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Home > Business and Economics > Finance and accounting > Accounting > Financial reporting, financial statements > U.S. GAAP: Guia Pratico De Adocao E Preparacao De Pacotes De Reportes Financeiros De Consolidacao Em U.S. GAAP
U.S. GAAP: Guia Pratico De Adocao E Preparacao De Pacotes De Reportes Financeiros De Consolidacao Em U.S. GAAP

U.S. GAAP: Guia Pratico De Adocao E Preparacao De Pacotes De Reportes Financeiros De Consolidacao Em U.S. GAAP


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About the Book

Obra considerada como relevante no meio academico e profissional para os paises que possuem a Lingua Portuguesa como idioma principal para o tema. Como resultado, ele simplifica a aplicacao de normas de US GAAP e interpretacoes especificas para situacoes do mundo real. O livro e dividido por grandes areas; Atualizado com a Nova Codificacao do FASB; Inclui requisitos de mensuracao / divulgacao de entidades registradas na U.S. SEC; Pode ser usado como um guia de referencia rapida de US GAAP, que ira reforcar a sua compreensao para todas as situacoes que podem ocorrer na pratica; Possui orientacao simples sobre interpretacao e aplicacao das volumosas normas de US GAAP; e Formatado segundo a nova codificacao de US GAAP do FASB. Voce vai encontrar praticamente todos os aspectos relevantes ou tratamentos contabeis que voce precisa saber para aplicar as normas de US GAAP como referencia para garantir que a sua empresa aplique os principais conceitos para ajustes ou diferencas de forma objetiva. Considerado um guia indispensavel de referencia tecnica para paises de lingua Portuguesa.Esta obra e recomendada para todos os profissionais que estao comecando ou desejam aprimorar seus conhecimentos sobre as US GAAP, professores universitarios, alunos, instrutores de cursos tecnicos, estudantes de cursos de pos graduacao e MBAs.

