Re: Len Silverston's Universal Data Models sanity

Em Fri, 07 May 2004 01:56:28 -0700, Pascal Damian escreveu:

> In what way does the Brazilian accounting model differ from
> US (and other parts of the world)?

        Alfredo is Spanish...

> Surely the basic concepts and entities
> of double entry, debit/credit, accounts /chart of accounts, transactions,
> etc are the same?

        I don't know what's a chart of accounts, the rest of the concepts apply.

> What does the Brazilian accounting model look like?

        I never worked with US accounting, I know it is sufficiently different that US companies in Brazil keep two sets of accounts, one to show to headquarters, other for the legal obligations in the country.

> What parts of the US accounting model do you find strange?

        None, haven't ever seen it!

        I do remember that the German plan of accounts is totally differently organised from the Brazilian one. AFAIR there are big differences between Latin and Germanic accounts organisation, and Brazil has followed Portuguese, French and Italian practices.

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