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Ifrs - Entendendo a Utilizacao Do Fair Value Option, Contabilidade De Hedge E Identificacao De Derivativos Embutidos Segundo a IAS 39: Contem Diversos Exemplos Que Ilustram a Aplicacao Da IAS 39 Para Instrumentos Financeiros Ativos E Passivos, Criterios De Reconhecimento Inicial, Av

Ifrs - Entendendo a Utilizacao Do Fair Value Option, Contabilidade De Hedge E Identificacao De Derivativos Embutidos Segundo a IAS 39: Contem Diversos Exemplos Que Ilustram a Aplicacao Da IAS 39 Para Instrumentos Financeiros Ativos E Passivos, Criterios De Reconhecimento Inicial, Av


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About the Book

A Introducao das IFRS em mais de 120 paises no mundo trouxe um grande desafio para contadores, auditores internos e externos, autoridades fiscais e usuarios das demonstracoes contabeis das entidades listadas, instituicoes financeiras e companhias seguradoras no mundo. O desafio e, exatamente, entender as principais diferencas no tratamento contabil dos diversos elementos das demonstracoes contabeis comparados com as normas locais de contabilidade, bem como a grande quantidade de isencoes e escolhas de politicas contabeis que as entidades que adotam as IFRS podem usufruir. A grande utilizacao de instrumentos financeiros em todas as entidade trouxe uma nova necessidade para todos os profissionais, que e o correto entendimento da aplicacao das normas da IAS 39 para diversas transacoes. Entender esses elementos e um passo importante para contadores, analistas de mercado e investidores, trazendo uma vantagem competitiva para todos aqueles que desejam interpretar as demonstracoes contabeis em IFRS de forma eficiente e inteligente. Inclui : mais de 30 exercicios praticos; inclui guia de respostas para os exercicios;obra no meio academico e profissional e para os paises que possuem a Lingua portuguesa como idioma principal; inclui exemplos de aplicacao pratica do Fair Value Option; qualificacao de hedge contabil e tipos de hedge; contabilizacao de operacoes de hedge; identificacao e contabilizacao de derivativos embutidos; criterios para bifurcacao de derivativos embutidos; e outros aspectos relevantes para a contabilizacao de instrumentos financeiros. Esta obra e recomendada para todos os profissionais que estao comecando ou desejam aprimorar seus conhecimentos sobre as IFRS, professores universitarios, alunos, instrutores de cursos tecnicos, estudantes de cursos de pos graduacao e MBAs.

Table of Contents:
Sumario 1. A utilizacao de contabilidade de hedge e seus riscos 7 1.1 Introducao 7 1.2 Diferenca entre hedge economico e hedge contabil 9 1.3 Objeto de hedge 14 1.4 Instrumento de hedge 17 1.5 As condicoes minimas para utilizacao de contabilidade de hedge 21 1.6 Hedge de valor justo 32 1.7 Hedge de fluxo de caixa 33 1.8 Hedge de investimento liquido em uma operacao no exterior 34 1.9 Descontinuacao de hedge contabil 35 1.10 As implicacoes praticas da utilizacao de hedge contabil 40 2. A utilizacao do Fair Value Option 44 3. Derivativos embutidos 52 3.1 Processo de identificacao e bifurcacao de derivativos embutidos 53 4. Questoes de multipla escolha 72 5. Anotacoes 91 6. Respostas das questoes de multipla escolha 101


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Product Details
  • ISBN-13: 9781908514066
  • Publisher: Watson Publishers Ltd
  • Publisher Imprint: Watson Publishers Ltd
  • Height: 210 mm
  • Sub Title: Contem Diversos Exemplos Que Ilustram a Aplicacao Da IAS 39 Para Instrumentos Financeiros Ativos E Passivos, Criterios De Reconhecimento Inicial, Av
  • Width: 148 mm
  • ISBN-10: 190851406X
  • Publisher Date: 18 Feb 2012
  • Binding: Paperback
  • Language: Portuguese
  • Weight: 200 gr


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Ifrs - Entendendo a Utilizacao Do Fair Value Option, Contabilidade De Hedge E Identificacao De Derivativos Embutidos Segundo a IAS 39: Contem Diversos Exemplos Que Ilustram a Aplicacao Da IAS 39 Para Instrumentos Financeiros Ativos E Passivos, Criterios De Reconhecimento Inicial, Av
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Ifrs - Entendendo a Utilizacao Do Fair Value Option, Contabilidade De Hedge E Identificacao De Derivativos Embutidos Segundo a IAS 39: Contem Diversos Exemplos Que Ilustram a Aplicacao Da IAS 39 Para Instrumentos Financeiros Ativos E Passivos, Criterios De Reconhecimento Inicial, Av
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Ifrs - Entendendo a Utilizacao Do Fair Value Option, Contabilidade De Hedge E Identificacao De Derivativos Embutidos Segundo a IAS 39: Contem Diversos Exemplos Que Ilustram a Aplicacao Da IAS 39 Para Instrumentos Financeiros Ativos E Passivos, Criterios De Reconhecimento Inicial, Av

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