IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this paper

Contabilidade com juros reais

Listed author(s):
  • Cysne, Rubens Penha

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

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

Paper provided by FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil) in its series FGV/EPGE Economics Working Papers (Ensaios Economicos da EPGE) with number 140.

as
in new window

Length:
Date of creation: 1989
Handle: RePEc:fgv:epgewp:140
Contact details of provider: Postal:
Praia de Botafogo 190, sala 1100, Rio de Janeiro/RJ - CEP: 22253-900

Phone: 55-21-2559-5871
Fax: 55-21-2553-8821
Web page: http://epge.fgv.br
Email:


More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

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)

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.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.