Análise da percepção dos discentes do curso de graduação em ciências contábeis sobre expressões de incerteza contidas nos pronunciamentos emitidos pelo comitê de pronunciamentos contábeis

• Autor(a) principal: de Sá, Fernanda Franco
• Data de Publicação: 2012
• Outros Autores: Malaquias, Rodrigo Fernandes
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/45401
• topic: CPC; Expressões de Incerteza; Instrumentos Financeiros.; CPC; Expressions of Uncertainty; Financial Instruments.

This study proposes to analyze the perceptions of accounting students about the interpretation of uncertainty expressions presents in the Financial Instruments Statements. The choice of such Statements happened as a result of transactions with financial instruments are complex and have become a controversial issue because of the large impact that is estimated to cause the results of the entities. A sample of 104 questionnaires was analyzed according to the criterion variables and by means of statistical tests, and the main results showed statistically significant differences in interpretation of the terms analyzed, which is in line with results of previous studies. It was concluded that different interpretations of the same expression can lead to different decision of how to account the same event, thus influencing, the decision making of users of the standards and therefore comparability of financial statements.