QUESTÃO ERRADA: A teoria da entidade, em contraposição à teoria do fundo, aborda a necessidade de divulgação da demonstração do valor adicionado e do balanço social por empresas de grande e de médio porte.
A Teoria do Empreendimento, também denominada de Teoria Empresarial, foi proposta por Suojanen (1954) a partir da visão da organização como um ente social que exerce influência sobre vários setores da sociedade.
Nesse sentido, a sociedade é vista como um centro de tomada de decisões que afeta as pessoas que dela participam, quer sejam acionistas, empregados, credores, consumidores ou órgãos governamentais. Essa visão é corroborada por Niyama e Silva, segundo os quais essa teoria considera que a Contabilidade deve estar voltada para outros usuários como, por exemplo, empregados, governo, entidades reguladoras e público em geral. Essa teoria, segundo os autores, tem sido utilizada para justificar a publicação da demonstração do valor adicionado e do balanço social por parte das empresas, tendo em vista a necessidade de justificar as ações sociais da entidade.
Assim, concluem os autores, a Teoria do Empreendimento possui uma visão diferente do resultado, considerando juros, dividendos e salários como sendo sua distribuição. Do exposto, percebe-se que é a teoria empresarial e não a teoria da entidade que aborda a necessidade de divulgação da demonstração do valor adicionado e do balanço social por empresas de grande e de médio porte.
DVA é obrigatória para companhia aberta.
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In a world where trustworthy information is more important than ever, your commitment to research and providing reliable content is truly commendable. Your dedication to accuracy and transparency is evident in every post. Thank you for being a beacon of reliability in the online world.
Your positivity and enthusiasm are undeniably contagious! This article brightened my day and left me feeling inspired. Thank you for sharing your uplifting message and spreading positivity among your readers.
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Your positivity and enthusiasm are undeniably contagious! This article brightened my day and left me feeling inspired. Thank you for sharing your uplifting message and spreading positivity among your readers.
Your passion and dedication to your craft radiate through every article. Your positive energy is infectious, and it’s evident that you genuinely care about your readers’ experience. Your blog brightens my day!
Your dedication to sharing knowledge is unmistakable, and your writing style is captivating. Your articles are a pleasure to read, and I consistently come away feeling enriched. Thank you for being a dependable source of inspiration and information.
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Your writing style effortlessly draws me in, and I find it difficult to stop reading until I reach the end of your articles. Your ability to make complex subjects engaging is a true gift. Thank you for sharing your expertise!
I must applaud your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable manner is admirable. You’ve made learning enjoyable and accessible for many, and I deeply appreciate that.
This article is a true game-changer! Your practical tips and well-thought-out suggestions hold incredible value. I’m eagerly anticipating implementing them. Thank you not only for sharing your expertise but also for making it accessible and easy to apply.
I must applaud your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable manner is admirable. You’ve made learning enjoyable and accessible for many, and I deeply appreciate that.
Your enthusiasm for the subject matter shines through in every word of this article. It’s infectious! Your dedication to delivering valuable insights is greatly appreciated, and I’m looking forward to more of your captivating content. Keep up the excellent work!
I just wanted to express how much I’ve learned from this article. Your meticulous research and clear explanations make the information accessible to all readers. It’s evident that you’re dedicated to providing valuable content.
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I must applaud your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable manner is admirable. You’ve made learning enjoyable and accessible for many, and I deeply appreciate that.
I wanted to take a moment to express my gratitude for the wealth of invaluable information you consistently provide in your articles. Your blog has become my go-to resource, and I consistently emerge with new knowledge and fresh perspectives. I’m eagerly looking forward to continuing my learning journey through your future posts.
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Your passion and dedication to your craft radiate through every article. Your positive energy is infectious, and it’s evident that you genuinely care about your readers’ experience. Your blog brightens my day!
I am continually impressed by your ability to delve into subjects with grace and clarity. Your articles are both informative and enjoyable to read, a rare combination. Your blog is a valuable resource, and I am sincerely grateful for it.
Your dedication to sharing knowledge is evident, and your writing style is captivating. Your articles are a pleasure to read, and I always come away feeling enriched. Thank you for being a reliable source of inspiration and information.
I’m truly impressed by the way you effortlessly distill intricate concepts into easily digestible information. Your writing style not only imparts knowledge but also engages the reader, making the learning experience both enjoyable and memorable. Your passion for sharing your expertise is unmistakable, and for that, I am deeply grateful.
I’ve discovered a treasure trove of knowledge in your blog. Your unwavering dedication to offering trustworthy information is truly commendable. Each visit leaves me more enlightened, and I deeply appreciate your consistent reliability.
Your positivity and enthusiasm are undeniably contagious! This article brightened my day and left me feeling inspired. Thank you for sharing your uplifting message and spreading positivity among your readers.
I am continually impressed by your ability to delve into subjects with grace and clarity. Your articles are both informative and enjoyable to read, a rare combination. Your blog is a valuable resource, and I am sincerely grateful for it.
I’ve discovered a treasure trove of knowledge in your blog. Your unwavering dedication to offering trustworthy information is truly commendable. Each visit leaves me more enlightened, and I deeply appreciate your consistent reliability.
Your passion and dedication to your craft radiate through every article. Your positive energy is infectious, and it’s evident that you genuinely care about your readers’ experience. Your blog brightens my day!
I must applaud your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable manner is admirable. You’ve made learning enjoyable and accessible for many, and I deeply appreciate that.
Your blog has rapidly become my trusted source of inspiration and knowledge. I genuinely appreciate the effort you invest in crafting each article. Your dedication to delivering high-quality content is apparent, and I eagerly await every new post.
