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- W2736702322 abstract "This study aims to form a reference which shows issuesthat cause questioning within the accounting theory related to thehidden liability accounts, making it possible to have a greaterunderstanding of its measurement, identification, and evidence. Themethodology used is descriptive as to its objectives, andprocedural as to study case. The research population and sample arelimited to one cooperative. Results show that the cooperativeworked, in an annual average, with surplus for soy commerce whichat first has not generated onus on the company's liabilities.Payment is usually made within 120 days after receiving the harvestwhich happens in March and April. The cooperative always tradedwith financial surplus within the payment to members period (Julyand August). This data emphasizes the favorable situation of theentity in the given year. Some organizations make sure to registerin their reports the economic events in their real form. Thisattitude comes from the dynamic environment the company isinserted, which impose new situations for registration inaccounting." @default.
- W2736702322 created "2017-07-31" @default.
- W2736702322 creator A5041262998 @default.
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- W2736702322 date "2008-06-06" @default.
- W2736702322 modified "2023-09-28" @default.
- W2736702322 title "MEASUREMENT CRITERIA, IDENTIFICATION AND EVIDENCE OF HIDDENLIABILITIES: A STUDY CASE IN A TRITICOLA COOPERATIVE IN RIO GRANDEDO SUL" @default.
- W2736702322 doi "https://doi.org/10.4301/contecsi996932008793" @default.
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