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“La gestión de recursos: Sustentabilidad y ética” XI ... - nemac

“La gestión de recursos: Sustentabilidad y ética” XI ... - nemac

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° Kvaal. Erlend (2007). Discounting and the Treatment of Taxes in Impairment Reviews.<br />

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on auditors' responses to social influence pressure. Accounting, Organizations and<br />

Society, 26 (3), p.215-235.<br />

° Mark L. DeFond (2002). Discussion of the Balance Sheet as an Earnings Management<br />

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° Mary E. Barth (2006). Including Estimates of the Future in Today's Financial<br />

Statements. Accounting Horizons, Volume: 20, Issue: 3, pp. 271 – 285.<br />

° Mauro Bini & Chiara Della Bella (2007). Determinants of market reactions to goodwill<br />

write-off after SFAS 142. Managerial Finance; Volume: 33 Issue: 11; 2007.<br />

° Michael J. Mard, James R. Hitchner, & Steven D. Hy<strong>de</strong>n (2007). Valuation for<br />

Financial Reporting: Fair Value Measurements and Reporting, Intangible Assets,<br />

Goodwill and Impairment. Hardcover - Sep 28, 2007.<br />

° Morais, Ana Isabel e Lourenço, Isabel Costa (2005). Aplicação das Normas do IASB em<br />

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° Morais, Ana Isabel e Lourenço, Isabel Costa (2005). Normas Internacionais <strong>de</strong><br />

Contabilida<strong>de</strong>: que Implicações na Apresentação das Demonstrações Financeiras?<br />

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° Nigel Finch (2006). Intangible Assets and Creative Impairment - An Analysis of<br />

Current Disclosure Practices by Top Australian Firms. http://ssrn.com/abstract=934311<br />

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° Nils E. Joachim Hoegh-Krohn & Kjell Henry Knivsfla (2004). Accounting for<br />

Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a<br />

Solution. International Journal of Accounting, Volume 35, Number 2, July 2000, pp.<br />

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° Norma Internacional <strong>de</strong> Contabilida<strong>de</strong> nº 16 – Activos Fixos Tangíveis (2004). IASB -<br />

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° Norma Internacional <strong>de</strong> Contabilida<strong>de</strong> nº 27 – Demonstrações Financeiras Consolidadas<br />

e Separadas (2004). IASB - The International Accounting Standards Board.<br />

° Norma Internacional <strong>de</strong> Contabilida<strong>de</strong> nº 28 – Investimentos em Associadas (2004).<br />

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° Norma Internacional <strong>de</strong> Contabilida<strong>de</strong> nº 31 – Interesses em Empreendimentos<br />

Conjuntos. (2004). IASB - The International Accounting Standards Board.<br />

° Norma Internacional <strong>de</strong> Contabilida<strong>de</strong> nº 36 – Imparida<strong>de</strong> <strong>de</strong> Activos (2004). IASB -<br />

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° Nurnberg, Hugo & Sweeney, Jan (2007). Un<strong>de</strong>rstanding Accounting for Business<br />

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° Or<strong>de</strong>m dos Revisores Oficiais <strong>de</strong> Contas (2005). Normas Internacionais <strong>de</strong> Relato<br />

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° Plano Oficial <strong>de</strong> Contabilida<strong>de</strong>, aprovado pelo Decreto-Lei nº 410/89, <strong>de</strong> 21 <strong>de</strong><br />

Novembro e alterado pelo Decreto-Lei 238/91, <strong>de</strong> 2 <strong>de</strong> Julho.<br />

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