Monetary correction: comparison of Brazilian, Argentine, and International standards

Detalhes bibliográficos
Autor(a) principal: Matos, Eduardo Bona Safe de
Data de Publicação: 2013
Outros Autores: Marques, Matheus de Mendonça, Ferreira, Lucas Oliveira Gomes, Tavares, Adilson de Lima
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/3641
Resumo: Considering the accounting function to present the financial position of the companies, the current stage of the convergence and the existence of inflation in capitalist economies, this paper aims to analyze the similarities and differences of Brazilian, Argentinean and international standards dealing or dealt with hyperinflation and restatement of the balance sheet, through the comparison between them. This is a comparing standards survey, which are analyzed the rules issued in Brazil and Argentina in hyperinflationary periods. It is still considered the international accounting standard in accordance with the criteria for recognition, measurement and presentation, demonstrating that the solutions adopted by the two countries were already in many respects, in accordance with international practice. The international standard requires more professional judgment, from the moment that does not stipulate specific rules and it is guided by general principles. The Brazilian and Argentine standards are more detailed, bringing a higher level of rules, as stipulated indexers and specific forms and specific criteria for each financial statement. Although there is no longer regarded as an environment of hyperinflation in Brazil, the study of treatments normative data for inflation is important that while there is still the presence of annual inflation, the effects of which are not recognized in the financial statements of companies. Moreover, the knowledge and the exchange of international experiences regarding the regulation of the issue and bring benefit to science development.
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spelling Monetary correction: comparison of Brazilian, Argentine, and International standardsCorrección monetaria: comparación de las normas Brasileñas, Argentinas e InternacionalesCorreção monetária: comparativo das normas Brasileira, Argentina e Internacionalnormatizaçãocorreção monetária de balançosBrasilArgentinainflaçãostandardizationrestatement of balanceBrazilArgentinainflationestandarizaciónajuste monetario de balancesBrasilArgentinaInflaciónConsidering the accounting function to present the financial position of the companies, the current stage of the convergence and the existence of inflation in capitalist economies, this paper aims to analyze the similarities and differences of Brazilian, Argentinean and international standards dealing or dealt with hyperinflation and restatement of the balance sheet, through the comparison between them. This is a comparing standards survey, which are analyzed the rules issued in Brazil and Argentina in hyperinflationary periods. It is still considered the international accounting standard in accordance with the criteria for recognition, measurement and presentation, demonstrating that the solutions adopted by the two countries were already in many respects, in accordance with international practice. The international standard requires more professional judgment, from the moment that does not stipulate specific rules and it is guided by general principles. The Brazilian and Argentine standards are more detailed, bringing a higher level of rules, as stipulated indexers and specific forms and specific criteria for each financial statement. Although there is no longer regarded as an environment of hyperinflation in Brazil, the study of treatments normative data for inflation is important that while there is still the presence of annual inflation, the effects of which are not recognized in the financial statements of companies. Moreover, the knowledge and the exchange of international experiences regarding the regulation of the issue and bring benefit to science development.Teniendo en cuenta la función de la contabilidad de mostrar la situación patrimonial de las empresas, la etapa actual de convergencia y la existencia de inflación en las economías capitalistas, este trabajo tiene como objetivo analizar las similitudes y diferencias de las normas brasileñas, argentinas e internacionales que se ocupan o que se han ocupado la hiperinflación y de la corrección monetaria de los balances, mediante su comparación. Se trata de una investigación de comparación entre normas, en la que se analizan las normas emitidas en Brasil y Argentina en períodos hiperinflacionarios. También se analiza la Norma Internacional de Contabilidad según los criterios de reconocimiento, medición y evidenciación, demostrando que las soluciones adoptadas por ambos países ya estaban, en muchos aspectos, de acuerdo con las prácticas internacionales. La norma internacional presenta mayor capacidad de juicio profesional, ya que no estipula reglas específicas y se orienta por principios generales. Las normas brasileñas y argentinas son más detalladas, traen un mayor nivel de reglas, como la estipulación de índices específicos y formas y criterios específicos para cada estado contable. Si bien ya no existe un ambiente considerado como de hiperinflación en Brasil, es importante el estudio de los tratamientos normativos dados a la inflación, mientras aún exista la presencia de inflación anual, cuyos efectos no son reconocidos en los Estados Contables de las empresas. Además, el conocimiento y el intercambio de experiencias internacionales en cuanto a la regulación del tema traen beneficios y desarrollo a la ciencia. Considerando a função da contabilidade de evidenciar a situação patrimonial das empresas, o atual estágio da convergência e a existência de inflação nas economias capitalistas, este trabalho tem por objetivo analisar as similaridades e diferenças das normas brasileiras, argentinas e internacionais que tratam ou trataram de hiperinflação e correção monetária de balanços, por meio da comparação entre elas. Trata-se de uma pesquisa de comparação entre normas, em que são analisadas as normas emitidas no Brasil e na Argentina em períodos hiperinflacionários. É analisada ainda a norma Internacional de contabilidade de acordo com os critérios de reconhecimento, mensuração e