A Influência da Auditoria Externa na Qualidade da Informação Financeira nos Municípios Portugueses

Mestrado em Auditoria

O relato de resultado integral ("Comprehensive Income"): uma revisão da literatura

O presente trabalho tem como objetivo apresentar uma revisão da literatura sobre o relato do resultado integral, quer na vertente das normas que o regulam, quer ao nível da investigação empírica realizada sobre o mesmo. Embora a apresentação do resultado integral esteja vertida nas normas de contabilidade americanas, desde a década de 90 do século XX, a mesma apenas surge nas normas de contabilidade portuguesas em 2010, com a entrada em vigor do Sistema de Normalização Contabilística (SNC). O SNC prevê a apresentação do resultado integral na demonstração de alterações no capital próprio, formato esse que, atualmente, já não é permitido nas normas do Financial Accounting Standards Board e do International Accounting Standards Board. A revisão de literatura efetuada permite identificar, como oportunidade de investigação futura, a análise aos componentes do “outro resultado integral” das empresas que adotam o SNC, no sentido de aferir até que ponto será pertinente a Comissão de Normalização Contabilística repensar a apresentação do resultado integral para estas empresas.

Relato integrado: utopia ou realidade

Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Contabilidade e Finanças

STATE AUDITOR'S REPORT June 30, 2013

The Office of State Auditor audited the financial statements of the Barnwell County Circuit, Probate and Family Court Systems using agreed upon procedures. The following topics were included in the audit: violations of state laws, public defender application fee and supplementary schedule. A response is included by the county of Barnwell.

STATE AUDITOR'S REPORT June 30, 2013

The Office of State Auditor audited the financial statements of the Town of Cheraw Municipal Court using agreed upon procedures. The following topics were included in the audit: violations of state laws, adherence to fine guidelines and opinion on supplementary schedule. A response is included by the Town of Cheraw.

ANNUAL REPORT OF THE South Carolina Commission FOR THE Fiscal Year 1972-1973

The South Carolina Commission for the Blind reports to the Office of the Governor its annual report that includes summaries, financial statements, organizational charts, and directories.

ANNUAL REPORT OF THE SOUTH CAROLINA COMMISSION FOR THE BLIND FOR THE FISCAL YEAR 1973-1974

The South Carolina Commission for the Blind reports to the Office of the Governor its annual report that includes summaries, financial statements, organizational charts, and directories.

THE PROCESSION TOWARD INDEPENDENCE ANNUAL REPORT JULY 1969/JUNE 1970

The South Carolina Commission for the Blind reports to the Office of the Governor its annual report that includes summaries, financial statements, organizational charts, and directories.

ANNUAL REPORT SOUTH CAROLINA COMMISSION For The BLIND 1970-1971

The South Carolina Commission for the Blind reports to the Office of the Governor its annual report that includes summaries, financial statements, organizational charts, and directories.

ANNUAL REPORT OF THE South Carolina Commission FOR THE Fiscal Year 1971-1972

The South Carolina Commission for the Blind reports to the Office of the Governor its annual report that includes summaries, financial statements, organizational charts, and directories.

SOUTH CAROLINA COMMISSION FOR THE BLIND ANNUAL REPORT 1988-1989

The South Carolina Commission for the Blind reports to the Office of the Governor its annual report that includes summaries, financial statements, organizational charts, and directories.

SOUTH CAROLINA COMMISSION FOR THE BLIND ANNUAL REPORT 1989-1990

The South Carolina Commission for the Blind reports to the Office of the Governor its annual report that includes summaries, financial statements, organizational charts, and directories.

SOUTH CAROLINA COMMISSION FOR THE BLIND ANNUAL REPORT 1990-1991

The South Carolina Commission for the Blind reports to the Office of the Governor its annual report that includes summaries, financial statements, organizational charts, and directories.

SOUTH CAROLINA COMMISSION FOR THE BLIND ANNUAL REPORT 1991-1992

The South Carolina Commission for the Blind reports to the Office of the Governor its annual report that includes summaries, financial statements, organizational charts, and directories.

SOUTH CAROLINA COMMISSION FOR THE BLIND ANNUAL REPORT 1992-1993

The South Carolina Commission for the Blind reports to the Office of the Governor its annual report that includes summaries, financial statements, organizational charts, and directories.