Abstract
This study aimed to verify the recent changes in the quality of accounting information, as of IFRS and the impact that these rules produced in Brazilian accounting. For this, in a descriptive approach, this text included, in addition to specific authors on the subject, a wide literature review, that showed that the impact of IFRS may reach every segment of the accounting industry, as these sectors have business and accounting practices that have some differences, some have relevance, while others differences are perceive in the details or appear according to the industry / business sector and the financial choices of the company. Thus, changes may have significant accountability impact, and hence serve as basis for a multitude of contracts between economic agents.
Highlights
This study aimed to verify the recent changes in the quality of accounting information, as of IFRS and the impact that these rules produced in Brazilian accounting
In a descriptive approach, this text included, in addition to specific authors on the subject, a wide literature review, that showed that the impact of IFRS may reach every segment of the accounting industry, as these sectors have business and accounting practices that have some differences, some have relevance, while others differences are perceive in the details or appear according to the industry / business sector and the financial choices of the company
Impacto da implementação das normas internacionais de contabilidade no Brasil: evidências empíricas no setor regulado e não regulado
Summary
Resumo: Este estudo teve como objetivo verificar as mudanças recentes ocorridas na qualidade da informação contábil, a partir das IFRS, bem como o impacto que tais normas produziram na contabilidade brasileira. Em uma abordagem descritiva, este texto contemplou, além de autores específicos sobre o tema, em uma revisão da literatura, a partir da base de dados Scielo e Lilacs, a seleção de 22 artigos, publicados no período de 2009 a 2013. Os impactos das IFRS podem atingir cada segmento do setor contábil, uma vez que tais setores possuem negócios e práticas contábeis que têm diferenças. Algumas dessas diferenças apresentam relevâncias, já outras se percebem nos detalhes ou se mostram na dependência da indústria/setor de atividade e das escolhas contábeis da empresa. As alterações podem trazer impacto significativo em números contábeis, podendo servir de base para a multiplicidade de contratos entre agentes econômicos. RISUS – Journal on Innovation and Sustainability, São Paulo, v. 6, n.3, p. 97-114, dez. 2015 - ISSN 2179-3565
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Journal on Innovation and Sustainability. RISUS ISSN 2179-3565
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
