Natan Szuster

Temos do que nos orgulhar na Contabilidade brasileira

A fact of great importance, which led me to never walk alone was my entry to the University of São Paulo (USP). Between 1978 and 1985, attending the MA and Ph.D. programs, I met professors and classmates of enormous technical knowledge, ethical and human greatness, who built the firm foundation of the Department of Accounting and the Institute for Accounting, Actuarial, and Financial Research Foundation (FIPECAFI), based on professor Sérgio de Iudícibus’ inspiration. An example for research is checking the chapter on Accounting Principles in the book Análise de balanços [Balance sheet analysis], published in 1977, i.e. 38 years ago. The depth, clarity, and intelligence are remarkable. The concepts introduced are valid and profound to the present day. Certainly, the USP has changed Accounting in Brazilian for better.

PIS/PASEP, COFINS E EFD-CONTRIBUIÇÕES: APLICAÇÃO DA LEGISLAÇÃO NA CONTABILIDADE TRIBUTÁRIA - PERCEPÇÃO DE ESPECIALISTAS EM TRIBUTOS

The main objective of this study is to analyse the perception of tax specialists on the application of PIS/Pasep, Cofins and EFD-Contributions legislation in Tax Accounting. The study uses the hypothetical-deductive method, descriptive, bibliographical and field research and data collection through a questionnaire. The results show that tax specialists exhibited agreement bias that the tax obligations are impaired by excessive rules in the legislation (83%); by difficulty of interpreting the law (80%); by dispersion of information (80% ); by legislation complexity (94%); by the law frequently updating (98%); by the variety of schemes, tax rates and special situations (78%); by legal acts with immediate enforcement (80%) and by the input concept (83%). Regarding the EFD-contributions, the study records agreement bias to the statement that compliance with the tax obligation will require more knowledge (80%); it will take longer (74%) and it will be more complex (87%). Additionally, the study registers agreement bias that the legislation complexity creates additional costs for entities (85%) and to the statement that expansion of the input concept by Administrative Board of Tax Appeals - CARF facilitates the fulfillment of the tax (63%). The bibliographical research was confirmed in the field research by the perception of tax specialists, indicating urgent need to review the structure of the legislation related to PIS/Pasep and Cofins to make it fair to taxpayers and convenient for application in Tax Accounting.

O FIM DO OFF-BALANCE SHEET EM PROJECT FINANCE: UM ESTUDO DOS ASPECTOS CONTÁBEIS DA CONSOLIDAÇÃO DE SOCIEDADES DE PROPÓSITO ESPECÍFICO

The main intention of this communication is to show that throughout the history of Humanity the disciplines of Accounting and Mathematics have had an intimate connection and a parallel development, one next to the other. Today, as well as in the past, the mathematical models are necessary and we would even say indispensable to deepen the discussion, and to be able to advance in our collective intention to formalize our accounting discipline as a science. With the development of this investigation we try to contribute to the improvement of the quality of accounting education, by studying how accounting is taught, and based on this analysis, to promote pertinent changes in the curricula of Public Accountants office, particularly regarding contents, methodologies, bibliography and evaluation . To contribute concrete tools of analyses, that allow the focus of education on mathematical issues in a local, regional and national context, and which in addition may have parameters of evaluation, analysis and synthesis, on the aspects that concern the suitable use of mathematics in the development of the Public Accountant’s daily tasks, in order to improve their processes of analysis and decision making.On the basis of the principles of a global society, a New Economy is emerging. The Corporate Social Responsibility (CSR) is an increasingly important topic in the New Economy in general, and in the European Union in particular. Thus, an important role is played by companies’ social responsibility to achieve Lisbon Summit goal “the most competitive and dynamic knowledge-based economy in the world”. The CSR reporting has a triple-bottom line approach in the assessment of a company’s performance: the economic, the environment and the social factors. Mutatis mutandis, more and more the assessment of company’s competitiveness takes into account the principles of sustainability. The link between the intangible assets and CSR is intimate and multifaceted. In order to develop company’s abilities to create future economic value, one step should consist in the expansion of the financial reporting process in order to incorporate the valuation of a company’s intangible and intellectual assets. These mentioned factors have become most important to business success and economic growth in the 21st century.This paper provides an analysis of the financial conditions and activities developed by the construction companies in The Canary Islands during the period 2000-2002. The analyzed sample is composed of 318 companies that were involved in production activities during the period considered. Firstly, a descriptive analysis of the composition of the sample is made, in reference to the age, legal status and nature and conditions of companies that have been audited or not audited. It was also considered advisable to classify the set of economic units based on turnover, assets and the number of workers, in order to obtain a better idea of the size of each company. In order to perform the economic and financial analysis of assets and the activities d carried out by the companies of the sector, we examined balance sheets and the income statements, along with profitability and solvency. In order to complete the analysis and place it in context, we conclude with a reference to the economic framework and expectations of the sector, as well as the competitive position of the Canary Islands construction sector and its future perspectives.This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system.

Comunicações uma contribuição ao aprimoramento da informação contábil, no tocante à mensuração do resultado contábil da produtora cinematográfica

This article presents a proposal to improve the criteria for measuring the accounting income of a movie producer active in the Brazilian market. Our interest in this subject is motivated by our admiration for cinema, and particularly for national productions. The need to improve information was observed as a result of the lack of standards for accounting procedures to be observed by the national producers. In this study, we develop a particular accounting model considering the production of a movie as a long-term contract, while income is determined in accordance with the actual creation of revenues.