Table of Contents:
Sumario 1. Introducao ao US GAAP 9 1.1. Estabelecendo o US GAAP 11 1.2 A Nova Codificacao de Normas Contabeis do FASB 13 1.3 A Estrutura Conceitual do FASB 46 2. Componentes das demonstracoes financeiras de acordo com o US GAAP 48 3. Orientacoes sobre materialidade 49 4. Definicao do exercicio financeiro de acordo com o US GAAP 57 5. Apresentacao de Informacoes Comparativas 57 6. O principio da substancia sobre a forma 58 7. Uma visao verdadeira e apropriada 58 8. Definicao de ativos e passivos 63 9. Balanco patrimonial 64 10. Apresentacao do resultado abrangente e alteracoes no patrimonio 67 11. Reconhecimento em Outros Lucros Abrangentes (ou OCI) 71 11.1 Itens especificos de lucro ou prejuizo e formato da demonstracao de lucros abrangentes 72 12. Demonstracao do fluxo de caixa e definicao de caixa e equivalentes de caixa 75 12.1 Atividades operacionais, de investimento e financiamento 77 12.2 Metodo direto versus indireto 79 12.3 Juros e dividendos 79 12.4 Impostos de Renda 79 12.5 Instrumentos de hedge 79 12.6 Diferencas de moeda estrangeira (variacao cambial) 80 12.7 Compensacao 80 12.8 Ativos mantidos para aluguel e subsequentemente mantidos para venda 80 12.9 Alteracoes na participacao acionaria 81 13. Demonstracao das mutacoes do patrimonio liquido 81 14. Preparacao de demonstracoes financeiras consolidadas 81 15. Consolidacao e nao controle 82 15.1 Transacoes intragrupo 84 15.2 Transacoes de controle comum 90 15.3 Transacoes com acionistas 94 15.4 Modelo de controle - Entidades de proposito especifico (SPEs) 94 16 Investimentos em associadas e joint ventures 100 16.1 Associadas 100 16.2 Joint ventures 102 17. Combinacoes de negocios 117 18. A convencao de custo historico modificado 129 19. Imoveis para investimento 130 20. Ativos intangiveis e agio 134 21. Imobilizado 145 22. Capitalizacao de custos de emprestimos 153 23. Transacoes nao monetarias - Trocas de imobilizado e ativos intangiveis 156 24. Ativo nao circulante mantido para venda e operacoes descontinuadas 160 25. Arrendamentos 168 25.1 Introducao a contabilizacao de arrendamento 168 25.2 Vantagens do Arrendamento 170 25.3 Outras caracteristicas de acordos de arrendamento 173 25.4 Pontos de vista sobre capitalizacao de arrendamentos 176 25.5 Arrendamentos de capital 178 25.6 Arrendamentos operacionais 187 25.7 Arrendamento do tipo "vendas" 187 25.8 Exigencias contabeis 188 25.9 Transacoes de venda com leaseback 190 26. Deterioracao ou Impairment 193 27. Estoques 203 28. Instrumentos financeiros 204 28.1 Definicao de ativo financeiro 217 28.2 Definicao de passivo financeiro 218 28.3 Titulos e valores mobiliarios 218 28.4 Derivativos 219 28.5 Derivativos embutidos 227 28.6 Baixa contabil de ativos e passivos financeiros 231 28.7 Impairment ou deterioracao de ativos financeiros 238 28.8 Hedging 243 28.8.1 Os tres tipos de hedge 244 28.8.2 As condicoes minimas para contabilizacao de hedge 248 28.8.3 Eficacia do hedge 253 28.8.4 Descontinuidade da contabilizacao de hedge 257 28.9 Classificacao de instrumento financeiro como um elemento de divida ou como um componente do patrimonio liquido 260 28.10 Divulgacao de informacoes sobre instrumentos financeiros 270 29. Subsidios governamentais 273 30. Provisoes 276 31. Ativos e passivos contingentes 286 32. Beneficios a empregados 287 33. Remuneracao com base em acoes 303 34. Impostos sobre a renda 321 35. Conversao de moeda estrangeira 335 36. Efeitos da hiperinflacao 343 37. Contratos de seguro 345 38. Exigencias de divulgacoes especificas de acordo com o US GAAP 350 38.1 Divulgacoes sobre risco de capital 350 38.2 Registro de ajustes retroativos 350 38.3 Julgamentos e estimativas - divulgacoes exigidas de empresas registradas na SEC 351 39. Praticas contabeis, erros e estimativas 351 40. Eventos subsequentes a data do balanco patrimonial 354 41. Divulgacao de informacoes por segmento 357 42. Lucro por acao 361 43. Principios do reconhecimento de receita 372 44. Reconhecimento da receita e despesa de juros 399 44.1 Calculo da taxa de juros efetiva e custo amortizado 399 44.2 Alteracoes nos fluxos de caixa futuros estimados 407 44.3 Custos de transacao 409 44.4 Receitas de dividendos 411 45. Divulgacao de informacoes financeiras intermediarias 412 46. Divulgacoes de transacoes com partes relacionadas 421 47. Ativos biologicos 421 48. Avaliacao de recursos minerais 421 49. Exigencias de divulgacao especificas para empresas registradas na SEC 422 50. As Leis que regem o setor de valores mobiliarios nos Estados Unidos. 424 51. A Lista de Formularios da SEC 430 52. Coleta de Dados Eletronicos (EDGAR) 449


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Product Details
  • ISBN-13: 9781908514233
  • Publisher: Watson Publishers Ltd
  • Publisher Imprint: Watson Publishers Ltd
  • Height: 245 mm
  • Sub Title: Guia Pratico De Adocao E Preparacao De Pacotes De Reportes Financeiros De Consolidacao Em U.S. GAAP
  • Width: 170 mm
  • ISBN-10: 190851423X
  • Publisher Date: 18 Feb 2012
  • Binding: Paperback
  • Language: Portuguese
  • Weight: 800 gr


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