AN APPROACH TO ISSUANCE MODELING OF FINANCIAL STATEMENTS

Abstract

Normal 0 21 false false false MicrosoftInternetExplorer4 /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabela normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} The quality of financial statements is an almost mandatory reference in the accounting field. Themes such as quality and requirements are not out of any accounting standard or rule. However, it is also noticeable its absence, showing that problems are, among others, related to the issuer of financial statements. Because the issuance is under the responsibility of entities (individuals or legal entities), its knowledge is essential to the achievement of better communication. Precisely, the goal of this study is to try to systematize, through a modeling process, the existing knowledge on the issuers of the financial statements presented. Knowing and systematizing will allow to take action on who is responsible for the quality of financial statements issued. The society's demands on quality will only be met if accounting knowledge is considered as representative of a knowledge and if the information dissemination activities, that support it, are part of ethics and social responsibility.