Análisis de la disclosure de los requerimientos de pagos públicos: influencia de la legislación y fundamentos de la teoría contable Report as inadecuate




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Diana Vaz de Lima ;Revista de Educação e Pesquisa em Contabilidade 2012, 6 1

Author: Lucas Oliveira Gomes Ferreira

Source: http://www.redalyc.org/articulo.oa?id=441642775002_2


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Revista de Educação e Pesquisa em Contabilidade E-ISSN: 1981-8610 repec@cfc.org.br Academia Brasileira de Ciências Contábeis Brasil Gomes Ferreira, Lucas Oliveira; Vaz de Lima, Diana Análisis de la Disclosure de los Requerimientos de Pagos Públicos: Influencia de la legislación y fundamentos de la teoría contable Revista de Educação e Pesquisa em Contabilidade, vol.
6, núm.
1, enero-marzo, 2012, pp.
4-19 Academia Brasileira de Ciências Contábeis Brasília, Brasil Available in: http:--www.redalyc.org-articulo.oa?id=441642775002 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Revista de Educación e Investigatión en Contabilidad Analysis REPeC, Brasília, v.
6, n.
1, art.
1, p.
4-17, jan.-mar.
2012 Available online at www.repec.org.br ISSN 1981-8610 Public Court-Ordered-Debt Disclosure: Influence Legislation and Fundamentals of Accounting Theory of of Lucas Oliveira Gomes Ferreira Masters Degree Student at Institutional and Interregional Program of Post Graduate in Accounting Sciences UnB - UFPB-UFRN Address: QNL 6 Conjunto H Casa 17 – Taguatinga, 72155-608 - Brasília, DF E-mail: lucasogf@gmail.com Diana Vaz de Lima Ph.D.
Student at Institutional and Interregional Program of Post Graduate in Accounting Sciences UnB -UFPB-UFRN Assistant Professor of the Accounting Sciences and Actuarial Department at University of Brasília (UnB) Address: Campus Universitário Darcy Ribeiro - Prédio da FACE - Salas B1-02 - Asa Norte, 70910-900 - Brasília, DF E-mail: diana_lima@unb.br Abstract The purpose of the present study is to analyze the accounting disclosure of judicial payments warrants (precatórios, issued when go...





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