Book, Financial Accounting Interpretation and Application 1/21[LS]

This book exposes, interprets and applies the main international accounting standards (IFRS – International Financial Reporting Standards) and their similar and additional Brazilian pronouncements edited by the Accounting Pronouncements Committee (CPC). With this proposition, the content of the book greatly contributes to the accountant, analyst or investor can evaluate the economic and operational reality of companies to choose the appropriate accounting treatment to be applied and the information to be analyzed. Interpretation and analysis require conceptual "baggage", as it presupposes the understanding of the economic reasons for the existence of the standard, based on the usefulness of information and investor protection, as well as the various related concepts, such as relevance of information and reliable representation. Thus, the various accounting procedures are covered in the book with discussions on the concepts that underlie accounting standards. The interpretation of accounting information is important not only for the preparer. Users of financial statements need to better understand the content of each account: its meaning, what each disclosed value represents, what the manager's accounting choices were and the extent of uncertainty and risks associated with corporate operations, so that the accountant , the analyst, and the investor can make their own cash flow projections and make their economic and financial decisions.ApplicationTextbook for all career disciplines in financial accounting (corporate accounting) and analysis of financial statements in undergraduate courses in Accounting Sciences, Finance and Administration. Textbook or support material for lato sensu postgraduate courses in Accounting, Auditing, Taxation, Finance and Administration. Complementary material for stricto sensu postgraduate courses in Accounting.?