出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：A major challenge for credit unions today is to create management mechanisms that are consistent with its administrative complexity, meets regulatory requirements of the Central Bank and are in accordance with their doctrinal principles. In this sense, the present study aimed to construct unpublished financial statements indicators adequate to Brazilian reality with application to credit unions, following the guidelines of the PEARLS system, created by the World Council of Credit Unions. This system is used by approximately 97 countries, though it has not yet been implemented in Brazil, due the demand for an adjustment, which was the purpose of this research, characterized as exploratory and applied. Thus, this study tried to fill a gap in the literature on the structuring of the PEARLS system adapted to Brazil so that they were discriminated against the accounts of the Accounting System for Financial Institutions - COSIF for each financial indicator, it is possible to use these indicators by managers and researchers interested in this subject or, for comparisons between financial profiles and applications in future research.
其他摘要：A major challenge for credit unions today is to create management mechanisms that are consistent with its administrative complexity, meets regulatory requirements of the Central Bank and are in accordance with their doctrinal principles. In this sense, the present study aimed to construct unpublished financial statements indicators adequate to Brazilian reality with application to credit unions, following the guidelines of the PEARLS system, created by the World Council of Credit Unions. This system is used by approximately 97 countries, though it has not yet been implemented in Brazil, due the demand for an adjustment, which was the purpose of this research, characterized as exploratory and applied. Thus, this study tried to fill a gap in the literature on the structuring of the PEARLS system adapted to Brazil so that they were discriminated against the accounts of the Accounting System for Financial Institutions - COSIF for each financial indicator, it is possible to use these indicators by managers and researchers interested in this subject or, for comparisons between financial profiles and applications in future research.
关键词：Accounting Indicators, PEARLS System, Credit Unions, COSIF.;Indicadores Contábeis, Sistema PEARLS;Cooperativismo de Crédito;COSIF
