Browsing by Keyword "Provision"
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Uma análise sobre as dificuldades de avaliar incertezas e riscos jurídico-tributários e seus impactos contábeis e práticos
2016-12-14The present work aims to examine the risks and legal uncertainties and see how companies approach, treat and mitigate them, and how eventually this can be improved, especially in tax matters, considering the importance of ...
Provisionamento de processos judiciais e administrativos: análise crítica e propostas de boas práticas
2016-01-28This paper focuses on Brazilian standards concerning the provision and the disclosure of contingent liabilities specifically aiming at their use in legal and managerial proceedings, which are the kind of contingent liability ...