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INTERNATIONAL ACCOUNTING IS ONLY FOR THE ENGLISH

Revista Ambiente Contábil, 2011-07, Vol.3 (2), p.128

Copyright Universidade Federal do Rio Grande do Norte, Departamento de Ciências Contábeis Jul/Dec 2011 ;ISSN: 2176-9036 ;EISSN: 2176-9036

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  • Title:
    INTERNATIONAL ACCOUNTING IS ONLY FOR THE ENGLISH
  • Author: Daniel Jose Cardoso da Silva ; Luiz Carlos Marques dos Anjos ; Miranda, Luiz Carlos ; Luiz Eduardo Simões de Souza ; Daniel José Cardoso da Silva Junior
  • Subjects: Convergence ; Developing countries ; Financial statements ; International accounting standards ; International Financial Reporting Standards ; LDCs ; Regulatory agencies ; Studies
  • Is Part Of: Revista Ambiente Contábil, 2011-07, Vol.3 (2), p.128
  • Description: The term - for the English see - has its origin in the 19th century, due to the enactment of a law that aimed to curb the slave trade, but in practice did not pass the bill dead. It is noticed that the harmonization of Brazilian accounting to IFRS (International Financial Reporting Standards) and IAS (International Accounting Standards), is fairly widespread and extensively spread throughout the country. However, although we know all the efforts undertaken to promote, as well as the importance surrounding the issue, the experience of the classroom, and his association with professional accounting seems to indicate that for some so-called International Accounting is still a thing for the English to see. This study focuses on the CPC No 26 which sought to translate the essence of IAS 1, which deals with the basic assumptions regarding the presentation of financial statements. This research made use of questionnaires, with the participants of the XXX Erecic (Regional Meeting Student Accounting), an event that was held in Rio Grande do Norte on days 1,2,3 and 4 April 2010. As a proxy of knowledge and current with international accounting standards, we used the knowledge of the rules and IAS1 CPC26. Data analysis revealed that, although important to judge the convergence of Brazilian accounting standards to international, only 41.8% consider themselves updated about that. They also claim to know the major national and international regulatory bodies, but do not know what their roles are, as well as IFRS and IAS. It was also found that only 17.4% of respondents know the IAS 1 (which deals with the basics and terminology of financial statements), but do not understand the new nomenclature given by her and only 21.1% know the CPC 26, which represents the convergence of that first, indicating a possible deficit of knowledge about the subject in question.
  • Publisher: Natal: Universidade Federal do Rio Grande do Norte, Departamento de Ciências Contábeis
  • Language: Portuguese
  • Identifier: ISSN: 2176-9036
    EISSN: 2176-9036
  • Source: ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
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