Magistrantūros studijų baigiamasis darbas, 59 puslapiai, 11 paveikslų, 8 lentelės, 55 literatūros šaltiniai, 8 priedai, lietuvių kalba. RAKTINIAI ŽODŽIAI: tarptautiniai apskaitos standartai, apskaita, problema, reglamentacija, tikroji vertė, apskaitos politika. Tyrimo objektas – tarptautiniai apskaitos standartai. Tyrimo tikslas – išanalizuoti tarptautinių apskaitos standartų taikymo problemas užsienio šalyse ir Lietuvoje bei pateikti pasiūlymus šioms problemoms spręsti. Tyrimo uždaviniai: 1. apibūdinti tarptautinius apskaitos standartus; 2. išnagrinėti tarptautinių apskaitos standartų taikymo privalumus bei patiriamas problemas juos taikant užsienio valstybėse; 3. išnagrinėti tarptautinių apskaitos standartų taikymo privalumus bei patiriamas problemas Lietuvos įmonių apskaitoje; 4. pateikti tarptautinių apskaitos standartų taikymo problemų sprendimo būdus. Tyrimo metodai. Sisteminė mokslinės literatūros šaltinių analizė, sintezė, empirinis anketinis tyrimas, apibendrinimas. Pirmojoje darbo dalyje nagrinėta užsienio šalių mokslinė literatūra ir apibendrintos tarptautinių apskaitos standartų taikyme pasitaikančios problemos. Antrojoje darbo dalyje atliktas empirinis anketinis tyrimas, kuriuo nagrinėta, ar nagrinėjant užsienio literatūrą rastos tarptautinių apskaitos standartų taikymo problemos egzistuoja ir Lietuvos įmonių praktikoje. Trečiojoje darbo dalyje pateikti pasiūlymai, kaip spręsti tarptautinių apskaitos standartų taikymo problemas. / The Master‘s degree work consist of 59 pages. There are 11 pictures and 8 tables. There were used 55 literature sources, 8 additions. It is written in the Lithuanian languages. KEY WORDS: International accounting standards, accounting, question, regulations, fair value, accounting policy. The object of the research – international accounting standards. The aim of the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit proposals for these issues resolve. The objectives of this research are: 1. describe the International accounting standards; 2. explore the merits and demerits of International accounting standards in foreign countries; 3. explore the merits and demerits of International accounting standards in Lithuania company’s records; 4. submit interpretation of the International accounting standards problems. The research methodic incorporates such methods. Systematic scientific literature analysis, synthesis, empirical investigation analysis, conclusion. In the first part examined the scientific literature in foreign countries and summarized in the international accounting standards for existent problems. In the second part of the work carried out empirical investigation analysis, which examined or the problems of international accounting standards existent in foreign literature, there is a problem and Lithuanian business practice. In the third part, submit a proposal interpretation of the International... [to full text]

Typical accounting studies attempting to explain accounting method choice employ positive theoretical hypotheses and test for association between adoption method or adoption timing and economic measures that focus upon specific firm stakeholders. Such studies addressing the adoption and impact of SFAS 87, "Employer's Accounting for Pensions," yield mixed and contradicting results. Various researchers have suggested that traditional economic analysis often fails to capture important explanatory variables and is far too simplistic. The purpose of this study is to expand analysis by evaluating a particular accounting choice by means of three different characterizations. SFAS 106, "Employers' Accounting for Postretirement Benefits Other than Pensions," allows management to choose between two very different methods of adopting the standard. The principal question explored in this study is: why did managers of firms that employ defined benefit postretirement plans for benefits other than pensions choose to adopt SFAS 106 using a particular method? The research question is explored by means of three different characterizations: 1) a traditional economic characterization; 2) a sociopolitical characterization); and 3) a joint decision characterization. Logit methodology is used with method of SFAS 106 adoption as the binary dependent variable of interest. Results indicate that all three characterizations are important in understanding the SFAS 106 adoption method choice. Further, each characterization adds separate information toward comprehension of the choice, supporting the notion of the complexity of accounting choice issues.

This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.

