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In 2008, during the convergence on international accounting standards, the Brazilian Accounting Pronouncements Committee published Technical Statement #4 (Comite de Pronunciamentos Contabeis [CPC], 2008), subsequently modified by CPC #4/R1/2010 (CPC, 2010), defining intangible assets as identifiable non-monetary assets without physical substance.
According to the Accounting Pronouncements Committee--CPC (2011) (Comite de Pronunciamentos Contabeis--CPC), in this paper a period shorter than 12 months is considered short-term, and a period over 12 months is considered long-term.
It is precisely the earnestness of style that appeals to sober-minded believers who seem to take up the latest Chomsky pronunciamento as a substitute for a quiet evening of self-flagellation.
The Turkish road to democracy has had plenty of bumps, with military coups in 1960 and 1980, a Latin American-style military pronunciamento in 1971 and severe political polarization and civil violence in the 1970s.
and all this might lead to a conclusion, a pronunciamento.
But after he and former Ramparts colleague Peter Colliers surfaced as new-born conservatives, the Washington Post Magazine gave prominent play to their "Lefties for Reagan" pronunciamento.
And because, after 22 years of working to change this dirge into music we can dance to, I didn't want to scare, discourage, or mislead you with an off-the-lip, glib, sanctimonious pronunciamento.
No Brasil, o CPC (2008) emitiu um pronunciamento conceituai basico, com a estrutura conceituai para a elaboracao e a apresentacao das demonstracoes contabeis.
Essa qualidade reside no fato de ela ser um pronunciamento pictorico que pode ser repetido precisa e indefinidamente--pelo menos ate que o tipo se gaste.
O que aconteceu apos aquele pronunciamento foi a atitude de Ismael de pegar uma espingarda do administrador, a qual estava na sala do deposito, e descarregar sobre o abdome de Athanazio.
The Dow Jones, let it be noted, soared over 900 points on the day of Paulson's bank stock purchase pronunciamento, yet two days later, the markets swooned again, giving up almost all of their short-lived gains.