Manual de contabilidade societaria fipecafi 2013 pdf


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Manual De Contabilidade Societaria Fipecafi 2013 Pdf

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Ex nihilo Wikipedia. This article is about the religious and metaphysical concept. For the Marvel Comics character, see Ex Nihilo comics. Tree of Life by Eli Content. The Tree of Life, or Etz ha. Chayim in Hebrew, is a mystical symbol used in the Kabbalah of esoteric Judaism to describe the path to Ha.

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Shem and the manner in which He created the world ex nihilo out of nothing, Joods Historisch Museum. Ex nihilo is a Latin phrase meaning out of nothing. It often appears in conjunction with the concept of creation, as in creatio ex nihilo, meaning creation out of nothing, chiefly in philosophical or theological contexts, but it also occurs in other fields. In theology, the common phrase creatio ex nihilo creation out of nothing, contrasts with creatio ex materia creation out of some pre existent, eternal matter and with creatio ex deo creation out of the being of God.

Creatio continua is the ongoing divine creation. The phrase ex nihilo also appears in the classical philosophical formulation ex nihilo nihil fit, which means Out of nothing comes nothing. When used outside of religious or metaphysical contexts ex nihilo also refers to something coming from nothing.

For example, in a conversation, one might raise a topic ex nihilo if it bears no relation to the previous topic of discussion. HistoryeditAncient Near Eastern mythologies and classical creation myths in Greek mythology envisioned the creation of the world as resulting from the actions of a god or gods upon already existing primeval matter, known as chaos. Hellenistic Judaism. Philo equated the Hebrew creator deity Yahweh with Aristotles primum movens First Cause23 in an attempt to prove that the Jews had held monotheistic views even before the Greeks.

The classical tradition of creation from chaos first came under question in Hellenistic philosophy on a priori grounds, which developed the idea that the primum movens must have created the world out of nothing. Traditional interpreters4 argue on grammatical and syntactical grounds that this is the meaning of Genesis 1 1, which is commonly rendered In the beginning God created the heavens and the earth.

They find further support for this view in New Testament passages such as Hebrews 1. By faith we understand that the universe was created by the word of God, so that what is seen was not made out of things that are visible and Revelation 4 1. For you God created all things, and by your will they existed and were created. However, other interpreters5 understand creation ex nihilo as a second century theological development.

According to this view, church fathers opposed notions appearing in pre Christian creation myths and in Gnosticismnotions of creation by a demiurge out of a primordial state of matter known in religious studies as chaos after the Greek term used by Hesiod in his Theogony.

The first sentence of the Greek version of Genesis in the Septuagint starts with the words , translatable as in the beginning he made. 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.

IFRS in a Global World

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 Indeed, it is a matter of great significance, since Accounting has great usefulness due to the quantification of various events bonded in a monetary language.

This fact makes Accounting unique - it is the universal language of business. However, a key factor is recognizing that the monetary unit has not a constant downloading power and that this fact should be taken into account during the preparation and analysis of Financial Statements so that they are fully useful for decision making.

There must be great care to avoid monetary illusion, which can be extremely harmful. The optimal solution might be deploying the Integral Monetary Correction method, which was adopted in Brazil on a mandatory basis for public companies between and The fact the inflation rate has decreased after the Plano Real [Real Plan] does not constitute a definitive factor to prevent the method to be applied.

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A core aspect is observing that, with the current inflation rates, the benefit of its application in managerial terms must overcome the cost, and the ideal option might be disclosure to external users.

A possibility might be using the Integral Monetary Correction method at least when communicating specific information, such as, for instance, the disclosure of financial expenses and revenue gains in actual terms, i. A fact related to measurement refers to the application of the concept of Fair Value. This concept is very complex, subjective, but its application certainly increases the informational capacity of Accounting, when compared to the cost method.

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