Objectif: Le capital intellectuel est une ressource stratégique qui joue un rôle important dans le processus de création de valeur. Le sujet du capital intellectuel a été intéressant au cours des dernières décennies en tenant compte du fait que le vingtième siècle est un siècle d’idées, de connaissances, d’innovations, d’informations et de changements. Parallèlement, le marché financier est devenu influent sur le marché mondial, le capital intellectuel a donc joué un rôle très important. La plupart des recherches ont pour but d'identifier le lien entre le capital intellectuel et les performances financières à court terme, telles que les bénéfices, les parts de marché, les chiffres d'affaires ou la valeur marchande. Cette recherche vise à combler les lacunes de la littérature lorsqu'il s'agit de la valeur comptable totale en tant que performance finale. En améliorant la valeur comptable totale de la société et en créant de nouveaux actifs grâce à la capitalisation des investissements en composants de capital intellectuel, la société génère des avantages à long terme.Méthodologie: Nous avons inclus 498 entreprises françaises et 475 dans une analyse statistique de corrélation complexe respectivement dans deux modèles de recherche principaux. Les informations financières sont extraites de la base de données financières «Point Risk» pour répondre à la question de recherche principale. Le modèle utilisé dans cette étude est le modèle d'évaluation de la transformation du capital intellectuel (ICTEM) développé par Molodchik et al. (2012). Ce modèle étudie le processus de transformation du capital intellectuel dans la performance d’une entreprise.Constatations: Les entreprises transforment et capitalisent leurs investissements dans les composantes du capital intellectuel en actifs concrets de la valeur comptable totale. Les trois principales composantes du capital intellectuel dans lesquelles les entreprises investissent sont: le capital humain, le capital organisationnel et le capital relationnel.Conséquences et limites: La principale contribution de notre recherche est l’identification du lien entre les investissements dans les composantes du capital intellectuel et la valeur comptable totale de la société en tant que performance finale. Jusqu’à présent, la valeur comptable totale de la performance finale d’une entreprise n’était pas utilisée en corrélation avec le capital intellectuel et ses investissements.Les limites de l’étude sont la recherche d’informations financières adéquates sur les entreprises qui seront utilisées dans une analyse. Les informations financières, telles que les dépenses de marketing et les dépenses de R & D, ne sont pas toujours disponibles dans les comptes des entreprises.Caractéristique originale: cette étude présente la première vérification de la relation positive entre les investissements dans les composantes du capital intellectuel et la valeur comptable totale de la société. / Objective: Intellectual capital is a strategic resource that plays an important role in the value creation process. Taking into account that the twentieth century is a century of ideas, knowledge, innovations, information and changes, intellectual capital has been an interesting topic over the past few decades. At the same time, the financial market has become influential in the global market, so intellectual capital found a very important role for itself. Most of the research is aimed at identifying the relation between intellectual capital and short-term financial performance, such as profits, market shares, turnovers, or market value. This research aims to fill the gap in the literature that relates to the total book value as a final performance. By improving the total book value of a company and creating new assets through the capitalization of investments in intellectual capital components, a company generates benefits on a long-term basis. Methodology: We included 498 and 475 French companies in a complex correlation statistical analysis in two main research models respectively. The financial information was obtained from the financial database “Point Risk” for the purpose of addressing the main research question. The model used in the study is the Intellectual Capital Transformation Evaluating Model (ICTEM) developed by Molodchik et al. (2012). This model investigates the process of intellectual capital transformation in the performance of a company.Findings: Companies transform and capitalize their investments in intellectual capital components into concrete assets in the total book value. The three main intellectual capital components that companies invest in are: human capital, organizational capital and relational capital. Implications and limitations: The main contribution of our research is the identification of the link between investments in intellectual capital components and a company’s total book value as final performance. Until now, the total book value as company final performance has not been used in correlation with intellectual capital and its investments. There are limitations of the study. One of them is to find adequate financial information about companies that will be used in an analysis and another one is financial information, such as marketing expenses and R&D expenses, which is not always available in the accounts of a company. Original feature: This study presents the first verification of a positive relationship between investments in intellectual capital components and a company’s total book value.

