Asset evaluation for management reports of Brazilian public companies

Authors

  • Reinaldo Guerreiro USP; FEA; Departamento de Contabilidade e Atuária; FIPECAFI
  • Jaime Crozati Universidade Estadual de Maringá
  • Maísa de Souza Ribeiro USP; FEA-RP; Departamento de Contabilidade

DOI:

https://doi.org/10.5700/issn.2177-8736.rege.2005.36528

Keywords:

Management accounting, Asset measurement, Public companies

Abstract

This 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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Published

2005-09-01

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

Issue

Section

Marketing