Análise comparativa da implantação das normas internacionais de Contabilidade entre Brasil e Portugal
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Data
2021-02-26
Autores
Contreiras, André Raimundo [UNIFESP]
Orientadores
Fernandes, Francisco Carlos [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
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Resumo
Este trabalho objetiva coletar a percepção dos pesquisadores sobre a eficiência e os resultados do processo de implementação das normas internacionais no Brasil e em Portugal. Contextualiza os processos ocorridos em cada país e detalha a teoria que tange as normas atuais. Através de uma pesquisa fundamental cujo procedimento é bibliográfico, analisa 25 trabalhos científicos. Separado nos temas: divergência entre os países, mudança quanto à elaboração e para os usuários finais das demonstrações financeiras. Observou-se o aspecto fiscal como uma característica divergente entre o Brasil e Portugal, gerando mais custos para o país lusitano. Quanto à elaboração foram encontrados despreparos para aplicação nos dois países e não aplicação integral das normas no Brasil, assim como, mudanças organizacionais neste. Nas consequências para os usuários se constatou a similaridade de mudanças nos valores das contas patrimoniais e de resultado. A percepção do elaboradores apresentou concordância na melhora da qualidade das informações financeiras. Considerando o conservadorismo no Brasil, apesar de divergências entre os autores, a maior parte concordou com a diminuição após a adoção das normas internacionais. Analisando o gerenciamento de resultados, obteve-se inconclusão para Portugal e evidências para efeito restritivo no gerenciamento de resultados no Brasil.
This work aims to collect the researchers' perception about the efficiency and results of the process of implementing international standards in Brazil and Portugal. Contextualizes the processes that took place in each country and details the theory regarding the current standards. Through a fundamental research whose procedure is bibliographic, it analyzes 25 scientific works. Separated in the themes: divergence between countries, change in the preparation and for the end users of the financial statements. The fiscal aspect was observed as a divergent characteristic between Brazil and Portugal, generating more costs for the Portuguese country. As for the preparation, unpreparedness was found for application in both countries and not full application of the rules in Brazil, as well as organizational changes in this one. The consequences for users showed a similarity in changes in the values of the balance sheet and income statement. The perceptions of the developers showed agreement in improving the quality of financial information. Considering conservatism in Brazil, despite divergences between the authors, most agreed with the decrease after the adoption of international standards. Analyzing earnings management, inconclusion was obtained for Portugal and evidence for restrictive effect on earnings management in Brazil.
This work aims to collect the researchers' perception about the efficiency and results of the process of implementing international standards in Brazil and Portugal. Contextualizes the processes that took place in each country and details the theory regarding the current standards. Through a fundamental research whose procedure is bibliographic, it analyzes 25 scientific works. Separated in the themes: divergence between countries, change in the preparation and for the end users of the financial statements. The fiscal aspect was observed as a divergent characteristic between Brazil and Portugal, generating more costs for the Portuguese country. As for the preparation, unpreparedness was found for application in both countries and not full application of the rules in Brazil, as well as organizational changes in this one. The consequences for users showed a similarity in changes in the values of the balance sheet and income statement. The perceptions of the developers showed agreement in improving the quality of financial information. Considering conservatism in Brazil, despite divergences between the authors, most agreed with the decrease after the adoption of international standards. Analyzing earnings management, inconclusion was obtained for Portugal and evidence for restrictive effect on earnings management in Brazil.