As pressões impostas pela internacionalização do mercado de capitais favoreceram a decisão do Parlamento da União Européia de impor, por meio do Regulamento nº. 1606/2002, a adoção das normas internacionais de contabilidade na elaboração das demonstrações contábeis consolidadas a partir de 2005 às empresas domiciliadas na União Européia (UE) e listadas em mercados regulamentados. Seguindo o movimento dos mercados internacionais, o Brasil se inicia em uma nova etapa, representada pela busca da convergência das práticas contábeis. Conseqüentemente, uma das primeiras questões que surge durante o processo de transição para um novo conjunto de padrões contábeis corresponde aos impactos que sua introdução pode causar, em virtude de possíveis divergências conceituais existentes em relação às normas anteriormente adotadas. No caso da provisão para devedores duvidosos, essa incerteza se faz ainda mais presente pelo fato de as normas internacionais de contabilidade incorporarem um método de mensuração muito singular, cujo nível de complexidade difere significativamente de métodos de mensuração adotados por países como o Brasil, por exemplo. Nesse sentido, o objetivo do presente trabalho buscou, para uma amostra representativa de bancos europeus listados na Bolsa de Nova Iorque: (i) verificar se existe diferença significativa entre o saldo de provisão para devedores duvidosos calculado em consonância com as IFRS e o calculado segundo as normas locais anteriormente adotadas, e quantificar a magnitude da diferença e (ii) verificar se existe relação significativa entre a quantidade de agências dos bancos e os métodos de avaliação individual e coletivo previstos pelas IFRS para fins de mensuração da perda por imparidade. Inicialmente, foi utilizada a técnica de regressão linear, com as informações do período compreendido pelos exercícios sociais findos entre 2000 e 2006, nos quais a variável dependente corresponde à provisão para devedores duvidosos e as duas variáveis independentes são carteira de crédito e uma variável dummy correspondente à adoção das IFRS. Em seguida, foi aplicado o teste paramétrico de comparação de médias, ANOVA, em que a variável independente se refere à adoção das IFRS e a variável dependente é representada pela relação entre provisão para devedores duvidosos e carteira de crédito. Posteriormente, a fim de verificar a existência de relação entre a quantidade de agência dos bancos e o método de avaliação de provisão, utilizou-se uma matriz de correlações com base nos coeficientes de Spearman, considerando as variáveis provisão individual e provisão coletiva em relação ao total, e carteira de crédito e patrimônio líquido em relação à quantidade de agências. Com base nos resultados da pesquisa, conclui-se que a introdução das IFRS não trouxe impacto significativo ao saldo de provisão para devedores duvidosos dos bancos europeus listados na Bolsa de Nova Iorque. Também se conclui que a quantidade de agências dos bancos não se relaciona com os métodos de mensuração individual e coletivo estabelecidos pela IAS 39, em virtude da diferente aplicação entre as instituições financeiras do conceito de operação de crédito individualmente relevante . / The pressure created by the internationalization of capital markets prompted the European Parliament s decision to enforce, through Regulation nº 1606/2002, the adoption of international accounting standards by companies domiciled in the European Union (EU) and listed in the regulated stock markets, for preparing their consolidated financial statements, effective from 2005. In line with this international market trend, Brazil has commenced a new phase in the pursuit for convergence in accounting practices. As a consequence, one of the first questions arising from the transition process concerns the possible impact caused by the introduction of the new accounting standards, considering the conceptual divergences existing in relation to the previously adopted norms. This uncertainty is heightened, in the case of the allowance for loan losses, by the fact that the international accounting standards incorporate a very specific measurement method, which as a result of its complex nature differs significantly from the measurement methods adopted by countries, such as Brazil, for example. Accordingly, the object of this study sought, based on a representative sample of European banks listed in the New York Stock Exchange: (i) to verify whether there is a significant difference between the balance of the allowance for loan losses calculated pursuant to IFRS and that calculated in accordance with previously adopted accounting standards and to measure the degree of such difference and (ii) to verify whether there is any significant relation between the number of bank branches and the use of the individual and collective evaluation methods established in IFRS for measuring the allowance for loan losses. Initially, the linear regression technique was used, based on information for the financial years between 2000 and 2006, where the dependent variable is the allowance for loan losses and the two independent variables are the credit portfolio and a dummy variable corresponding to the adoption of IFRS. Next, the analysis of variances (ANOVA) test was applied, where the independent variable refers to the adoption of IFRS and the dependent variable is represented by the division of the allowance for loan losses by the credit portfolio. Subsequently, for the purpose of verifying whether the number of bank branches is related to the method used to measure the allowance, a matrix of correlations was used based on the Spearman coefficients, considering as variables the individual allowance and the collective allowance in relation to the total and the credit portfolio and the stockholders equity in relation to the number of branches. Based on the results of this study, it was concluded that the introduction of IFRS did not have a material effect on the balance of the allowance for loan losses of the European banks listed in the New York Stock Exchange. Further, it was also concluded that the number of bank branches is not related to the use of the individual and collective measurement methods, as established by IAS 39, since the concept of individually significant credit operations is applied differently by each financial institution.

