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- Title
CONVERGÊNCIA ÀS NORMAS INTERNACIONAIS DE CONTABILIDADE: PRINCIPAIS AÇÕES DO CFC E IBRACON.
- Authors
Barros Hernandes, Juliana; Picanço de Jesus, Sâmia Regina; Aleixo dos Santos, Leonor Bernadete; Teixeira Alves, Adenes
- Abstract
The process of convergence with international accounting standards is essential and irreversible in the present scenario of globalization and internationalization of the market. Therefore, the Federal Accounting Council (CFC) and the Institute of Independent Auditors of Brazil (Ibracon), representing the accounting profession in Brazil and major organs active in this regard taken a number of actions such as the creation, reformulation and adaptation of standards, the establishment of the Standards Committee accounting and the creation of the convergence Committee, as well as translation of relevant texts to matter. In order to deal with a relatively new subject, but of utmost importance and interest from various users of accounting as investors, managers and financial analysts it was made this project the respect of the aforementioned shares in order to seek knowledge about the possible advances Brazilian Accounting in the context of the internationalization of its rules. The methodology used in the research is descriptive and bibliographic nature.
- Publication
Veredas FAVIP: Revista Eletrônica de Ciências e Cultura, 2017, Vol 10, Issue 2, p5
- ISSN
1679-1746
- Publication type
Article