Contingent Liability
Mostrando 1-4 de 4 artigos, teses e dissertações.
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1. Provisões, contingências e normas contábeis: um estudo de gerenciamento de resultados com contencioso legal no Brasil / Provisions, contingencies and accounting standards: a study of Earnings Management through a Litigation Process in Brazil
A presente pesquisa investigou frente às subjetividades apresentadas pelas normas contábeis do International Financial Report Standards (IFRS), cuja responsabilidade por traduzir, adaptar a situações locais e acompanhar a introdução no Brasil é do Comitê de Pronunciamentos Contábeis (CPC) e pela Legislação Tributária Brasileira, se há indícios
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 12/04/2012
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2. Argumentation dynamics in Schumpeter: a rhetorical analysis essay / A dinâmica da argumentação em Schumpeter: um ensaio de análise retórica
This dissertation analyses the fecundity of the new rhetoric for a understanding of some elements of Joseph A. Schumpeter`s work. First of all, it provides a summary of the theoretical discussion about rhetoric within economics, which justifies the choice of new rhetoric as an alternative to McCloskey´s proposal. The different philosophical foundations of b
Publicado em: 2006
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3. A contabilidade como instrumento de gestão dos custos da qualidade ambiental: estudo de caso da empresa Sipcam Agro S.A. / Accounting as an instrument of environment quality costs management: a case study of Sipcam Agro S.A.
The present research aims to investigate which the accounting treatments of the environmental quality costs are, emphasizing the post-consumed product due to the risks of generating environment costs, originating in external failures, considered as contingent liability because of the difficulty in foreseeing such events. The theme choice proceeded from studi
Publicado em: 2005
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4. Contingent Fees in Medical Malpractice Litigation—A Qualitative Assessment
The medical profession has experienced high liability insurance premiums accompanied by widespread use of contingent fees in medical malpractice litigation. It is worthwhile, therefore, to assess qualitatively the merits of contingent fees, the evidence suggesting that they are associated with unjustified litigation and their implications for the medical and