A ascensão de um organismo internacional e privado como o IASB e a adesão maciça de inúmeros países às suas normas, trouxeram mudanças na dinâmica da regulação dos relatórios financeiros em diversos países, que assim como o Brasil, tiveram historicamente as normas contábeis de suas empresas definidas por legislações nacionais sob a responsabilidade de entes públicos. Essa nova dinâmica levanta preocupações para as empresas, normatizadores nacionais, governos, investidores, acadêmicos e outros interessados pelas normas contábeis. Esta pesquisa buscou analisar a associação das características específicas dos participantes do processo de regulação contábil internacional promovido pelo IASB e a sua influência na elaboração das IFRS, investigando o alinhamento entre as decisões do órgão e as opiniões manifestadas por stakeholders específicos. Para isso, foram utilizadas as cartas de comentários enviadas no processo de elaboração da nova norma sobre reconhecimento de receita, Revenue from contracts with Customers. Foi realizada a análise de conteúdo de 1.177 cartas relativas à consulta pública ao Discussion Paper, de dezembro de 2008 e ao Exposure Draft de junho de 2010. Os resultados iniciais demonstraram que o IASB atendeu as preferências da maioria dos participantes. No entanto, algumas características dos lobistas se revelaram mais associadas às decisões do regulador do que outras. Os resultados do modelo de regressão logística revelaram que os comentários emitidos pelas empresas preparadoras de demonstrações contábeis tiveram maior associação com as decisões do IASB, do que os comentários de reguladores nacionais, profissionais em geral, acadêmicos ou usuários. Essa associação foi ainda maior quando ocorrem divergências com as preferências prévias do regulador e este modificou a sua opinião. Empresas estadunidenses que discordaram dos procedimentos propostos tiveram maiores chances de ter seu comentário aceito do que as sugestões feitas por preparadores de outro país. Constatou-se ainda a existência de associação entre os comentários das grandes firmas multinacionais de auditoria e as decisões do IASB. Os comentários das Big Four mostraram ter até 5 vezes mais chances de ser aceito pelo regulador, do que os comentários feitos por outros interessados. Esses aspectos vão de encontro às pesquisas que relatam que a maior homogeneidade de interesses entre os preparadores funciona como incentivo para o exercício de lobbying e que essa pressão está associada às decisões tomadas pelos reguladores. Adicionalmente, a análise da história e da estrutura do IASB, aliadas a um conjunto de pesquisas empíricas, trazem evidencias que sugerem os mesmos resultados em relação a associação entre as decisões do regulador e as preferencias das grandes firmas de auditoria. A cumplicidade ideológica documentada nas pesquisas, entre as Big Four e o regulador internacional, facilita a associação entre as ideias das entidades e implica na possibilidade de influência dessas firmas sobre as decisões do IASB. A teoria dos grupos de interesses (Becker, 1983), em conjunto com os resultados desta pesquisa, contribuem para explicar que a falta de um mandato legal para impor suas normas e a necessidade de construir legitimidade fazem com que o IASB funcione como um mediador de interesses. Nesse cenário, a escolha de determinado tratamento contábil reflete uma decisão onde os reguladores procuram gerenciar os conflitos, mas acabam por atender com maior atenção as preferencias daqueles que forem mais efetivos em convencê-lo. / The rise of an international and private body like the IASB and the massive convergence of many countries to its standards, have brought changes in the dynamics of the financial reporting regulation in different countries that, just like Brazil, historically had their accounting standard set by national laws under the responsibility of governmental entities. This new dynamic raises concerns for businesses, national standard-setters, governments, investors, academics and others interested in accounting standards. This research aimed to assess the association of specific characteristics of the participants of the international accounting regulation process promoted by the IASB and their influence in the definition of IFRS, investigating the alignment between the decisions of the Board and the opinions expressed by specific stakeholders during the period that draft standards were publicly exposed. For this, the comment letters sent to the IASB during the process of drafting the new standard on revenue recognition, Revenue from contracts with Customers were read and a content analysis was performed of 1,177 letters relating to both the public consultation to the Discussion Paper (December 2008) and the subsequent Exposure Draft (June 2010). Initial results showed that the IASB has met the preferences of most participants. However, some features of the lobbyists proved more associated with the regulatory decisions than others. The results of the logistic regression model revealed that the comments made by preparers of financial statements have a greater association with the decisions of the IASB, than the