Asset evaluation for management reports of Brazilian public companies
Keywords:Management accounting, Asset measurement, Public companies
AbstractThis paper identified specific concepts presented in accounting theory and their use in the determination of assets for reports. A questionnaire on the subject was sent to 133 companies selected from the FIPECAFI-FEA-USP database, produced 53 replies that qualified. Results showed that the traditional concepts of asset evaluation in accordance with legal organizational and fiscal principles were most frequently employed and also disclosed only a limited use of concepts considered to be innovative, in management reports by public companies.
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How to Cite
Guerreiro, R., Crozati, J., & Ribeiro, M. de S. (2005). Asset evaluation for management reports of Brazilian public companies . REGE Revista De Gestão, 12(3), 91-107. https://doi.org/10.5700/issn.2177-8736.rege.2005.36528