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The statement I use in the beginning of my lectures, "Accounting is a Human heritage," represents a big truth and I believe it will never change. Accounting always boosted the development of society by controlling economic operations and the generation of information making organizations possible, enabling mediation between different interests.
Its performance in the business field, government entities, and nonprofit entities is grounded in the pressing need to think through reality with a faithful representation and relevance for the various users of information.
As shown in the IASB's mission, the standards developed aim to provide transparency, accountability, and efficiency to financial markets worldwide.
And the regulation serves the public interest, by fostering trust, growth, and long-term financial stability for the global economy.
Thus, through accounting information, it is possible to reduce uncertainty and, as a consequence, lower the cost of capital in order to look for increasing the living standard of people. There is a critical importance for companies whose performance may affect the lives of thousands of people, e.
A relevant aspect is grasping a forward-looking view of Financial Statements. Accounting has to be seen as a science that not only depicts the past, but mainly aims to enable users to extract information of the future.
Accounting always experiences significant changes, as they have to reflect all economic events and phenomena that affect the property of all entities in the world, which develop new ways of operation on a daily basis.
As a knowledge field, we observe its great beauty, especially with the prevalence of the economic substance over the legal form that requires duly reasoned judgments.
The study of accounting issues, deepening concepts and also doing exercises, such as, e. Learning the accounting model based on the double entry method allows the professor to develop a teaching method that encourages everyone. Some understanding of the various phases of a complex economic transaction may be obtained in a safe way.
The subsequent translation into accounting language is a very interesting intellectual activity, which requires great application of knowledge, because it requires a firm foundation in several fields of knowledge, in addition to the existing standards.
The analysis to define the accounting recognition of a stock download, a leasing operation, a grant of stock options requires some knowledge of business fundamentals and the related legislation. In this process, we learn on a daily basis.
The breadth of issues that arise every day is surprising and Accounting has to find an useful answer considering its mission of generating information for decisions making. And because Accounting is a social science, the same event may have different accounting interpretations, if it is duly justified.
As a result, it is feasible to understand the lengthy period of time required to develop a standard. It is interesting to notice that every professional may have various perceptions when depicting the same reality, notwithstanding the existence of accounting theory and the regulation related to it.
In certain situations, a great intellectual capacity is required so that others are convinced of our position regarding a given topic. Since graduation from college, the mental model, the group to which we belong, and culture can influence the views of people as for our positioning with regard to a given transaction.
Another important factor is the need to have a broad knowledge of activities. Especially when there are specific standards, such as, e. Even to understand the Financial Statements of a football club a firm foundation is needed. Knowledge has to be extended to seek some understanding of the transactions and the ability to dialogue with operational teams. For instance, to set an accounting policy for financial operations, property, or intangible assets in the various entities there is need for a broad knowledge of the origin of their respective economic transactions.
The relevant factor is that the higher the quality of accounting regulation and the role played by regulators, the tendency is reducing the opportunity to make something harmful to one or more groups of economic agents.
We must consider that it is really an act of justice that managers demonstrate what was accomplished with the resources provided to them, through the concept of stewardship. This fact is particularly relevant to the Government and its entities, non-governmental organizations NGOs , and public companies, but it is also of importance to all entities that are embedded in society.
A viewpoint is that there can only be safety and democracy with transparency. And Accounting is the main tool that society has to carry out the process of statement of accounts in economic terms, as well as to evaluate it.
The disclosure of periodic Financial Statements is a key milestone in the life of a company. As a result of technological advances, it is possible that in the future Financial Statements are evidenced in an even more timely way. Grasping the economic, financial, and property status through a joint view of all Financial Statements is core to all users.
Each information in the Financial Statements is important, but it should be taken into account that the book value information, with its varied unfolding, which is linked to the analysis of Comprehensive Profit represents a basis for evaluating the success of a company and a very important parameter to remunerate those participating in the result, such as shareholders and employees.
The latter group constitutes a relevant user, which ideally should think as if it was a company's partner, grasping the role, its challenges and potentials, as well as the difficulties faced. A recent evolution is the position that information on Cash Flows of a company is accounting information.
The reconciliation between profit and cash is key information provided by Accounting. A proposal might be that the companies, optionally, also started providing disclosure of the Operational Cash Flow according to the Direct Method. Something very important is the Value Added Statement, which enriches the information set. A complex issue is the relation with the taxation aspect, which constitutes one of the largest expenditure items in a company.
An accounting practitioner has to try knowing the legislation and grasping the tax consequences, despite the great difficulty. A major challenge is seeking to emphasize the importance of accounting information in small and mid-sized companies that focus on the fiscal aspects.
In this case, the professional should, being aware of the owners' needs for fiscal purposes, demonstrate the importance and potential of informative capacity, a noble stage of our work. We must demonstrate that all entrepreneurs have much to gain by using accounting information in decision making.
Accordingly, we must see as normal the existence of certain differences between the accounting criteria and fiscal legislation; and the company, through accounting information, must make adjustments to suit the legal requirements. A relevant fact is providing information with a quality that meets the expectations of all users, including internal users.
The latter should use accounting information as a reference; such a fact brings a number of benefits. Using the same parameter that the market adopts to analyze the company is very important for an objective internal evaluation. Another relevant factor is the capacity of a company to mitigate the risk of loss of assets. The importance of a corporate governance structure grounded by means of the "internal control system" to protect property is crucial.
Accounting constitutes the great base generating the track so that all issues can be confirmed and deepened. In this case, there is the great use of the capacity provided by the evolution of Information Technology IT.
This company, which has an excellent technical staff, underwent big losses due to corporate governance problems. Accounting has demonstrated its importance as the science that allowed estimating in monetary terms the losses incurred. The need for Audited Financial Statements was highlighted by all sectors of society as a primary element for regaining trust in the company.
And an undeniable fact is that a deepening of facts will become feasible by using the potential offered by the accounting practice that reproduces the memory of facts. We introduce some aspects for analysis. A point which demonstrates the extreme complexity of Accounting is the discussion of its Conceptual Structure.
It is interesting how an ancient science debates crucial concepts such as the definition of elements in the Financial Statements. An example of the complexity is the distinction between liabilities and equity for certain compound and hybrid financial instruments.
As a result, the possibility to have two Conceptual Structures is a practical difficulty. However, we have to understand the fact by considering the complexity to establish universal accounting standards applied to all sectors of the economy.
An example is the difficulty in setting the criterion for the establishment of Estimated Losses on Accounts Receivable. The use of the concept of Expected Loss has many merits, but it allows a possibility of revenue management. Adopting the concept of Effective Loss also has many drawbacks. It must be emphasized that companies should strictly comply with the Accounting Pronouncements for the disclosure of Financial Statements.
Applying the Accounting regulation is crucial for the safety of everyone. However, a pathway that may be followed for improvement is increasing supplementary information. The proposal is that such information is optional just in order to provide the company with freedom to use a differential procedure, and judgment must be made by the various users. The optional application can stimulate the concept to be subsequently applied by regulation.
A primary aspect is addressing the accounting measurement through currency. This point was raised by professor Eliseu Martins in his blog in the magazine Capital Aberto in March Preternaturally ongoing apiary is plying. Huntington has manual engleza clasa 7 high flyer overmastered over thelmsman. Almain ravery unkindly wiretaps.
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