comments of national regulators, professionals in general, academics or users. This association is even greater when diverging views areraised in relation with the previous preferences of the regulator and their view is ultimately changed. If the company was American and showed disagreement with the proposed procedure, the chances of having its comment accepted were greater than if the suggestion came from a preparer from another country. Another finding was the existence of a strong association between the comments of the large multinational audit firms and the decisions of the IASB. A comment from one of the Big Four showed up to 5 times more probability to beaccepted by the regulator than a comment made by any other stakeholder. These aspects confirm the researches that report that the greater homogeneity of interest between preparers act as incentives for the exercise of lobbying and pressure that is associated with the decisions taken by the regulator. Additionally, analysis of the history and structure of the IASB, as well as a group of empirical studies are rich in reporting evidence that confirms the results in the association relationship between the decisions of the regulator and the preferences of the large audit firms. The ideological complicity among the Big Four and IASB, documented in researches, facilitates the association between the ideas of these organizations and imply in the possibility of influence of these firms on IASB´s decisions. Thus, the use of the theory of interest groups (Becker, 1983) together with the results presented in this research, explain the lack of a legal mandate to enforce its rules and the need to build legitimacy makes the IASB to act as a mediator interests. In this scenario, the choice of a particular accounting treatment reflects a decision in that regulators seek to manage conflicts, but eventually meet more closely the preferences of those who are most effective in convincing him.

A edição da Lei nº 11.638/07, responsável por dar início ao processo de convergência das normas brasileiras de contabilidade ao padrão contábil internacional, hoje ditado pelo International Accounting Standards Board (IASB), trouxe consigo uma série de dúvidas acerca de seus possíveis reflexos tributários. É que, dada a profunda relação existente entre o Direito Tributário e a Contabilidade, não se pode ignorar o potencial que mudanças ocorridas nessa última têm de gerar impactos na esfera tributária. Se isso ocorreu (ou não) e quais os seus limites é o que o presente trabalho se propôs a investigar. Entretanto, em primeiro lugar é preciso que se compreenda o contexto em que a referida lei foi editada. Sua publicação foi precedida de intenso debate, principalmente no âmbito do mercado de valores mobiliários, uma vez que as empresas brasileiras listadas em bolsas de valores foram as primeiras a sentir os efeitos das diferenças entre o padrão contábil brasileiro e o padrão internacional. No âmbito acadêmico, é inegável a contribuição dos professores e alunos da Faculdade de Economia e Administração da Universidade de São Paulo (FEAUSP), que há muito vinham notando a necessidade de o Brasil integrar o processo internacional de convergência das normas contábeis ao padrão International Financial Reporting Standards (IFRS). No que diz respeito aos participantes do mercado de valores mobiliários, o afastamento da contabilidade brasileira em relação ao padrão internacional prejudica a comparabilidade entre demonstrações financeiras elaboradas com base em modelos contábeis diversos, diminuindo, em última análise, o fluxo de recursos em um ambiente cada vez mais globalizado. Assim, a convergência traria apenas benefícios, na medida em que reduziria o custo do investimento ao eliminar os efeitos decorrentes da assimetria da informação contábil. Em relação à Ciência Contábil, a mudança também teria vindo em boa hora. Devido a uma série de fatores, grande parte deles tratada ao longo do trabalho, a contabilidade brasileira foi influenciada por uma visão bastante conservadora do patrimônio e suas mutações, muito mais próxima da perspectiva jurídico-fiscal. Com isso, as regras de contabilidade brasileira se afastaram dos princípios contábeis para irem ao encontro das normas relacionadas à apuração de tributos. Em poucas palavras, a Receita Federal do Brasil foi, durante as últimas décadas, o mais influente usuário da informação financeira. Dessa forma, sob uma ótica estritamente contábil, o início do processo de convergência ao padrão internacional foi visto como um grande avanço. A adoção da primazia da essência econômica sobre a forma jurídica, profundamente presente no padrão IFRS, representa a libertação da contabilidade brasileira das amarras impostas pela Receita Federal do Brasil (RFB). A ciência contábil fica liberada, de forma definitiva, para construir seus próprios princípios, sem a indesejada influência das autoridades administrativas. A Contabilidade volta a estar comprometida com a geração de informações para seus usuários, em conformidade com a realidade econômica, ainda que esta possa contrariar aquela construída pelo Direito. Note-se que até aqui nada se mencionou