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Brazilian Accounting
Essay specific features
Written by:
Cynthia T
Date added:
July 11, 2012
Level:
University
Grade:
B
No of pages / words:
13 / 3566
Was viewed:
8328 times
Rating of current essay:
Essay content:
While the bare minimum annual report comprises the aforementioned components, there is naturally a growing tendency among Brazilian corporations (as well as worldwide) to disclose more and to give greater detail, so as to give investors the greatest amount of confidence yet still maintaining a degree of confidentiality in order to prevent the revelation of specific business practices to competing corporations...
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Further, the financial statements of Sociedade por Acoes (“anonymous” or “shared”) corporations, regardless of whether they are registered with the Comissao de Valores Mobiliarios (CVM) (the Brazilian SEC), must be published in a widely-distributed newspaper or other publication and be readily available for inspection...
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