Book, Accounting Theory (Niyama) 4/21[LS]

Language: Brazilian Portuguese. In recent years, there have been major changes in Accounting, reflecting the convergence of standards, the development of the capital market, the expansion of academic research and undergraduate and postgraduate courses, the strengthening of the Iasb and the CPC, among other aspects. . This has influenced the way we understand and apply theory. This work is innovative for incorporating these structural changes in its content, presenting not only the conceptual aspects, but also the consequences in practical situations. In addition to studying the main accounting concepts (assets, liabilities, equity and results), the book presents the issue of accounting standardization, both from the perspective of national standards, international standards and the FASB, in addition to specific chapters on leasing, accounting governmental and third sector accounting. This 4th edition brings a profound change in relation to previous editions, with new chapters and updates related to recent changes in Accounting. At the end of each chapter, new exercises were added. APPLICATIONTextbook for Accounting Theory subjects in undergraduate Accounting courses, in addition to short-term courses and specialization courses. Additional reading for the subjects Advanced Accounting, International Accounting, Contemporary Topics in Accounting, Public Accounting and Auditing.?