acerca dos aspectos tributários da Nova Contabilidade. Em verdade, essa preocupação fez parte das discussões que precederam a publicação da Lei nº 11.638/07, tanto que o art. 177 da Lei das Sociedades Anônimas foi alterado para prever que os lançamentos de ajuste efetuados exclusivamente para harmonização de normas contábeis [...] não poderão ser base de incidência de impostos e contribuições nem ter quaisquer outros efeitos tributários. O que se pretendeu, portanto, foi estabelecer que os eventuais efeitos tributários provenientes de mudanças oriundas do novo padrão contábil devessem ser neutralizados. No entanto, a simples previsão legal de neutralidade, muito embora nos indique a intenção do legislador no que diz respeitos aos aspectos tributários, não foi capaz de resolver todas as dúvidas que surgiram imediatamente após a publicação da Lei nº 11.638/07. Em maio de 2008, portanto, menos de seis meses após o início da vigência da Lei nº 11.638/07, a RFB se manifestou no sentido da tributação das subvenções para investimento (Solução de Consulta nº 75/2008). Era o prenúncio de que a referida neutralidade seria objeto de fortes discussões. Muito em razão disso foi promulgada a Medida Provisória nº 449/08, posteriormente convertida na Lei nº 11.941/09, que instituiu o Regime Tributário de Transição (RTT). Em linhas gerais, a regra de neutralidade anterior foi substituída por um regime mais detalhado, com a determinação de que as alterações decorrentes da Lei nº 11.638/07, que modifiquem o critério de reconhecimento de receitas, custos e despesas não terão efeitos para fins de apuração do lucro real da pessoa jurídica a ele submetido. É inegável que o RTT trouxe mais segurança no que diz respeito aos aspectos específicos da neutralidade. Por outro lado, não foi capaz de solucionar a integralidade das questões postas em discussão, o que pode ser verificado pelas inúmeras interpretações divergentes dadas a questões aparentemente simples, como o ágio baseado em expectativa de rentabilidade futura e a isenção sobre a distribuição de dividendos. Nesse contexto, o presente trabalho se propôs a investigar o problema desde a sua origem, identificando as razões históricas para a diversidade de padrões contábeis ao redor do mundo, a realidade brasileira e a relação entre o Direito Tributário e a Contabilidade no Brasil, para chegar à conclusão acerca da real influência do novo padrão contábil sobre a tributação. / The enactment of Law 11,638/07, which set out to converge Brazilian accounting regulations to those of the International Accounting Standards Board (IASB), has brought with it a series of issues regarding its possible tax reflections. Given the profound relationship that exists between Tax Law and Accounting, one cannot ignore the potential impact that the changes to the latter can have on taxation. This paper investigates whether or not that has occurred and, if so, to what extent. First, nonetheless, one must understand the context in which the aforementioned act was promulgated. Its enactment was preceded by intense debate, especially within the realm of the securities market, since all listed companies in Brazil were the first to feel the effects of the differences between the Brazilian accounting standards and the international accounting standards. In the academic arena, one cannot deny the contribution of professors and students of the School of Economics and Business Administration of São Paulo (FEA-USP), who had long envisioned the need for Brazils accounting standards to conform to the International Financial Reporting Standards (IFRS). Concerning the players in the securities market, the uniqueness of the Brazilian accounting standards against international standards impairs comparability among income statements based on diverse accounting models, ultimately decreasing the flow of investments in an increasingly globalized environment. Thus, convergence would be beneficial, insofar as it would reduce investment costs by eliminating the effects arising out of the asymmetry of the accounting information. As for the scientific aspect of accounting, the change has allegedly come in good time. Due to a series of factors, most of which are dealt with all through this paper, Brazilian accounting has been influenced by a very conservative view of assets and changes thereto, a view that is closest to the tax/legal perspective. As a result, Brazils accounting practices have thus far pushed aside accounting principles to meet tax appraisal rules. To put it shortly, the Brazilian Federal Revenue has been the most influential user of accounting information in the last few decades. Thus, from a pure accounting viewpoint, the beginning of the converging process can be seen as a major improvement. Prioritizing economic substance over legal form, as is the case with IFRS, will free Brazilian accounting from the ties imposed by the Brazilian Federal Revenue. The accounting sciences will be finally free to build its own principles, without the undesired influence of the administrative authorities. Accounting is once again committed to generating information to its users, in conformity with economic