{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2022,4,4]],"date-time":"2022-04-04T05:14:34Z","timestamp":1649049274993},"reference-count":25,"publisher":"FapUNIFESP (SciELO)","issue":"39","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Rev. contab. finan\u00e7."],"published-print":{"date-parts":[[2005,12]]},"abstract":"<jats:p>As estruturas conceptuais da informa\u00e7\u00e3o financeira t\u00eam procurado definir, nomeadamente, os objectivos subjacentes \u00e0 prepara\u00e7\u00e3o e apresenta\u00e7\u00e3o da informa\u00e7\u00e3o financeira, as caracter\u00edsticas qualitativas dessa informa\u00e7\u00e3o, os elementos das demonstra\u00e7\u00f5es financeiras e os crit\u00e9rios para o seu reconhecimento e mensura\u00e7\u00e3o. Neste trabalho, procura-se mostrar quais s\u00e3o as quest\u00f5es mais importantes a serem resolvidas na defini\u00e7\u00e3o dos elementos das demonstra\u00e7\u00f5es financeiras e a forma como as principais estruturas conceptuais lidaram com elas, designadamente no que diz respeito \u00e0 defini\u00e7\u00e3o de activos. Identifica-se uma evolu\u00e7\u00e3o na defini\u00e7\u00e3o de activos, argumentando-se que a defini\u00e7\u00e3o apresentada pelo Accounting Standards Board do Reino Unido \u00e9 a mais adequada das apresentadas at\u00e9 ao momento.<\/jats:p>","DOI":"10.1590\/s1519-70772005000300008","type":"journal-article","created":{"date-parts":[[2011,6,17]],"date-time":"2011-06-17T03:29:42Z","timestamp":1308281382000},"page":"93-102","source":"Crossref","is-referenced-by-count":0,"title":["A defini\u00e7\u00e3o de activos nas estruturas conceptuais da informa\u00e7\u00e3o financeira"],"prefix":"10.1590","volume":"16","author":[{"given":"Manuel","family":"Castelo Branco","sequence":"first","affiliation":[{"name":"Universidade do Porto, Portugal"}]}],"member":"530","reference":[{"key":"ref1","series-title":"Marco Conceptual par la Informaci\u00f3n Financiera","year":"1999"},{"key":"ref2","series-title":"Statement of Principles for Financial Reporting","year":"1999"},{"key":"ref3","series-title":"Statement of Principles for Financial Reporting: A Technical Supplement to the Revised Exposure Draft","year":"1999"},{"key":"ref4","series-title":"Revisiting the Concepts: A New Conceptual Framework Project","author":"BULLEN Halsey G","year":"2005"},{"key":"ref5","series-title":"Teor\u00eda Actual de la Contabilidad (T\u00e9cnicas Anal\u00edticas y problemas metodol\u00f3gicos)","first-page":"261","volume-title":"Ap\u00e9ndice: Los programas de investigaci\u00f3n en contabilidad, 1995","author":"CA\u00d1IBANO Leandro","year":"1997"},{"key":"ref6","series-title":"Statement of Financial Accounting Concepts n. 6: Elements of Financial Statements: a replacement of FASB Concepts Statement n. 3 (incorporating an amendment of FASB Concepts Statement n. 2)","year":"1985"},{"key":"ref7","series-title":"Discussion Memorandum: Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and their Measurement","year":"1976"},{"key":"ref8","series-title":"Accounting theory","author":"HENDRIKSEN Eldon. 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