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A evolução da valoração dos elementos do activo – da perspectiva da utilidade para os seus utilizadores

 

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Opened Access A evolução da valoração dos elementos do activo – da perspectiva da utilidade para os seus utilizadores
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Author: Freitas, Guilhermina
Silva, Cláudia Ribeiro
Coordinator/Director: Díez de Castro, Enrique Carlos
Brândao, Elísio
Date: 2005
Published in: Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (2005), p 45-56
ISBN/ISSN: 84-96378-10-1
Document type: Presentation
Abstract: A evolução económico-financeira que se tem verificado nas últimas décadas, promoveu a necessidade de divulgação de informação a um universo cada vez mais alargado, em consequência do derrubamento de barreiras geográficas e económicas. Será que est...
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The economic and financial development that has emerged in the last decades has promoted the necessity of sharing information with a much larger universe due to the smash of geographical and economic barriers. Does this circumstance promote the need to alter the valuation basis of the active elements and the net profit? In this paper we intend to systematize the two valuation alternatives, showing the fundamental characteristics of each models, in order to understand the coincidence or not of those in face of the users, as well as the needs of changing the Portuguese accounting conceptual frame, in order of remodelling the valuation basis. So, in acceptance as most important users of financial information in Portuguese reality, the Investors, the Creditors and the State, we analyse their information needs according to the characteristics of financial information of IASB: comparability, understandability, reliability and relevance.
Cite: Freitas, G. y Silva, C.R. (2005). A evolução da valoração dos elementos do activo – da perspectiva da utilidade para os seus utilizadores. En Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (45-56), Sevilla: Universidad de Sevilla.
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URI: https://hdl.handle.net/11441/80000

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