Browsing by Author "Szuster, Flávia Rechtman"
Uma análise do valor social considerado pelo Comitê de Pronunciamentos Contábeis à luz da teoria tridimensional do direito Szuster, Flávia Rechtman
2011This thesis aimed to identify the social value considered by the Comitê de Pronunciamentos Contábeis (CPC) in issuing their pronouncements: getting closer or moving away from the international accounting standards. Accounting ...
Szuster, Natan; Szuster, Fortunée Rechtman; Szuster, Flávia Rechtman
2005-08-01This paper aims to debate the current challenges Brazilian accountants face when trying to disclose, through the financial statements, what is really happening in their companies. Furthermore, a proposal is presented that ...