Expected impacts of the international harmonization on brazilian enterprises' profit Impactos esperados da harmonização internacional no lucro das empresas brasileiras, na proxy dos ajustes BRGAAP/USGAAP reportados pelas emissoras de ADRs na NYSE: the proxy adjustments BRGAAP/USGAAP reported by ADRs issuers on NYSE

Expected impacts of the international harmonization on brazilian enterprises' profit Impactos esperados da harmonização internacional no lucro das empresas brasileiras, na proxy dos ajustes BRGAAP/USGAAP reportados pelas emissoras de ADRs na NYSE: the proxy adjustments BRGAAP/USGAAP reported by ADRs issuers on NYSE

This study a estimates expected impacts on Brazilian companies' reported profits, arising from the international accounting harmonization, rendered mandatory by the Brazilian New Corporation Law (Law 11.638/07). BRGAAP/USGAAP profit adjustments reported by Brazilian issuers of ADRs on NYSE are...

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Bibliographic Details
Main Authors: Edilene Santana Santos, Joanília Neide de Sales e Cia
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2009-08-01
Series:Revista de Contabilidade e Organizações
Subjects:
Contabilidade Internacional
harmonização contábil
BRGAAp
USGAAP
índice de conservadorismo
índice de comparabilidade
Nova Lei das SAs
Online Access:http://revistas.usp.br/rco/article/view/34741

Internet

http://revistas.usp.br/rco/article/view/34741

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