Aplicação IFRS para pequenas e médias empresas
Autor(a) principal: | |
---|---|
Data de Publicação: | 2012 |
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/1513 |
Resumo: | The economic globalization impact has created the need to introduce accounting models that could standardize financial statements to be understood and used by different users in several parts of the world. The information symmetry lack -- where the same transaction could generate different information, depending on the country of origin -- undermined investors‟ and creditors‟ decisions, as there was nothing standards for decision making. In order to harmonize the International Accounting Practices, in 2000 the International Organization of Securities Commission (IOSCO) recommended that the capital market regulators in each country authorized multinational companies to submit their financial statements according to the International Accounting Standards. The International Accounting Standard Board (IASB) was responsible for the working up of international standards, that is, for the worldwide accepted Accounting Standard that is already in convergence process in more than 100 countries. In Brazil, the Law Amendment nº 6.404/76 led to the Law nº 11.638/07, bringing significant implications to companies required to follow the Law S/A. Among them, the Brazilian Securities Commission (CVM) should issue its norms according to the International Accounting Standards. Consequently, the Brazilian Accounting Standards undergone a gradual process of converging its accounting standards to the International Accounting Standards by means of a process coordinated by the Committee of Accounting Pronouncements (CPC). In 2009, the Technical Pronouncement PME - Accounting for Small and Medium-sized Enterprises - was approved by the CPC. This study aims at contributing to the preparation of small and medium-sized enterprises for meeting the market demands, thus making them more competitive. The objective is to identify the main changes of accounting information aligned with international standards. The study was carried out through a literature review applicable to the International Accounting Standard for Small and Medium-sized Enterprises. The final remarks show that the convergence process brings challenges, as well as that one can have a higher quality and reliability by applying the standard accounting information |
id |
PUC_SP-1_95b31f3176faba582443aa63a6c2896b |
---|---|
oai_identifier_str |
oai:repositorio.pucsp.br:handle/1513 |
network_acronym_str |
PUC_SP-1 |
network_name_str |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
repository_id_str |
|
spelling |
Marion, José CarlosSousa, Rejane Gomes de2016-04-25T18:39:50Z2012-08-212012-08-06Sousa, Rejane Gomes de. Aplicação IFRS para pequenas e médias empresas. 2012. 126 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2012.https://tede2.pucsp.br/handle/handle/1513The economic globalization impact has created the need to introduce accounting models that could standardize financial statements to be understood and used by different users in several parts of the world. The information symmetry lack -- where the same transaction could generate different information, depending on the country of origin -- undermined investors‟ and creditors‟ decisions, as there was nothing standards for decision making. In order to harmonize the International Accounting Practices, in 2000 the International Organization of Securities Commission (IOSCO) recommended that the capital market regulators in each country authorized multinational companies to submit their financial statements according to the International Accounting Standards. The International Accounting Standard Board (IASB) was responsible for the working up of international standards, that is, for the worldwide accepted Accounting Standard that is already in convergence process in more than 100 countries. In Brazil, the Law Amendment nº 6.404/76 led to the Law nº 11.638/07, bringing significant implications to companies required to follow the Law S/A. Among them, the Brazilian Securities Commission (CVM) should issue its norms according to the International Accounting Standards. Consequently, the Brazilian Accounting Standards undergone a gradual process of converging its accounting standards to the International Accounting Standards by means of a process coordinated by the Committee of Accounting Pronouncements (CPC). In 2009, the Technical Pronouncement PME - Accounting for Small and Medium-sized Enterprises - was approved by the CPC. This study aims at contributing to the preparation of small and medium-sized enterprises for meeting the market demands, thus making them more competitive. The objective is