The Use Of Accounting Statements By Small And Medium-Sized Enterprises
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Data de Publicação: | 2015 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista ENIAC pesquisa |
Texto Completo: | https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/268 |
Resumo: | The General Technical Brazilian Standard (NBC TG) 1000 inserts small and medium enterprises in the process of harmonization of international accounting standards, thus the standard brings the liability of the annual presentation of a complete set of statements by these companies. It is possible to notice the complexity of the requirements considering that the financial statements are, for the most part, designed only to meet the inspection requirements. The objective is to identify the financial statements used by small and medium entrepreneurs in managing their businesses and check the NBC TG 1000 contribution to overcoming the new challenges proposed to small and medium-sized businesses. This paper is a deductive exploratory research. To perform, in addition to literature, two questionnaires were produced: one of them applied to small and medium entrepreneurs and the other to accountants that serve companies of this size, in order to identify which financial statements are used in the small and medium entrepreneur's everyday. In the final considerations, according to the literature and the case study, a comparative analysis of the statements required by the new NBC TG 1000 and the statements used by small and medium entrepreneurs in the management process was conducted in order to identify the sufficiency of information obtained from the financial statements used today and aggregate from the statements required by the standard. |
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The Use Of Accounting Statements By Small And Medium-Sized EnterprisesA utilização das Demonstrações Contábeis pelas Pequenas e Médias empresasNBC TG 1000. SMEs. Harmonization. Decision.NBC TG 1000PMEHarmonizaçãoDecisãoThe General Technical Brazilian Standard (NBC TG) 1000 inserts small and medium enterprises in the process of harmonization of international accounting standards, thus the standard brings the liability of the annual presentation of a complete set of statements by these companies. It is possible to notice the complexity of the requirements considering that the financial statements are, for the most part, designed only to meet the inspection requirements. The objective is to identify the financial statements used by small and medium entrepreneurs in managing their businesses and check the NBC TG 1000 contribution to overcoming the new challenges proposed to small and medium-sized businesses. This paper is a deductive exploratory research. To perform, in addition to literature, two questionnaires were produced: one of them applied to small and medium entrepreneurs and the other to accountants that serve companies of this size, in order to identify which financial statements are used in the small and medium entrepreneur's everyday. In the final considerations, according to the literature and the case study, a comparative analysis of the statements required by the new NBC TG 1000 and the statements used by small and medium entrepreneurs in the management process was conducted in order to identify the sufficiency of information obtained from the financial statements used today and aggregate from the statements required by the standard.A NBC TG 1000 insere as pequenas e médias empresas no processo de harmonização das normas contábeis internacionais, assim, a norma traz a exigibilidade da apresentação anual de um conjunto completo de demonstrações por parte dessas empresas. Nota-se a complexidade das exigências considerando que as demonstrações financeiras são, em sua grande maioria, elaboradas apenas para o atendimento das exigências da fiscalização. O objetivo do trabalho consiste em identificar as demonstrações financeiras utilizadas pelos pequenos e médios empresários na gestão de seus negócios e verificar a contribuição da NBC TG 1000 para a superação dos novos desafios propostos às empresas de pequeno e médio porte. Este trabalho é uma pesquisa exploratória dedutiva. Para realização, além da pesquisa bibliográfica foram elaborados dois questionários: um aplicado a pequenos e médios empresários e outro a contadores que atendam à empresas desse porte, para identificar quais demonstrações financeiras são utilizadas no cotidiano do pequeno e médio empresário. Nas considerações finais, conforme a pesquisa bibliográfica e o estudo de caso, foi realizada uma análise comparativa entre as demonstrações exigidas pela nova NBC TG 1000 e, as demonstrações utilizadas pelos pequenos e médios empresários no processo de gestão, a fim de identificar a suficiência de informações obtidas das demonstrações financeiras hoje utilizadas e as agregadas pelas demonstrações exigidas pela norma.Centro Universitário