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- Teste no valor recuperável ; CPC-01; Auditor independente; Test value of recoverable ;Impairment test; Independent auditor 2
- Teste de reflexão cognitiva; Aspectos intuitivos; Práticas orçamentárias. 1
- The Labor market. Expectations of graduates. Skills and competences. Accounting sciences. Accounting. 1
- The present work sought to analyze the level of compliance of the Brazilian companies in the telecommunications sector listed in B3 to accounting pronouncement CPC 47. 1
- The research analyzes the teaching of accounting sciences in view of the convergence with international accounting standards, from the perspective of scientific production. 1
- The study aims to analyze the skills of expert accounting analysts in the Brazilian Federal Public Ministry. 1
- Theoretical basis; Hypothesis; Construct; Research in Accounting. 1
- Theory of attribution; Academic performance; Education 1
- Theory of disclosure. Disclosure of environmental information. Sustainability. 1
- theory of professions 1
- THIRD SECTOR 1
- Third sector, Non-Governmental Organization, Non Profit Organization; Control; Disclosure; Audit; Auditing Procedures; Audit Program; Financials Resources; Terceiro Setor; Organizações Não Governamentais; Organização sem Fins Lucrativos; Controle 2
- Third Sector. Accounting disclosure. Brazilian Accounting Standa 1
- Third Sector. Accounting disclosure. Brazilian Accounting Standards. 1
- This study aims to analyze the sustainable performance of Santa Catarina mesoregions from the sustainable development indicators proposed by the Santa Catarina Federation of Municipalities (FECAM). 1
- tipologias; temas; investigação; auditoria 1
- Títulos e valores mobiliários; Contabilização a valor de mercado; Instituições financeiras 1
- To analyze the perception of tax law operators regarding the efficiency, equity and complexity of the Brazilian tax system, as well as to verify if in their opinion the Brazilian taxes cause changes in taxpayer behavior, encourage the practice of tax planning tending to decrease the tax debt or generate inequality. 1
- To identify the IFRS 9 (CPC 48) adoption impact on Expected Credit Losses, based on historical losses under CPC 38. 1
- Toma de decisiones; Heurística de representatividad; Sesgo 1