The evaluation of assets through the historical cost presents limitations in its informative power due to the value imbalance, thus the accounting values can be unreal front to the market. An alternative to decrease the impact of the value imbalance on the permanent assets, which are most...

The objective of this study is to analyze which the consequences in the ROA (Return on Assets), when of the use of different forms of measurement of the income. The forms of measurement, approached in this work, are: the accounting operational income, comprehensive income and net income. The...

The evaluation of assets through the historical cost presents limitations in its informative power due to the value imbalance, thus the accounting values can be unreal front to the market. An alternative to decrease the impact of the value imbalance on the permanent assets, which are most...