Reconhecimento de receita e despesa em empresas de construção civil no Brasil: um estudo da aderência às normas contábeis

• Autor(a) principal: Nascimento, Heider Josué de Aquino
• Data de Publicação: 2007
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/1677
• topic: Contabilidade; Construção civil; Construção pesada; Empreendimento imobiliário; Contabilidade -- Normas -- Brasil; Industria da construcao civil -- Contabilidade; Accounting; Civil construction; Heavy construction; Real estate; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The civil construction activity is one of the most interesting among those performed by human kind, not only because it answers its most basic necessities such as housing, but, also due to its grandness. Hydroelectric plants, roads, ports, airports etc., everything seems extremely grand. In the field of Accounting, the effort to monitor these enterprises also becomes grand, as: How to determine a result that is accrued throughout months or even years? This is the endeavor that International and Brazilian Accounting bodies have already answered. However, another question arises: How adherent are Brazilian civil construction companies to the norms issued by these bodies? Throughout this dissertation, the different niches of civil construction and different accounting standards that exist to answer them will be discoursed. On the other hand, it will also be shown that there are not only different standards to answer these distinct needs, but above all, fiscal norms that conflict with the accounting norms, and it is that conflict that ends up determining the predominance of one norm in detriment of the other. This dissertation is based, primordially, on a field research, that aims to validate which practices are adopted by the companies in that segment in Brazil. Complementing, as technical support, there is a bibliographical review on the main norms and procedures foreseen for this activity in Brazil. The main conclusions point towards a partial adherence to the norms issued by the accounting bodies, by Brazilian civil construction companies, and also different adherences among the researched niches of this activity