MUDANÇAS NA LEI DAS SOCIEDADES POR AÇÕES: CONVERGÊNCIA DO TRATAMENTO CONTÁBIL NO BRASIL DE ACORDO COM AS NORMAS INTERNACIONAIS
Journal Title: Revista Competência - Year 2014, Vol 7, Issue 1
Abstract
This paper aims to identify the main similarities and differences, as amended in Brazilian regulations, through the amendment of the Law of Corporations by Law 11.638/07 and Law 11.941/09, concerning the preparation of statements in particular the accounting balance sheet, identifying the real convergence, or not, of Brazilian standards to international standards issued by the International Accounting Standards Board. To achieve this goal, initially, the components of the financial statements, how to prepare the balance sheet, as well as the main concepts related to its structuring were analyzed. Since then, a comparative study showing the main differences and similarities between the standards was drawn. Finally, it was found that the change made by the corporate law effectively converged to international standards, although significant differences such as the mandatory presentation of statement of added value as an integral part of the financial statements and the decreasing liquidity in the presentation of accounts in the balance sheet.
Authors and Affiliations
Paulo Schmidt José Luiz dos Santos Paulo Roberto Pinheiro
Keywords
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- EP ID EP677225
- DOI https://doi.org/10.24936/2177-4986.v7n1.2014.153
- Views 248
- Downloads 0
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