Vol. 23 No. 1 (2022): 1º Quadrimestre de 2022

View Vol. 23 No. 1 (2022): 1º Quadrimestre de 2022
Published: 2022-04-29

Full Issue

Informações editoriais - Expediente

Palavra da Editora

Editorial

  • Ativos intangíveis e geração de valor na Nova Economia

    Joyce Mariella Medeiros Cavalcanti
    4-8
    DOI: https://doi.org/10.51320/rmc.v23i1.1406

Sumário e Foto da Capa

Artigos científicos:

  • RECOGNITION OF CONTINGENT ASSETS: AN ANALYSIS OF ADMINISTRATIVE SANCTION PROCESSES UNDER BRAZILIAN SECURITIES AND EXCHANGE COMMISSION

    Gilberto Santiago Silva Santos, Rayla dos Santos Oliveira Dias, Michel de Matos Tosta, Natan Szuster
    10-20
    DOI: https://doi.org/10.51320/rmc.v23i1.1288

  • PROVISIONS AND CONTINGENT LIABILITIES: CHARACTERISTICS AND RECONFIGURATION OF THE FINANCIAL STATEMENTS OF PUBLICLY TRADED BRAZILIAN COMPANIES

    Bárbara Carvalho Borges, Suliani Rover
    21-32
    DOI: https://doi.org/10.51320/rmc.v23i1.1328

  • RELATIONSHIP BETWEEN THE RELEVANCE OF DERIVATIVE FINANCIAL INSTRUMENTS IN BRAZILIAN BANKS AND THE MENTION OF THESE INSTRUMENTS IN THE AUDITORS’ REPORT

    Camila Rodrigues Makiuchi, Paulo Cesar de Melo Mendes, Jose Alves Dantas
    33-43
    DOI: https://doi.org/10.51320/rmc.v23i1.1275

  • TECHNICAL ASPECTS ADOPTED BY JUDICIAL EXPERTS IN BANK CREDIT AGREEMENTS

    Matheus Gonçalves Marques Coutinho, Lucas Martins Dias Maragno
    44-56
    DOI: https://doi.org/10.51320/rmc.v23i1.1314

  • CONCEPTUAL MAPS KNOWLEDGE CONSOLIDATION PROPOSAL IN THE ACCOUNTING EXPERTISE DISCIPLINE

    Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Jocykleber Meireles de Souza, Ítalo Carlos Soares do Nascimento, Geison Calyo Varela de Melo
    57-69
    DOI: https://doi.org/10.51320/rmc.v23i1.1308

  • DEVELOPMENT OF COMPETENCIES THROUGH SCIENTIFIC INITIATION (SCI-I): CAPACITIES TO ACT IN STUDENT LIFE AND PROFESSIONAL LIFE IN ACCOUNTING

    Marcelo Marchine Ferreira, Andreza Paterno da Silva, Rafael Henrique de Oliveira Silva, Romildo de Oliveira Moraes
    70-82
    DOI: https://doi.org/10.51320/rmc.v23i1.1317

  • MANAGEMENT POTENTIALS OF THE UEP METHOD (PRODUCTION EFFORT UNIT)

    Antonio Zanin, Cristian Baú Dal Magro, Yves Levant, Paulo Sérgio Lima Pereira Afonso
    83-95
    DOI: https://doi.org/10.51320/rmc.v23i1.1286