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Brazilian Accounting

Normally they use the units of weight, volume, energy, etc. such as kilogram (kg), cubical meter (m3), liters (l), joule (j), etc. and show the results of the internal and external flows of the production line, supplies, residues, distribution, or movements and transports of the company, etc. The express system of conventional accounting in monetary units includes: the managemental accounting determined to satisfy information internal aiming at the corporative decisions, determination of costs and prescriptions of short term, information on investments in the long stated period, and the internal rendering of accounts; the accounting financier that she destines yourself to provide stakeholders with information on the financial position with the corporation in a specific secular space, and changes in its financial position on a regular base investment of long stated period; finally, other countable systems such as taxes, banking taxes are destined to supply specific information to it, mainly ends tributaries and inspectors. For the countable activities in Brazil, according to OAK (2011), the Federal Advice of Brazilian Accounting establishes that the bookkeeping of the countable aspects of the corporations will have in such a way to be executed in the language as in the current currency in the Country. Moreover, he determines the generation of some documents with the information entered in the corporations during an annual fiscal year, with prominence for the Patrimonial Rocking (BP) and for the Demonstrative of Results of Exerccio (DRE). On the other hand, the systems of conventional accounting with express information in physical units include boardings such as systems of planning of production, system of material accounting and systems of quality, as well as systems that express information on the amount of goods and materials that are transiting in the systems of the corporation, or compose its patrimony. BURRIT, HAHN & SCHALLETEGGER (2002) show that the conventional boarding of the accounting tends to neglect the fact of that the information interest varies very between different stakeholders.

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