A Normatização Contábil para Investimentos em Joint Ventures na Perspectiva da Teoria Tridimensional de Miguel Reale

Abstract

The purpose of the essay was to discuss the process of accounting choice in the regulation of investments in joint ventures in light of the Three-dimensional theory of Miguel Reale. Recently, the International Accounting Standards Board (IASB) has determined the elimination of the proportionate consolidation method, even in the absence of empirical evidence to prove, with robustness, the best method that meets the criteria of quality of accounting information. From 2013, IFRS 11 in force requires the use of the equity method, with the justification to reduce the gap between countries in the regulation of investments in joint ventures, in favor of the international accounting convergence process. Through the interrelations between the Three-dimensional theory of Reale and the accounting regulation was identified the fundamentals of accounting choice process, discussing differences between nations, and the proposal made by the IASB.