The Accounting Measure of the Average Period of Financial Activities for Non-financial Corporations

Abstract

The accounting principle of accurate on financial instruments requires record keeping in balance sheet the accumulated value of legislative financial rights and obligations whose expiration occurs in the following fiscal year. According to this criterion, this accumulated value forms part of the financial amount transferred to or from the markets in the current accounting period. These financial values are used to obtain average financial periods, and their inclusion in the evaluation of the management of the entities improves the exploration of the events investigated and the accuracy of the expected results in relation to the previous hypotheses. The applied polar-radar chart accounting methodology satisfies Ceva's theorem on control over applied geometric principles and demonstrates that when decision-making has proportional and equitable effects on activities, management results are improved. This means that the visual perception of the generated geometric figures becomes relevant, as they must convey to the public the risks/opportunities regarding the continuity of the entity.