Abstract
The objective of this paper was identifying the main difficulties faced by the accounting and financial professionals of entities located in Brazil in the implementation of the new Brazilian accounting practices. This work is characterized regarding its nature as descriptive and exploratory, concerning the applied method, quantitative, making use of Kruskal-Wallis test and qualitative by means of content analysis. The population was composed of entities located in Brazil with foreign trade activities, import or export. The sample, by convenience, was composed of entities located in the metropolitan Sao Paulo whose business involved import in the year of 2009. Data were collected according to a questionnaire whose questions were formulated for attending the specific objectives described in this paper. The main results pointed that the professionals’ perception regarding the main difficulties in the implementation of the new Brazilian accounting practices are linked to the recognition, measurement and disclosure of Property, Plant and Equipment and Intangibles, besides the lack of qualified professionals and information technology support. In general, it is assumed that despite the difficulties, the accounting and financial professionals realize that the new accounting practices will bring positive impacts in terms of investments in Brazil.
Highlights
Paulo whose business involved import in the year of 2009
The main results pointed that the professionals’ perception regarding the main difficulties in the implementation of the new Brazilian accounting practices are linked to the recognition, measurement and disclosure of Property, Plant and Equipment and Intangibles, besides the lack of qualified professionals and information technology support
It is assumed that despite the difficulties, the accounting and financial professionals realize that the new accounting practices will bring positive impacts in terms of investments in Brazil
Summary
A Contabilidade é uma ciência social que tem como objeto o patrimônio. As práticas contábeis, por sua vez, sofrem influências de uma série de fatores culturais. [...] os princípios contábeis representam apenas uma das forças que moldam a prática contábil. O International Accounting Standards Board – IASB, por meio da norma IAS 8 - Políticas Contábeis, Mudança de Estimativa e Retificação de Erro, define que: “políticas contábeis são os princípios, as bases, as convenções, as regras e as práticas específicas aplicadas pela entidade. As práticas contábeis adotadas por uma determinada entidade são influenciadas pela regulamentação contábil, que determina as políticas contábeis que podem ser utilizadas, conforme normatização local. Além disso, as práticas contábeis também são influenciadas pelo nível educacional dos profissionais contábeis, pela interpretação e entendimento destes profissionais com relação à normatização e pelas dificuldades práticas que as entidades enfrentam na adoção de determinados procedimentos em função dos recursos tecnológicos que dispõem. Dessa forma, a convergência das práticas contábeis brasileiras a padrões internacionais aceitos como de alta qualidade influencia na percepção da confiabilidade da informação contábil. Machado e Machado (2013) verificaram a mudança do conteúdo informacional antes e após a convergência e identificaram um ganho informacional no Lucro Líquido das empresas brasileiras por causa da convergência contábil
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