IDEAS home Printed from https://ideas.repec.org/p/fgv/epgewp/140.html
   My bibliography  Save this paper

Contabilidade com juros reais

Author

Listed:
  • Cysne, Rubens Penha

Abstract

This paper ams at providing theoretical bases for real interest accounting. Section II presents empirical evidence which corroborates the use of real interest in the evaluation of the budget deficit and other macroeconomic aggregates. Section III provides the methodology of accounting with real interest. Section IV, V and VI are used to exemplify the use of this methodology, as well as to present à brazilian historical series of inflationary tax ard inflationary transfers to commercial banks. Section VII extends the real interest accounting techniques to Social Accounts. An useful corolary of this section is that the usual identitites derived from Social Accounts remain valid under the alternative methodology here derived. Finally, it is displayed in Section VIII that alI this apparatus can be regarded as an extension of the mechanisms of corporate profits correction which have been largerly used in Brazil since 1964.

Suggested Citation

  • Cysne, Rubens Penha, 1989. "Contabilidade com juros reais," FGV/EPGE Economics Working Papers (Ensaios Economicos da EPGE) 140, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil).
  • Handle: RePEc:fgv:epgewp:140
    as

    Download full text from publisher

    File URL: http://bibliotecadigital.fgv.br/dspace/bitstream/10438/389/1/000074993.pdf
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Silveira, Antonio Maria da, 1990. "The Indetermination of Senior," FGV/EPGE Economics Working Papers (Ensaios Economicos da EPGE) 167, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil).
    2. Barbosa, Fernando de Holanda & Brandão, Antônio Salazar Pessôa & Faro, Clovis de, 1989. "Fiscal reform and stabilization: the brazilian experience," FGV/EPGE Economics Working Papers (Ensaios Economicos da EPGE) 147, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil).
    3. Cysne, Rubens Penha & Lisbôa, Paulo César Coimbra, 2004. "Imposto Inflacionário e Transferências Inflacionárias no Mercosul e nos Estados Unidos," FGV/EPGE Economics Working Papers (Ensaios Economicos da EPGE) 572, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil).
    4. Cysne, Rubens Penha & Lisbôa, Paulo César Coimbra, 2004. "Imposto inflacionário e transferências inflacionárias no Brasil: 1947-2003," FGV/EPGE Economics Working Papers (Ensaios Economicos da EPGE) 539, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fgv:epgewp:140. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Núcleo de Computação da FGV/EPGE). General contact details of provider: http://edirc.repec.org/data/epgvfbr.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.