I’ve discovered a treasure trove of knowledge in your blog. Your unwavering dedication to offering trustworthy information is truly commendable. Each visit leaves me more enlightened, and I deeply appreciate your consistent reliability.
Your blog is a true gem in the vast expanse of the online world. Your consistent delivery of high-quality content is truly commendable. Thank you for consistently going above and beyond in providing valuable insights. Keep up the fantastic work!
Your enthusiasm for the subject matter shines through every word of this article; it’s contagious! Your commitment to delivering valuable insights is greatly valued, and I eagerly anticipate more of your captivating content. Keep up the exceptional work!
Your dedication to sharing knowledge is unmistakable, and your writing style is captivating. Your articles are a pleasure to read, and I consistently come away feeling enriched. Thank you for being a dependable source of inspiration and information.
This article is a true game-changer! Your practical tips and well-thought-out suggestions hold incredible value. I’m eagerly anticipating implementing them. Thank you not only for sharing your expertise but also for making it accessible and easy to apply.
I must commend your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable way is admirable. You’ve made learning enjoyable and accessible for many, and I appreciate that.
Your enthusiasm for the subject matter radiates through every word of this article; it’s contagious! Your commitment to delivering valuable insights is greatly valued, and I eagerly anticipate more of your captivating content. Keep up the exceptional work!
I’m continually impressed by your ability to dive deep into subjects with grace and clarity. Your articles are both informative and enjoyable to read, a rare combination. Your blog is a valuable resource, and I’m grateful for it.
Your storytelling prowess is nothing short of extraordinary. Reading this article felt like embarking on an adventure of its own. The vivid descriptions and engaging narrative transported me, and I eagerly await to see where your next story takes us. Thank you for sharing your experiences in such a captivating manner.
I want to express my sincere appreciation for this enlightening article. Your unique perspective and well-researched content bring a fresh depth to the subject matter. It’s evident that you’ve invested considerable thought into this, and your ability to convey complex ideas in such a clear and understandable way is truly commendable. Thank you for generously sharing your knowledge and making the learning process enjoyable.
Your blog is a true gem in the vast expanse of the online world. Your consistent delivery of high-quality content is truly commendable. Thank you for consistently going above and beyond in providing valuable insights. Keep up the fantastic work!
Your blog is a true gem in the vast expanse of the online world. Your consistent delivery of high-quality content is truly commendable. Thank you for consistently going above and beyond in providing valuable insights. Keep up the fantastic work!
Your writing style effortlessly draws me in, and I find it nearly impossible to stop reading until I’ve reached the end of your articles. Your ability to make complex subjects engaging is indeed a rare gift. Thank you for sharing your expertise!
I must commend your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable way is admirable. You’ve made learning enjoyable and accessible for many, and I appreciate that.
I couldn’t agree more with the insightful points you’ve articulated in this article. Your profound knowledge on the subject is evident, and your unique perspective adds an invaluable dimension to the discourse. This is a must-read for anyone interested in this topic.
Your unique approach to addressing challenging subjects is like a breath of fresh air. Your articles stand out with their clarity and grace, making them a pure joy to read. Your blog has now become my go-to source for insightful content.
This article is a true game-changer! Your practical tips and well-thought-out suggestions hold incredible value. I’m eagerly anticipating implementing them. Thank you not only for sharing your expertise but also for making it accessible and easy to apply.
Your enthusiasm for the subject matter shines through every word of this article; it’s contagious! Your commitment to delivering valuable insights is greatly valued, and I eagerly anticipate more of your captivating content. Keep up the exceptional work!
Your blog has quickly become my trusted source of inspiration and knowledge. I genuinely appreciate the effort you put into crafting each article. Your dedication to delivering high-quality content is evident, and I look forward to every new post.
Your storytelling prowess is nothing short of extraordinary. Reading this article felt like embarking on an adventure of its own. The vivid descriptions and engaging narrative transported me, and I eagerly await to see where your next story takes us. Thank you for sharing your experiences in such a captivating manner.
This article resonated with me on a personal level. Your ability to emotionally connect with your audience is truly commendable. Your words are not only informative but also heartwarming. Thank you for sharing your insights.
I’m genuinely impressed by how effortlessly you distill intricate concepts into easily digestible information. Your writing style not only imparts knowledge but also engages the reader, making the learning experience both enjoyable and memorable. Your passion for sharing your expertise shines through, and for that, I’m deeply grateful.
Your storytelling prowess is nothing short of extraordinary. Reading this article felt like embarking on an adventure of its own. The vivid descriptions and engaging narrative transported me, and I eagerly await to see where your next story takes us. Thank you for sharing your experiences in such a captivating manner.
I’ve discovered a treasure trove of knowledge in your blog. Your unwavering dedication to offering trustworthy information is truly commendable. Each visit leaves me more enlightened, and I deeply appreciate your consistent reliability.
I couldn’t agree more with the insightful points you’ve articulated in this article. Your profound knowledge on the subject is evident, and your unique perspective adds an invaluable dimension to the discourse. This is a must-read for anyone interested in this topic.
I wanted to take a moment to express my gratitude for the wealth of invaluable information you consistently provide in your articles. Your blog has become my go-to resource, and I consistently emerge with new knowledge and fresh perspectives. I’m eagerly looking forward to continuing my learning journey through your future posts.
Your enthusiasm for the subject matter radiates through every word of this article; it’s contagious! Your commitment to delivering valuable insights is greatly valued, and I eagerly anticipate more of your captivating content. Keep up the exceptional work!
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Your enthusiasm for the subject matter shines through every word of this article; it’s contagious! Your commitment to delivering valuable insights is greatly valued, and I eagerly anticipate more of your captivating content. Keep up the exceptional work!
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