Patrimonial Rocking

The Patrimonial Rocking in accordance with article 178, paragraphs 1 and 2, of the Law n 11,638/07 (BRAZIL, 2007, NOT PAGINADO), passes to be demonstrated of the following form: ATIVOPASSIVO Passive Current assets Circulating Realizable Not-circulating Passive Asset Not-circulating the long prazoPatrimnio Liquido Investments Immobilized Capital stock Reserves of Intangible capital Adjustments of Patrimonial Evaluation Reserves of Profit (-) Action in Treasure-house Accumulated Damages SOURCE: (BRAZIL, 2007, Adapted for the author) TABLE 01: Patrimonial rocking 4 In case that Practical to follow will be presented a simulation of the possible presentations of the guided Patrimonial Rocking from the international norms, searching to demonstrate the elaboration of this financial demonstration. The used Patrimonial Rocking for the practical case was gotten through the site of the Gerdau company, however the values had been modified, therefore it is not the intention of the work to analyze the data of the company. The Patrimonial Rocking that will be converted will use the method of the current tax for the conversion of the same, where according to Niyama (2007, P. 79): All the assets and liabilities, with exception of the equity, are converted on the basis of the effective tax into the date of the Rocking. To if adopting this method, the profit and losses of conversion are taken directly for equity, without affecting the result.

Although other related methods exist the conversion, in this in case that approach to the said current method with already previously is given. 4.1 Some initial denominations Before initiating the presentation of the rockings for the study, we must know on some concepts. ) Functional currency: it YOU WENT 21 establishes the concept of functional currency, which is, the currency of the main economic environment where the entity operates, to determine which functional currency the entity will have to consider some characteristics: i. the currency that directly influences the prices of its products and services; II.


The growth of would hotelaria, spine of the tourist sector, it made to appear in the hoteleiro system to the necessity to work the demand, and the market segmentation showed if the form most adequate to manage the hoteleiro growth. In this direction, market segment can be defined as: ' ' The set of consumers whose interests will go to guide the type of product, in the case the type of hotel, that specifically satisfies to those interesses' '. (ANDRADE, BRITO JORGE, 2007, P. 29) and are accurately with the market segments that the hoteleiro sector comes working, if structuralizing around the concept to take care of the specific interests of definitive public. The decision to implant a hotel in Brazil occurs normally without enough studies, or a coherent and systematic planning; what it concentrates the administration of the majority of the Brazilian hotels at the hands of familiar companies. For who the hotel is destined? That type of hotel intends to be implanted? Where its implantation will be carried through? They must be the first elements to be analyzed before the implantation of a hotel. The answers adjusted for these questions generate the necessity of knowledge of the market, where as much offers and the demand, at least they are understood and led in consideration.

The type of hotel becomes related closely with the terms of offers and demand of the local market, the hoteleiro product, therefore a definitive place is mentioned to it. The analysis of the viability of a hoteleiro enterprise follows a series of gradual decisions, that it has attempt against for the largeness of the investment, to decide that type of hotel and where it will be implanted and its approach size. For Andrade, Brito and Jorge (2007) an enterprise can be considered viable in the economic direction, when it to provide a remuneration of the equal capital or above of that it is offered by the market.