evidenciação, demonstrando que as soluções adotadas pelos dois países já estavam, em muitos aspectos, de acordo com as práticas internacionais. A norma internacional apresenta maior capacidade de julgamento profissional, a partir do momento que não estipula regras específicas, sendo ela norteada por princípios gerais. As normas brasileiras e argentinas são mais detalhadas, trazendo maior nível de regras, como estipulação de indexadores específicos e formas e critérios específicos para cada demonstração contábil. Apesar de não existir mais um ambiente considerado como de hiperinflação no Brasil, o estudo dos tratamentos normativos dados à inflação é importante ao passo de que ainda há a presença de inflação anual, cujos efeitos não são reconhecidos nas Demonstrações Contábeis das empresas. Além disso, o conhecimento e a troca de experiências internacionais quanto à regulação da questão trazem benefício e desenvolvimento para a ciência. Universidade do Estado de Santa Catarina — UDESC2013-12-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/364110.5965/2764747102042013011Revista Brasileira de Contabilidade e Gestão; Vol. 2 No. 4 (2013); 11-23Revista Brasileira de Contabilidade e Gestão; Vol. 2 Núm. 4 (2013); 11-23Revista Brasileira de Contabilidade e Gestão; v. 2 n. 4 (2013); 11-232764-747110.5965/2764747102042013reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/3641/2900Copyright (c) 2015 Eduardo Bona Safe de Matos, Matheus de Mendonça Marques, Lucas Oliveira Gomes Ferreira, Adilson de Lima Tavareshttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessMatos, Eduardo Bona Safe deMarques, Matheus de MendonçaFerreira, Lucas Oliveira GomesTavares, Adilson de Lima2023-09-01T19:02:26Zoai::article/3641Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-01T19:02:26Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv Monetary correction: comparison of Brazilian, Argentine, and International standards
Corrección monetaria: comparación de las normas Brasileñas, Argentinas e Internacionales
Correção monetária: comparativo das normas Brasileira, Argentina e Internacional
title Monetary correction: comparison of Brazilian, Argentine, and International standards
spellingShingle Monetary correction: comparison of Brazilian, Argentine, and International standards
Matos, Eduardo Bona Safe de
normatização
correção monetária de balanços
Brasil
Argentina
inflação
standardization
restatement of balance
Brazil
Argentina
inflation
estandarización
ajuste monetario de balances
Brasil
Argentina
Inflación
title_short Monetary correction: comparison of Brazilian, Argentine, and International standards
title_full Monetary correction: comparison of Brazilian, Argentine, and International standards
title_fullStr Monetary correction: comparison of Brazilian, Argentine, and International standards
title_full_unstemmed Monetary correction: comparison of Brazilian, Argentine, and International standards
title_sort Monetary correction: comparison of Brazilian, Argentine, and International standards
author Matos, Eduardo Bona Safe de
author_facet Matos, Eduardo Bona Safe de
Marques, Matheus de Mendonça
Ferreira, Lucas Oliveira Gomes
Tavares, Adilson de Lima
author_role author
author2 Marques, Matheus de Mendonça
Ferreira, Lucas Oliveira Gomes
Tavares, Adilson de Lima
author2_role author
author
author
dc.contributor.author.fl_str_mv Matos, Eduardo Bona Safe de
Marques, Matheus de Mendonça
Ferreira, Lucas Oliveira Gomes
Tavares, Adilson de Lima
dc.subject.por.fl_str_mv normatização
correção monetária de balanços
Brasil
Argentina
inflação
standardization
restatement of balance
Brazil
Argentina
inflation
estandarización
ajuste monetario de balances
Brasil
Argentina
Inflación
topic normatização
correção monetária de balanços
Brasil
Argentina
inflação
standardization
restatement of balance
Brazil
Argentina
inflation
estandarización
ajuste monetario de balances
Brasil
Argentina
Inflación
description Considering the accounting function to present the financial position of the companies, the current stage of the convergence and the existence of inflation in capitalist economies, this paper aims to analyze the similarities and differences of Brazilian, Argentinean and international standards dealing or dealt with hyperinflation and restatement of the balance sheet, through the comparison between them. This is a comparing standards survey, which are analyzed the rules issued in Brazil and Argentina in hyperinflationary periods. It is still considered the international accounting standard in accordance with the criteria for recognition, measurement and presentation, demonstrating that the solutions adopted by the two countries were already in many respects, in accordance with international practice. The international standard requires more professional judgment, from the moment that does not stipulate specific rules and it is guided by general principles. The Brazilian and Argentine standards are more detailed, bringing a higher level of rules, as stipulated indexers and specific forms and specific criteria for each financial statement. Although there is no longer regarded as an environment of hyperinflation in Brazil, the study of treatments normative data for inflation is important that while there is still the presence of annual inflation, the effects of which are not recognized in the financial statements of companies. Moreover, the knowledge and the exchange of international experiences regarding the regulation of the issue and bring benefit to science development.
publishDate 2013
dc.date.none.fl_str_mv 2013-12-20
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://www.revistas.udesc.br/index.php/reavi/article/view/3641
10.5965/2764747102042013011
url https://www.revistas.udesc.br/index.php/reavi/article/view/3641
identifier_str_mv 10.5965/2764747102042013011
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/3641/2900
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv 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 Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 2 No. 4 (2013); 11-23
Revista Brasileira de Contabilidade e Gestão; Vol. 2 Núm. 4 (2013); 11-23
Revista Brasileira de Contabilidade e Gestão; v. 2 n. 4 (2013); 11-23
2764-7471
10.5965/2764747102042013
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
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