Abstract
The development of Brazil, as autonomous nation, had its starting point after its independence from Portugal in 1822. Against the backdrop of birth and evolution of Brazilian society, this paper presents a chronological survey on the regulation of the financial statements, especially focused on the Balance Sheet (BP). This study is characterized by being essentially a historical literature. The first Brazilian accounting standardization occurred with the publication of the 1st Brazilian Commercial Code (BAC) on 6/26/1850, by Law No. 556. Ten years after the CCB, came into force the Law of 08.22.1860 No. 1083, known as "the first law of S. A. in Brazil". Brazil has to have an updated Corporate Law, with the publication of the 2627 Act. In 1976, Brazil incorporates the North American financial trends with the new Corporate Law: Law No. 6404 of 15/12/1976. The first major change of this law was in 2007 with Law 11,638 of 28/12/2007 CVM Resolution 488 of 03/10/2005, however, had already established the beginning of the convergence process towards the adoption of international principles. From the publication of CPC1, followed by further restructuring the Brazilian Accounting. Of these pronouncements, the CPC 26 shows the structure of financial statements in connection with International Accounting Standards - IAS 1. It appears that during this period of more than a century and a half, especially analyzing the BP, the Brazilian accounting has always sought a way to update and linkage world.
Highlights
28 PAULO SCHMIDT ▪ JOSÉ LUIZ DOS SANTOS new Corporate Law: Law No 6404 of 15/12/1976
Against the backdrop of birth and evolution of Brazilian society, this paper presents a chronological survey on the regulation of the financial statements, especially focused on the Balance Sheet (BP)
The first Brazilian accounting standardization occurred with the publication of the 1st Brazilian Commercial Code (BAC) on 6/26/1850, by Law No 556
Summary
O desenvolvimento do Brasil, como nação autônoma, teve seu marco inicial após sua independência de Portugal, em 1822. Diante desse cenário de nascimento e evolução da sociedade brasileira, este trabalho apresenta uma pesquisa cronológica sobre a normatização das demonstrações contábeis, especialmente focada no Balanço Patrimonial (BP), desde o primeiro regulamento ainda no Brasil Imperial, embora já independente de Portugal, até os dias atuais, onde se constata a convergência da Contabilidade Brasileira às Normas Internacionais. Metodologicamente, segundo Lakatos e Marconi (2007), esse trabalho caracteriza-se pela apresentação sob a ótica da teoria da contabilidade, de um processo comparativo entre os modelos de demonstrações contábeis utilizados no Brasil no período compreendido entre a publicação do primeiro Código Comercial Brasileiro (CCB), publicado em 26/06/1850 – Lei no 556 – que apresentou o primeiro modelo legalmente brasileiro de demonstrações contábeis e o Pronunciamento 26 do Comitê de Pronunciamentos Contábeis (CPC), que inseriu definitivamente o Brasil no cenário internacional de padronização de demonstrações contábeis. Esse estudo caracteriza-se essencialmente por ser uma pesquisa bibliográfica histórica
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