Governação empresarial e adoção voluntária da IFRS 8

Name: Governação empresarial e adoção voluntária da IFRS 8
Brand: Edicoes Nosso Conhecimento
SKU: 9786209957222
Price: 5120.0 INR
Availability: InStock

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ISBN13: 9786209957222
Binding: Paperback
Subject: N/A
Publisher: Edicoes Nosso Conhecimento
Publisher Imprint: Edicoes Nosso Conhecimento
Publication Date: April 29, 2026
Pages: 72
Original Price: USD 57.0
Language: Portuguese
Edition: N/A
Item Weight: 109 grams
BISAC Subject(s): Sociology / General

About The Book

Este livro foi concebido para analisar empiricamente a rela��o entre as vari�veis de governa��o empresarial e o n�vel de divulga��o volunt�ria ao abrigo da IFRS 8 (segmentos operacionais), no per�odo anterior � ado��o das IFRS na Nig�ria. Na sequ�ncia da transi��o das normas nacionais (NGAAP) para as Normas Internacionais de Relato Financeiro (IFRS) em 2012. Assim, este livro apresenta uma extensa bibliografia sobre os mecanismos de governa��o empresarial (conselho de administra��o e comit� de auditoria) e o relato financeiro. O objetivo acima referido torna-se imperativo, uma vez que o objetivo da prepara��o e divulga��o de informa��o financeira � fornecer aos utilizadores dessa informa��o dados relevantes e fi�veis para a tomada de decis�es de investimento. Por conseguinte, a divulga��o volunt�ria � um tema interessante, particularmente no que diz respeito � divulga��o por segmentos para investidores e outros utilizadores, uma vez que subsistem quest�es por responder sobre o que motiva ou influencia os gestores a divulgar informa��es. Este livro serve como uma refer�ncia valiosa para compara��o com outras na��es emergentes em termos do n�vel de conformidade com as IFRS. Proporciona tamb�m uma vis�o mais aprofundada sobre as intera��es entre os mecanismos de governa��o empresarial e a conformidade com as IFRS.

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