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Revista 151 - outubro

REVISTA TOC 151 - OUTUBRO

Bibliografia referente ao artigo «IAS 37 – O projeto de substituição da norma», da autoria de Rui Almeida, Isabel Dias, Fábio Albuquerque, Fernando Carvalho, Pedro Pinheiro e Manuela Marcelino

  • (Além da consulta a diversos documentos publicados no sítio da IFRS Foundation http://www.ifrs.org/. Último acesso em 2012-08-20.)
  • Deloitte (2006). IAS 37 Disponível em http://www.iasplus.com/en/meeting-notes/agenda_0603/agenda663. Último acesso em 2012-08-21.
  • Deloitte (2010). IASB refines proposals for the measurement of liabilities in IAS 37. Disponível em http://www.iasplus.com/en/publications/ifrs-in-focus/2010/ias-plus-update-2014-iasb-refines-proposals-for-the-measurement-of-liabilities-in-ias-37-january-2010/view. Último acesso em 2012-08-21.
  • Deloitte (2010a). IFRS Project Insights Liabilities. Disponível em http://www.iasplus.com/en/publications/ifrs-project-insights/iasb-project-insights-2013-liabilities. Ultimo acesso em 2012-08-21.
  • Deloitte (2010b). Liabilities – Amendments to IAS 37. Disponível em http://www.iasplus.com/en/meeting-notes/agenda_1009/agenda1503. Último acesso em 2012-08-21.
  • IASB [International Accounting Standards Board]. (2005). Exposure Draft of Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits. Acedido em 2012-08-21 em http://www.ifrs.org/Current-Projects/IASB-Projects/Liabilities/EDJune05/Documents/EDAmendstoIAS37.pdf. 
  • IASB [International Accounting Standards Board]. (2010). Exposure Draft Measurement of Liabilities in IAS 37. Acedido em 2012-08-21 em http://www.ifrs.org/Current-Projects/IASB-Projects/Liabilities/EDJan10/Documents/EDIAS37Liabilities0110.pdf
  • IFRS Foundation [International Financial Reporting Standards Foundation]. (2010a). What´s wrong with IAS 37?. Acedido em 2012-08-21 em http://www.ifrs.org/Current-Projects/IASB-Projects/Liabilities/Meeting-Summaries/Documents/IAS370910b07AppBobs.pdf
  • IFRS Foundation [International Financial Reporting Standards Foundation]. (2010b). New items for initial consideration – Discount rate em 2012-08-21 em http://www.iasplus.com/en/meeting-notes/agenda_ifric_1011/agenda1759.
  • Regulamento nº 1126/2008/CE da Comissão, de 3 de Novembro. Bruxelas: Jornal Oficial da União Europeia, L 320 de 2008-08-29. Acedido em 2012-07-22, em http://www.cnc.min-financas.pt/IAS_SIC/REG_1126_2008_NIC_consolidado.pdf


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Bibliografia referente ao artigo «A ética e a deontologia em contabilidade e auditoria – A economia de longo prazo», da autoria de Bruno José Machado Almeida

  • Duska, R., Duska, B., 2003, Accounting Ethics, Blackwell Publishing, USA.
  • Humphrey, C., et al, 2003, "El debate de la responsabilidad civil de la auditoria en España: la construcción del discurso sobre la limitación de la responsabilidades de las corporaciones profesionales”, Revista Española de Financiación y Contabilidad, Octubre/Diciembre.
  • Hwang, N., et al., 2005, "An empirical test of cooperative learning in a passive learning environment”, Issues in accounting education, vol. 20, nº2, May.
  • Jennings, M., 2004, "Incorporating ethics and professionalism into accounting education and research: a discussion of voids and advocacy for training in seminal works in business ethics”, Accounting Education, vol. 19, nº1, February.
  • Kieso, et. al, 2012, Financial Accounting, Ed. 8, Jonh Wiley & Sons Inc., USA.
  • Knapp, MichaeL C., 2012, Contemporary Auditing: Real Issues and Cases, 9 Ed., South-Western College Pub.
  • Knechel, W.; Salterio,S. ;  Ballou, B., 2007, Auditing Assurance Risk, Ed. 3, Thomson South Western, Canada.
  • Maurice, J., 1996, Accounting Ethics, Pitman Publishing, London.
  • Pesqueux, Y., 2000, Ethique et comptabilité in encyclopédie de comptabilité, contrôle de gestion e audit, Economica, Paris.
  • Puttick, G.; Van Esch, S.; Kana, S., 2007,The Principles and Practice of Auditing, 9 Ed., Juta Academic.
  • Shaffel, J., Shaffel, L., 2005, "The influence of effective teaching in accounting on student attitudes, behaviour and performance, Issues in Accounting Education, vol. 20, nº3, August.
  • Smith, Adam, 1776, The Wealth of nations, New York: Modern Library, Ed. Edwin Canan, 1937.
  • Swanson, D., 2005, "Business ethics education at Bay: addressing a crisis of legitimacy”, Issues in Accounting Education, vol. 20, nº3, August.
  • Thibodeau, J. C., Freier, D. , 2010, Auditing and Accounting Cases – Investigating Issues of  Fraud Professional Ethics, 3th Edition, McGraw-Hill.
  • Velasquez, M., 1998, Business ethics concepts and cases, Prentice Hall, USA.
  • Velayuthan, S., 2003, "The accounting profession’s code of Ethics: is it a code f ethics or a code of quality assurance”, Critical Perspectives on Accounting, vol. 14.
  • Waddock, S., 2005, "Hallow Men and Women at the Helm… Hollow Accounting ethics?”, Issues in accounting education, vol. 20, nº2, May.
  • Weirich, Thomas R.; Pearson, Thomas C.; Churyk, Natalie Tatiana , 2010, Accounting & Auditing Research: Tools & Strategies, 7 Ed., Wiley.


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