contabilidade

ANA ANGLICA RODRIGUES BATISTA TEMRIO TEORIA DA CONTABILIDADE COMO MENSURAR O PATRIMNIO LQUIDO DE UMA EMPRESA ESTUDO DAS METODOLOGIAS ALTERNATIVAS SEGUNDO A CONCEPO DA TEORIA DA CONTABILIDADE. CATEGORIA PROFISSIONAL CONTADORA NMERO DO REGISTRO CRC 52.281/MG TELEFONES 31.91239543 31.32735469 31.34994118 31.32937024 FAX [phone] E-mails HYPERLINK [e-mail] [e-mail] HYPERLINK [e-mail] [e-mail] ABSTRACT This article aims at analyzing, among the different alternatives of measurement of asset and demanded liability presented by the Accounting Theory, the one which indicates a precise value for net equity, according entrepreneurs view. In order to approach the question, we considered that if an entitys asset and demanded liability are correctly measured and if the net equity is indicated by the difference between these two, then the net equity would be also correctly measured. Thus, would it be possible to state that there is a more accurate methodology for evaluating an entitys asset and demanded liability, considering the alternatives of measurement presented by the Accounting Theory The present study approaches specifically the problem of measuring asset and demanded liability, and tries to investigate if there is a better way of doing it, considering the results that can be obtained. This study does not aim at presenting a solution for the question raised, because of its complexity, but to demonstrate the lack of clarity found in the accounting and normative literature. This fact gives support to the application of the several different alternatives of evaluation proposed by the Accounting Theory. RESUMO O objetivo deste trabalho analisar qual metodologia, dentre as diversas alternativas de mensurao de ativos e passivos exigveis apresentadas pela Teoria da Contabilidade, proporcionaria um valor mais aproximado darealidade do patrimnio lquido de umaempresa, sob a tica do