Aderência às normas internacionais de contabilidade pelas empresas brasileiras

• Autor(a) principal: Freire, Mac Daves de Morais
• Data de Publicação: 2012
• Outros Autores: Machado, Michele Rílany Rodrigues, Machado, Lúcio Souza, Souza, Emerson Santana, de Oliveira, Johnny Jorge
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/52654
• topic: Convergência; depreciação; taxas fiscais de depreciação; taxas por estimativa de vida útil econômica; imobilizado; Convergence; depreciation; depreciation rates; estimated economic lifetime rate; fixed assets

In Brazil, the convergence process to international accounting began with the changes of the corporate law (6404/76), fomented by the laws 11638/07 and 11941/09. The Brazilian tax law has always influenced the accounting practice. But the new legislation allowed the complete separation of accounting and tax criteria for asset valuation. The present study aims to answer the following question: In case of changes in the existing legislation and regulation, but with the possibility to adopt alternative practices, would companies follow the new practices instead of the former ones, leading to a fully identical accounting practices and regulations, as for the depreciation criteria? In this regard, we performed an empirical study on Brazilian companies listed in BM&F Bovespa. The results indicated that a high percentage of companies have adopted new practices. However, companies using tax rates for calculating the depreciation of fixed assets were identified.