DISTORTIONS GENERATED BY EXCHANGE AND INFLATION

Authors

  • João Pedro Oliveira Birckegt Universidade La Salle
  • Moises Waismann Universidade La Salle

DOI:

https://doi.org/10.18316/cippus.v12i2.11643

Keywords:

exchange rate; inflation; universal indicator

Abstract

International accounting standards modify financial statements, issues related to exchange rates and inflation distort the analysis. This article analyzes these effects and consequences in planning. The result shows that there are distortions that alter both the balance sheet and the income statement. A universal indicator is presented to minimize the distortions generated and make the statements reliable.

Published

2024-12-04

Issue

Section

Artigos