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ACCOUNTING CHOICE: INVENTORY ACCOUNTING CHOICE ANALYSIS BEFORE AND AFTER IFRS ADOPTION ; OPCIONES DE CONTABILIDAD: INVENTARIO OPCIÓN ANTES Y DESPUÉS DE LA APLICACIÓN DE LAS NIIF ; ESCOLHAS CONTÁBEIS: ANÁLISE DOS MÉTODOS DE AVALIAÇÃO DE ESTOQUES ANTES E APÓS IMPLEMENTAÇÃO DO IFRS

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  • معلومة اضافية
    • بيانات النشر:
      PPGCC - UFPE, ISCAL-IPL
    • الموضوع:
      2016
    • Collection:
      Portal de Periódicos - UFPE (Universidade Federal de Pernambuco)
    • الموضوع:
    • الموضوع:
      2017-2013
    • نبذة مختصرة :
      The aim of this paper was to identify valuation inventory methods adopted by publicly traded corporations after IFRS implementation, as well to analyze the economic determinants for the choice of valuation method used. The literature review addressed the theories used in accounting choices explanation (specially the Positive Theory of Accounting and Ricardian Hypothesis), including the accounting choices regarding valuation inventory methods; and Accounting Standard CPC 16 (2009), about inventories, the result of convergence to international accounting standards. After manual search in the annual reports, it was found that almost all companies analyzed adopted the valuation inventory method of weighted average cost. In this way, it was decided to adopt the methodology of multiple case study to analyze the motivation of accounting choices for cases identified as exceptional. The results allowed that weighted average cost adoption by companies in general is consistent with the hypothesis of reducing tax burden (tax planning), observed the current economic scenario. For the only company that has adopted the FIFO method, wich belongs the chemical sector, it is observed that the positive accounting theory is not applicable and the Ricardian Principle of Comparative Advantage is the best explanation for the adoption of this accounting method differentiated. The results presented are consistent with the literature review and presents relevant background information. ; El objetivo de este trabajo fue identificar los métodos de inventario de valoración adoptados por las empresas que cotizan en bolsa después de la aplicación de las NIIF , así como para analizar los determinantes económicos para la elección del método de valoración utilizado . La revisión de la literatura dirigida las teorías utilizadas en las opciones de contabilidad explicación ( en especial la teoría positiva de la contabilidad y de Ricardo hipótesis ), incluyendo las opciones de contabilidad en relación con los métodos de inventario de valoración ; y ...
    • File Description:
      application/pdf
    • Relation:
      https://periodicos.ufpe.br/revistas/ricontabeis/article/view/13355/16056; https://periodicos.ufpe.br/revistas/ricontabeis/article/view/13355
    • الرقم المعرف:
      10.34629/ric.v9i2.39-56
    • Rights:
      Direitos autorais 2017 RIC - Revista de Informação Contábil - ISSN: 1982-3967
    • الرقم المعرف:
      edsbas.25B6E5BB