We have some reasons to be proud of Accounting in Brazil

Natan Szuster

doi:10.1590/1808-057x201590050

Abstract

Thanking for the opportunity to be the author of this Editorial, I aim to bring comments on aspects I have le -arned over the forty years of experience in the world of Accounting. Many of the points raised reflect thoughts, lectures, and very intelligent readings I have had the op -portunity to access within this period.A fact of great importance, which led me to never walk alone was my entry to the University of Sao Pau-lo (USP). Between 1978 and 1985, attending the MA and Ph.D. programs, I met professors and classmates of enormous technical knowledge, ethical and human gre-atness, who built the firm foundation of the Department of Accounting and the Institute for Accounting, Actu-arial, and Financial Research Foundation (FIPECAFI), based on professor Sergio de Iudicibus’ inspiration. An example for research is checking the chapter on Accoun -ting Principles in the book

Highlights

Thanking for the opportunity to be the author of this Editorial, I aim to bring comments on aspects I have learned over the forty years of experience in the world of Accounting
Between 1978 and 1985, attending the MA and Ph.D. programs, I met professors and classmates of enormous technical knowledge, ethical and human greatness, who built the firm foundation of the Department of Accounting and the Institute for Accounting, Actuarial, and Financial Research Foundation (FIPECAFI), based on professor Sérgio de Iudícibus’ inspiration
An example for research is checking the chapter on Accounting Principles in the book Análise de balanços [Balance sheet analysis], published in 1977, i.e. 38 years ago

Summary

INTRODUCTION

Thanking for the opportunity to be the author of this Editorial, I aim to bring comments on aspects I have learned over the forty years of experience in the world of Accounting. Pronouncements Committee (CPC), highlighting the work conducted by professors Eliseu Martins and Nelson Carvalho, who played the role of architects and strategists, defining through scope the Consolidated and Individual Financial Statements, as well as the individual ones, and the role of diplomats, in the relation with government institutions, especially the Department of Federal Revenue of Brazil. This is a remarkable work that definitively amends Accounting in Brazil. Based on this experience and trying to act as an observer of the evolution of Accounting within this period, I make some comments I regard as useful for reflection

IMPORTANCE OF ACCOUNTING

Usefulness

Points for Reflection

The Accounting Practitioner

FINAL REMARKS