Browsing by Author "Zittei, Marcus Vinicius Moreira"

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    Impactos na convergência das normas internacionais de contabilidade de leasing para arrendatários
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2018) Araújo, Amanda Torres de Azevedo; Zittei, Marcus Vinicius Moreira
    Leases transactions (capital or operating) have been changining during the last decades to adopt market and accounting issues in a maner to compose their records since the initial adoption of specific legislation until nowadays. As a major source of financing assets and rights, companies globally record in their balance sheets significant figures related to this operation, which provides to a lessee the ownership of certain assets, eventhough there is no  intention to acquire at the end of a certain period (usually limited by contract). This convertion process makes international accounting standards agents, after long period of discussions with lobby groups, have been disclosing the new leasing accounting standard since 2016, impacting in a specially the tenants (lessee). In this context, the present study aims to demonstrate the expected impacts with the normative changes and the accounting perspective on the leasing operations and their effects, mainly in the composition of the indebtedness (financial leverage) and current and dry liquidity indices. The new standard still demonstrates a tentative approach between the two main bodies, but leaves open great gaps in the writing and practice of the new standard for US GAAP and IFRS. At the time of the disclosure of this research, there was no update regarding the CPC (Accounting Pronouncements Committee) in Brazil.
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    Relato técnico da apuração de DIFAL em Santa Catarina com base no convênio 52/2017
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2019) Oliveira, Gazielle Santos; Zittei, Marcus Vinicius Moreira; Silva, Michele Braga dos Santos
    This article deals with a descriptive empirical technical report that aims to verify and clarify controversial points regarding the calculation and collection of the interstate tax differential (DIFAL) in the branch of a multinational company located in Santa Catarina. To do so, it was necessary to study legislation relevant to the above, such as Convention 52 of 2017, ICMS Regulation of Santa Catarina 2001 and others, as well as reflection on organizational culture. For the implementation of the action plan, qualitative research was used, that is, the relationship between the real and the conceptual does not require statistical techniques for data development and demonstration. From the point of view of procedures, this technical report will be made based on bibliographical and documentary research. After the research and the documentary survey, some proposals were made that were suggested to Company A (matrix), in order to improve the procedure as a whole in its subsidiary (Subsidiary C). However, faced with a scenario of a company with a lean organizational culture, the process of acceptance and implementation of the proposals took time, but nevertheless, it occurred.