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Article . 2014
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A taxa de juro sem risco e a informação financeira

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2014 Portugal Portuguese Publisher:Asociación Española de Contabilidad y Administración de Empresas
Authors: Alberto, Fernanda; Lopes, José Carlos;

handle: 10198/17086

A taxa de juro sem risco e a informação financeira

Abstract

A determinação do valor atual (ou valor presente) na preparação da informação financeira é imprescindível e recorrente na aplicação dos principais normativos contabilísticos vigentes, mormente as normas internacionais IAS/IFRS. O cálculo desse valor requer necessariamente a adoção de uma taxa de desconto.

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Portugal
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Taxa de juro sem risco

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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