to identify the main changes of accounting information aligned with international standards. The study was carried out through a literature review applicable to the International Accounting Standard for Small and Medium-sized Enterprises. The final remarks show that the convergence process brings challenges, as well as that one can have a higher quality and reliability by applying the standard accounting informationO impacto da globalização da economia gerou a necessidade de implantar modelos contábeis que padronizassem as demonstrações para que elas fossem compreendidas e utilizadas por diferentes usuários em diversos lugares do mundo. A falta de simetria nas informações, onde uma mesma transação poderia gerar informações diferentes, dependendo do seu país de origem, prejudicava as decisões de investidores e credores, visto que não havia padrões para tomada de decisão. Visando harmonizar as práticas contábeis internacionais, a International Organization of Securities Comission (IOSCO), no ano de 2000, recomendou que os órgãos reguladores de mercado de capitais, em cada pais, autorizassem as sociedades multinacionais a apresentar as suas demonstrações financeiras de acordo com as normas internacionais de contabilidade. O Internacional Accounting Standard Board (IASB) ficou responsável pela elaboração de normas internacionais, ou seja o padrão único de contabilidade aceito mundialmente, que já esta em processo de convergência em mais de 100 países. No Brasil, a alteração da Lei nº. 6.404/76 deu origem à Lei nº. 11.638/07, que trouxe implicações significativas para as empresas, obrigadas a seguir a Lei da S/A, entre elas, que a Comissão de Valores Mobiliários (CVM) deveria expedir suas normas de acordo com os padrões internacionais de contabilidade, e gradativamente as normas contábeis brasileiras convergiram para as normas internacionais, por meio de um processo coordenado pelo Comitê de Pronunciamentos Contábeis (CPC). Em 2009, foi aprovado pelo CPC o Pronunciamento Técnico PME Contabilidade para Pequenas e Medias Empresas. Este trabalho busca contribuir para que as empresas de pequeno e médio porte se preparem para as exigências do mercado, tornando-as mais competitivas. O objetivo é verificar as principais mudanças trazidas nas informações contábeis alinhadas às normas internacionais. O estudo se dá por meio de revisão bibliográfica aplicável a norma internacional de contabilidade para Pequenas e Médias Empresas. Nas considerações finais é possível verificar que o processo de convergência traz desafios e, ao adotar as normas, o padrão de informações contábeis tem-se maior qualidade, aumentando a confiabilidadeapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/2789/Rejane%20Gomes%20de%20Sousa.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBRCiências Cont. AtuariaisIFRSPMENormas Internacionais de ContabilidadeInternational Financial Reporting Standards (IFRS)Small and Medium-sized Enterprises (PME)International Accounting StandardsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISAplicação IFRS para pequenas e médias empresasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTRejane Gomes de Sousa.pdf.txtRejane Gomes de Sousa.pdf.txtExtracted texttext/plain133518https://repositorio.pucsp.br/xmlui/bitstream/handle/1513/3/Rejane%20Gomes%20de%20Sousa.pdf.txt1d817a8b294f03e580fb6d1b7d1acfdbMD53ORIGINALRejane Gomes de Sousa.pdfapplication/pdf2986940https://repositorio.pucsp.br/xmlui/bitstream/handle/1513/1/Rejane%20Gomes%20de%20Sousa.pdfe5f470e52ffd690a50aa1be202d04346MD51THUMBNAILRejane Gomes de Sousa.pdf.jpgRejane Gomes de Sousa.pdf.jpgGenerated Thumbnailimage/jpeg1944https://repositorio.pucsp.br/xmlui/bitstream/handle/1513/2/Rejane%20Gomes%20de%20Sousa.pdf.jpg1b70f311e28e12a8bf1914cdc11a5af7MD52handle/15132022-04-28 17:39:38.539oai:repositorio.pucsp.br:handle/1513Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-04-28T20:39:38Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Aplicação IFRS para pequenas e médias empresas |
title |
Aplicação IFRS para pequenas e médias empresas |
spellingShingle |
Aplicação IFRS para pequenas e médias empresas Sousa, Rejane Gomes de IFRS PME Normas Internacionais de Contabilidade International Financial Reporting Standards (IFRS) Small and Medium-sized Enterprises (PME) International Accounting Standards CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Aplicação IFRS para pequenas e médias empresas |
title_full |
Aplicação IFRS para pequenas e médias empresas |
title_fullStr |
Aplicação IFRS para pequenas e médias empresas |
title_full_unstemmed |
Aplicação IFRS para pequenas e médias empresas |
title_sort |
Aplicação IFRS para pequenas e médias empresas |
author |
Sousa, Rejane Gomes de |
author_facet |
