Listagem por Assunto "Provisionamento"

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Modelo de provisionamento de perdas de crédito em empresas do varejo

Hatamoto, Luis Otavio Pavan
2016-12-13

This study seeks to assess whether the provision method for doubtful accounts (PDD, or 'Provisão para Devedores Duvidosos') adopted by financial institutions is applicable in retail companies and if there are adjustments ...
Provisionamento de processos judiciais e administrativos: análise crítica e propostas de boas práticas

Kietzmann, Luís Felipe de Freitas
2016-01-28

This 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 ...