ENIAC2015-11-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/26810.22567/rep.v4i2.268Revista Eniac Pesquisa; Vol. 4 No. 2 (2015); 143-161REVISTA ENIAC PESQUISA; Vol. 4 Núm. 2 (2015); 143-161REVISTA ENIAC PESQUISA; v. 4 n. 2 (2015); 143-1612316-234110.22567/rep.v4i2reponame:Revista ENIAC pesquisainstname:Centro Universitário Eniacinstacron:ENIACporhttps://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/268/143-161Copyright (c) 2015 REVISTA ENIAC PESQUISAhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBelmonte, Thaís GomesSantos, Fernando de Almeida2024-07-09T18:47:45Zoai:ojs.pkp.sfu.ca:article/268Revistahttps://ojs.eniac.com.br/index.php/EniacPesquisaPRIhttp://ojs.eniac.com.br/index.php/EniacPesquisa/oai||revistaeniacpesquisa@fernandoasantos.com.br2316-23412316-2341opendoar:2024-07-09T18:47:45Revista ENIAC pesquisa - Centro Universitário Eniacfalse |
dc.title.none.fl_str_mv |
The Use Of Accounting Statements By Small And Medium-Sized Enterprises A utilização das Demonstrações Contábeis pelas Pequenas e Médias empresas |
title |
The Use Of Accounting Statements By Small And Medium-Sized Enterprises |
spellingShingle |
The Use Of Accounting Statements By Small And Medium-Sized Enterprises Belmonte, Thaís Gomes NBC TG 1000. SMEs. Harmonization. Decision. NBC TG 1000 PME Harmonização Decisão |
title_short |
The Use Of Accounting Statements By Small And Medium-Sized Enterprises |
title_full |
The Use Of Accounting Statements By Small And Medium-Sized Enterprises |
title_fullStr |
The Use Of Accounting Statements By Small And Medium-Sized Enterprises |
title_full_unstemmed |
The Use Of Accounting Statements By Small And Medium-Sized Enterprises |
title_sort |
The Use Of Accounting Statements By Small And Medium-Sized Enterprises |
author |
Belmonte, Thaís Gomes |
author_facet |
Belmonte, Thaís Gomes Santos, Fernando de Almeida |
author_role |
author |
author2 |
Santos, Fernando de Almeida |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Belmonte, Thaís Gomes Santos, Fernando de Almeida |
dc.subject.por.fl_str_mv |
NBC TG 1000. SMEs. Harmonization. Decision. NBC TG 1000 PME Harmonização Decisão |
topic |
NBC TG 1000. SMEs. Harmonization. Decision. NBC TG 1000 PME Harmonização Decisão |
description |
The General Technical Brazilian Standard (NBC TG) 1000 inserts small and medium enterprises in the process of harmonization of international accounting standards, thus the standard brings the liability of the annual presentation of a complete set of statements by these companies. It is possible to notice the complexity of the requirements considering that the financial statements are, for the most part, designed only to meet the inspection requirements. The objective is to identify the financial statements used by small and medium entrepreneurs in managing their businesses and check the NBC TG 1000 contribution to overcoming the new challenges proposed to small and medium-sized businesses. This paper is a deductive exploratory research. To perform, in addition to literature, two questionnaires were produced: one of them applied to small and medium entrepreneurs and the other to accountants that serve companies of this size, in order to identify which financial statements are used in the small and medium entrepreneur's everyday. In the final considerations, according to the literature and the case study, a comparative analysis of the statements required by the new NBC TG 1000 and the statements used by small and medium entrepreneurs in the management process was conducted in order to identify the sufficiency of information obtained from the financial statements used today and aggregate from the statements required by the standard. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-11-26 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/268 10.22567/rep.v4i2.268 |
url |
https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/268 |
identifier_str_mv |
10.22567/rep.v4i2.268 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/268/143-161 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 REVISTA ENIAC PESQUISA https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 REVISTA ENIAC PESQUISA https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Centro Universitário ENIAC |
publisher.none.fl_str_mv |
Centro Universitário ENIAC |
dc.source.none.fl_str_mv |
Revista Eniac Pesquisa; Vol. 4 No. 2 (2015); 143-161 REVISTA ENIAC PESQUISA; Vol. 4 Núm. 2 (2015); 143-161 REVISTA ENIAC PESQUISA; v. 4 n. 2 (2015); 143-161 2316-2341 10.22567/rep.v4i2 reponame:Revista ENIAC pesquisa instname:Centro Universitário Eniac instacron:ENIAC |
instname_str |
Centro Universitário Eniac |
instacron_str |
ENIAC |
institution |
ENIAC |
reponame_str |
Revista ENIAC pesquisa |
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Revista ENIAC pesquisa |
repository.name.fl_str_mv |
Revista ENIAC pesquisa - Centro Universitário Eniac |
repository.mail.fl_str_mv |
||revistaeniacpesquisa@fernandoasantos.com.br |
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1809207907829415937 |