THE SYSTEMATIZATION ACCOUNTING STANDARDS IN BRAZILIAN LAW

• Autor(a) principal: Correia, Rogério Dias
• Data de Publicação: 2016
• Outros Autores: Costa, Fábio Moraes da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/110553
• topic: efficiency; technical nature; legislative powers; systematization.; Legalidade; eficiência técnica; sistematização

This study is aimed at the betterment of accounting norms in the Brazilian legal system. The aim is to present the introduction for accounting standards, conflict resolution criteria and, above all, to outline the contours of the exercise of legislative powers by the organizations and entities relating to administration in accounting matters. It is a systematization of the complex regulatory web that deals with accounting issues, consisting of constitutional, statutory and regulatory provisions. By analyzing the normative framework, it is concluded that there is a need to review the principle of legality, from the standpoint of the principle of efficiency, to recognize a wide field of legislative powers for agencies and entities within the administration and to establish standards which aim for disclosure, measurement and recording of transactions, events and economic events.