Financial Accounting

Functional currency Currency of Presentation Adjustment in the PL These alterations as conversion adjustments, which used currency, which tax of used exchange and index, as well as any another type of excellent information for the user will have to be demonstrated in the Explicativas Notes of these reports. BRAZIL references. Law n 6,404/76, of 15 of December of 1976. It makes use on the societies for action. Official gazette of the Federative Republic of Brazil. Brasilia, DF, 15 ten. 1.976.

Available in: . Access in: 24 abr. 2010. BRAZIL. Law n 11,638/07 of 28 of December of 2007. It modifies and it revokes devices of the Law n 6,404, 15 of December of 1.976, and the Law n 6,385, 7 of December of 1.976, and extends to the societies of great transport relative disposals to the elaboration and spreading of financial demonstrations.

Official gazette of the Federative Republic of Brazil. Brasilia, DF, 28 ten. 2007. Available in: . Access in: 24 abr. 2010. COMMITTEE OF COUNTABLE UPRISINGS. Uprising technician: CPC 02. Available in: . Access in: 14 of May 2010. COMMITTEE OF COUNTABLE UPRISINGS. Uprisings technician. Available in: . Access in: 24 abr.2010. COAST, Rosenei Novochadlo. International accounting. S.l: s. n., 200-. QUOTATIONS of the dollar: quotations for period. 2010. Available in: . Access in: 13 set. 2010. DIAGNOSIS of the Convergence to the International Norms: YOU WENT 21? The Effects of Changes in Foreign Exchange Rates. 2006. Available in: . Access in: 21 set. 2010. GERDAU. Annual report 2009. Available in: . Access in: 24 ago. 2010. MATIAS, Alberto Borges (org). CEFIN? Center of Research in Finances? Team of professors of the INEPAD. Fundamentalist financial analysis of companies. So Paulo: Atlases, 2009. MELO, Enrique. It emends: International accounting. 200-, 75 f. Society of Superior Education of the Piau/SESPI, Piauiense College? FAP, Coordination of Countable Sciences. Available in: . Access in: 01 fev. 2010. NIYAMA, Jorge Katsumi. International accounting. So Paulo: Atlases, 2007. PABLO, Edilson. Comparison of the Conceptual Structure of the Financial Accounting: Brazilian, North American and international experience. 2002, 176 f. Dissertao (Mestrado in Countable Sciences) University of Brasilia, Federal University of the Paraba, Federal University of Pernambuco and Federal Universidade of the Rio Grande of the North. Available in: . Access in: 26 fev. 2010. ROSSETI, Jose Paschoal. Introduction to the Economy. 18 ed. So Paulo: Atlases, 2000.

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