Revista Processus de Estudos de Gestão, Jurídicos e Financeiros (Online) - Faculdade Processus (DF)
repository.mail.fl_str_mv jonas.goncalves@institutoprocessus.com.br
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