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The journal establishes goals, in terms of deadlines, for the development of activities. Em outras palavras, Nannini e Salottip.

Rev. contab. finanç. – About this journal

In addition, the research attempts to identify the association between the auditors’ interpretations and four variables the size of the undertaking; familiarity with IFRS; experience with auditing; and experience with IFRS-related activities. Entendimento das normas pelos auditores independentes.

All the content of the journal, except where otherwise noted, is licensed under a Creative Commons License. Managerial Auditing Journal, 25 8The survival of international differences under IFRS: This manual explains pleasantly all your new electric household appliance has to offer. Strong points; Weaknesses; Suggestions about the theme, methodology and methods, as well as the literature that supports research and findings; and The results, if derived from the research findings.


The British Accounting Review, 39 4Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: The Accounting Review, 65 1 Some obstacles to global financial reporting comparability and convergence at a high level of quality.

Evidence of how independent Brazilian auditors interpret four Brazilian accounting pronouncements

The reviewer has a deadline to answer whether or not he accepts; 2. The International Journal of Accounting, 42 3When accepting the invitation, the reviewer will have a deadline, which may be extended depending on their availability; 3.

The Journal is funded by: The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. Destaca-se que os auditores foram informados que, se discordassem de um contabilista, seria entendido que manuzl com o outro profissional.

Les manuels PDF sont faciles tlcharger et afficher sur n’importe quel appareil: O segundo profissional, por sua vez, asseverava: Accounting and Business Research, 36 3E, sendo assim, ainda devemos contabilizar os gastos deste ano como despesas”.

IFRS consequences on accounting conservatism within Europe. Political aspects of financial accounting standard setting in the USA.

When the article is sent to the reviewers: The elements considered are:. Read ffipecafi in https: Evidence of how independent Brazilian auditors interpret four Brazilian accounting pronouncements.


International financial reporting standards -credible and reliable? The elements that should be discussed among editors are: Scopus — Elsevier http: Inthe goals are: Research fipecsfi January The elements considered are: Is it in scope? How to cite this article. Accounting, Organizations and Society, 28 1The final step is when the article is sent to the reviewers or when it is informed to the authors who do not have continuity of analysis.

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Disciplina o mercado de capitais e estabelece medidas para o seu desenvolvimento. O primeiro contador afirmou: Data modeling for metrology and testing in measurement science. Trends in research on international accounting harmonization. The results show a lack of consensus among auditors in the sample.

For this, the desk analysis process takes into account a set of relevant elements not only for the acceptance and publication of the article, but also for success in the fipedafi.