Sousa, Rejane Gomes de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Marion, José Carlos |
dc.contributor.author.fl_str_mv |
Sousa, Rejane Gomes de |
contributor_str_mv |
Marion, José Carlos |
dc.subject.por.fl_str_mv |
IFRS PME Normas Internacionais de Contabilidade |
topic |
IFRS PME Normas Internacionais de Contabilidade International Financial Reporting Standards (IFRS) Small and Medium-sized Enterprises (PME) International Accounting Standards CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
International Financial Reporting Standards (IFRS) Small and Medium-sized Enterprises (PME) International Accounting Standards |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The economic globalization impact has created the need to introduce accounting models that could standardize financial statements to be understood and used by different users in several parts of the world. The information symmetry lack -- where the same transaction could generate different information, depending on the country of origin -- undermined investors‟ and creditors‟ decisions, as there was nothing standards for decision making. In order to harmonize the International Accounting Practices, in 2000 the International Organization of Securities Commission (IOSCO) recommended that the capital market regulators in each country authorized multinational companies to submit their financial statements according to the International Accounting Standards. The International Accounting Standard Board (IASB) was responsible for the working up of international standards, that is, for the worldwide accepted Accounting Standard that is already in convergence process in more than 100 countries. In Brazil, the Law Amendment nº 6.404/76 led to the Law nº 11.638/07, bringing significant implications to companies required to follow the Law S/A. Among them, the Brazilian Securities Commission (CVM) should issue its norms according to the International Accounting Standards. Consequently, the Brazilian Accounting Standards undergone a gradual process of converging its accounting standards to the International Accounting Standards by means of a process coordinated by the Committee of Accounting Pronouncements (CPC). In 2009, the Technical Pronouncement PME - Accounting for Small and Medium-sized Enterprises - was approved by the CPC. This study aims at contributing to the preparation of small and medium-sized enterprises for meeting the market demands, thus making them more competitive. The objective is to identify the main changes of accounting information aligned with international standards. The study was carried out through a literature review applicable to the International Accounting Standard for Small and Medium-sized Enterprises. The final remarks show that the convergence process brings challenges, as well as that one can have a higher quality and reliability by applying the standard accounting information |
publishDate |
2012 |
dc.date.available.fl_str_mv |
2012-08-21 |
dc.date.issued.fl_str_mv |
2012-08-06 |
dc.date.accessioned.fl_str_mv |
2016-04-25T18:39:50Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Sousa, Rejane Gomes de. Aplicação IFRS para pequenas e médias empresas. 2012. 126 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2012. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/1513 |
identifier_str_mv |
Sousa, Rejane Gomes de. Aplicação IFRS para pequenas e médias empresas. 2012. 126 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2012. |
url |
https://tede2.pucsp.br/handle/handle/1513 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.publisher.program.fl_str_mv |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
BR |
dc.publisher.department.fl_str_mv |
Ciências Cont. Atuariais |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da PUC_SP instname:Pontifícia Universidade Católica de São Paulo (PUC-SP) instacron:PUC_SP |
instname_str |
Pontifícia Universidade Católica de São Paulo (PUC-SP) |
instacron_str |
PUC_SP |
institution |
PUC_SP |
reponame_str |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
collection |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
bitstream.url.fl_str_mv |
https://repositorio.pucsp.br/xmlui/bitstream/handle/1513/3/Rejane%20Gomes%20de%20Sousa.pdf.txt https://repositorio.pucsp.br/xmlui/bitstream/handle/1513/1/Rejane%20Gomes%20de%20Sousa.pdf https://repositorio.pucsp.br/xmlui/bitstream/handle/1513/2/Rejane%20Gomes%20de%20Sousa.pdf.jpg |
bitstream.checksum.fl_str_mv |
1d817a8b294f03e580fb6d1b7d1acfdb e5f470e52ffd690a50aa1be202d04346 1b70f311e28e12a8bf1914cdc11a5af7 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP) |
repository.mail.fl_str_mv |
bngkatende@pucsp.br||rapassi@pucsp.br |
_version_ |
1809277797342904320 |