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As convenções contábeis são princípios aceitos que orientam a prática contábil e ajudam na preparação e apresentação das demonstrações financeiras. Embora possam variar ligeiramente dependendo do contexto, cinco convenções amplamente reconhecidas são:
- Convenção do Custo Histórico
Determina que os ativos devem ser registrados com base no custo original de aquisição e não no valor de mercado.
Exemplo: Um imóvel comprado por R$ 500.000 será registrado nesse valor, mesmo que seu preço de mercado aumente para R$ 600.000.
- Convenção da Prudência (ou Conservadorismo)
Recomenda que, em caso de incerteza, as estimativas contábeis devem ser feitas de forma conservadora, reconhecendo perdas potenciais imediatamente, mas adiando o reconhecimento de ganhos até que sejam realizados.
Exemplo: Se há dúvida sobre o recebimento de um valor, a provisão para perdas deve ser registrada.
- Convenção da Consistência
Exige que os métodos e práticas contábeis sejam aplicados de maneira consistente ao longo dos períodos. Mudanças só devem ocorrer com justificativa válida e explicação nas notas explicativas.
Exemplo: Se uma empresa usa o método PEPS (primeiro que entra, primeiro que sai) para inventários, ela deve continuar utilizando-o nos anos subsequentes, a menos que tenha uma boa razão para alterar.
- Convenção da Materialidade
Determina que informações significativas ou materiais, que possam influenciar as decisões de usuários das demonstrações financeiras, devem ser devidamente apresentadas.
Exemplo: Uma despesa pequena, como a compra de papel para escritório, pode ser registrada como despesa operacional diretamente, em vez de ser capitalizada como ativo.
- Convenção da Entidade Contábil
Estabelece que a contabilidade deve ser mantida separada para a entidade econômica (empresa) e seus proprietários ou outras entidades relacionadas.
Exemplo: As despesas pessoais do dono de um negócio não devem ser misturadas com as despesas da empresa.
Essas convenções servem como diretrizes práticas e devem ser aplicadas em conjunto com os Princípios Fundamentais de Contabilidade e normas reguladoras, como as IFRS (Normas Internacionais de Relatórios Financeiros) ou o CPC (Comitê de Pronunciamentos Contábeis) no Brasil.
What else can I help you with?
Any five users of accounting information?
Here are the five users of Accounting 1.shareholders of a company 2.Government 3.Suppliers/ Creditors 4.General public 5.Employees
What are the basic accounting concepts and conventions?
Major aspect of accounting in any business organization is financial accounting and inventory accounting. While the financial accounting deals with the monetary aspects the inventory accounting deals with the quantitative aspects of the goods and services of the business organization. Important financial accounting aspects are payment voucher, journal voucher, cashbook, general ledger, bank reconciliation and trial balance. Important inventory accounting aspects are opening balance, purchases, sales and closing balance.
What is individual accounting?
Individual accounting is related to record of any sole trader .
Where can one find tips on accounting and finance?
One can find tips on accounting and finance by reading any finance book, which one can find at any library. One could also take a course at any university or community college to learn more about accounting and finance.
Does Harvard offer any accounting degree programs?
Harvard has a very prestigious accounting program with a full range of degrees. They offer both undergraduate and post graduate programs in accounting, especially the most advanced business accounting courses.
Any five users of accounting information?
Here are the five users of Accounting 1.shareholders of a company 2.Government 3.Suppliers/ Creditors 4.General public 5.Employees
What are the basic accounting concepts and conventions?
Major aspect of accounting in any business organization is financial accounting and inventory accounting. While the financial accounting deals with the monetary aspects the inventory accounting deals with the quantitative aspects of the goods and services of the business organization. Important financial accounting aspects are payment voucher, journal voucher, cashbook, general ledger, bank reconciliation and trial balance. Important inventory accounting aspects are opening balance, purchases, sales and closing balance.
Is it possible to get an accounting degree online from any State University in Washington?
Most of the state universities in the state of Washington offer online degrees, many of which are in accounting. You will have to check with your university of choice to see the degrees offered.
Is there any Charmed conventions in 2008?
No
Will there be any Naruto or Death Note conventions in Louisiana?
there arent any specific conventions for them but there is an anime convention. Mechacon in New Orleans, Louisiana
What are the top universities to study Accounting?
I heard Penn State U is good. Also, basically any college in Boston is good for accounting like Boston U or Northeastern U.
Is there any Naruto conventions in Canada?
There is no such thing as Naruto conventions however there are such things as anime conventions which will definitely have something to do with Naruto, so just do a bit of Googling and there should be a website for all the conventions in your country!
Are there any twilight conventions in 2009?
there was one in Texas
Where are Nintendo conventions held?
any big city
Where are Pokemon conventions?
dont have them any more idiot
Where are the 2011 district conventions of Jehovah's Witnesses in Jersey Channel Isands?
There aren't any conventions in the Channel Isles, 2011.
How do I get an accounting certification?
You can get an accounting certification on any online school that offers accounting. Or you can go to graduate school and get the certification for accounting there also.