reality, even if the latter can conflict with that of the law. Notably, so far not a word has been mentioned with regard to the tax aspects of the New Accounting. In fact, this concern did make part of the discussions that preceded the enactment of Law 11,638/07, so much that section 177 of the Corporations Act has been altered to provide that adjustment entries made solely for the purpose of accounting harmonization (...) cannot be a tax base for any taxes or levies, nor are they subject to any other tax effects. The intention was to set forth that any tax effects arising out of the changes brought on by the new accounting standards were to be neutralized. Nonetheless, this mere statutory provision for neutrality was not capable of clearing up all the doubts that arose immediately after the enactment of Law 11,638/07, despite the legislators intent concerning the tax aspects. In May 2008, therefore, less than six months after Law 11,638/07 went into effect, the Brazilian Federal Revenue issued an opinion for the levy of taxation on investment aid (Advance Consultation n. 75/2008). That clearly indicated that the so-called neutrality would be the source of great battles. For this reason, Provisional Decree n. 449/08 was promulgated and later converted into Law n. 11,941/09, providing for the Transitional Tax Regime. In simple terms, the previous rule of neutrality was replaced by a more detailed regime, determining that the changes arising from Law n. 11,638/07, which modify the criteria to recognize revenue, costs and expenses, will not affect the appraisal of profits of a legal entity submitted to it. It is undeniable that the Transitional Tax Regime has brought more security with respect to the specific aspects of neutrality. On the other hand, it was not capable of solving all the issues discussed, which can be seen by the numerous diverging interpretations to apparently simple issues, such as that of the goodwill and the exemption on the distribution of dividends. In this context, this paper investigates the problem from its outset, by identifying the historic reasons for the diversity of accounting standards around the world, the Brazilian reality and the relationship between Tax law and Accounting in Brazil, to conclude on the actual influence of the new accounting standard on taxation.

Este trabalho investiga se a adoção das normas IFRS - International Financial Reporting Standards, por meio dos pronunciamentos técnicos do Comitê de Pronunciamentos Contábeis - CPC, resultou em aproximação significativa dos conceitos usados pela contabilidade gerencial e pela contabilidade financeira nas empresas brasileiras. Com a adoção das normas internacionais de contabilidade (as normas do International Accounting Standards Board - IASB) no Brasil, chamada de convergência contábil brasileira, a contabilidade financeira passou por significativa alteração de padrões. Essa alteração ocorreu por meio de pronunciamentos do CPC ou pela adoção das IFRS. Amparadas por uma estrutura conceitual básica que incluiu a primazia da essência sobre a forma no reconhecimento, mensuração e evidenciação na contabilidade, essas novas normas introduziram conceitos como a mensuração a valor justo de ativos que usam a essência econômica das transações como premissa para o registro contábil. Por sua vez, a contabilidade gerencial possui a discricionariedade necessária para usar a essência econômica na apuração de transações para os usuários internos das companhias tomarem decisões. Observou-se um número reduzido de pesquisas que estudaram, diretamente, a relação entre contabilidade gerencial e financeira. Mesmo que o desenvolvimento dessas modalidades de contabilidade tenham levado a caminhos diferentes, a mesma base referencial, atrelada à essência econômica, pode induzir ao entendimento de que a adoção das normas internacionais de contabilidade possa aproximar contabilidade financeira e gerencial. Foi elaborada análise de conteúdo nos pronunciamentos técnicos selecionados, com base em documento emitido pelo CPC, que apontou os pontos nos pronunciamentos vigentes de provável maior impacto nas demonstrações contábeis. Foram selecionados critérios relevantes e com maior probabilidade de aproximação entre contabilidade gerencial e financeira. Esses critérios foco serviram de referência na elaboração de questionário estruturado pelas teorias estudadas, principalmente a teoria institucional. O questionário foi enviado a 638 companhias abertas brasileiras, dos quais foram recebidos aproximadamente 10,3% respondidos. Parte das respostas gerou análises de frequência conforme padrão em escala Likert. Identificou-se que ocorreram aproximações devido às evidências obtidas, ainda que não em todos os processos investigados. Resultados obtidos poderão contribuir para o ensino e aprendizagem de contabilidade no contexto das novas normas internacionais. Empresas e órgãos reguladores poderão identificar pontos de atenção para discussão a fim de obter melhores práticas em ações futuras. / This study investigate whether the adoption of IFRS - International Financial Reporting Standards, through Comitê de Pronunciamentos Contábeis - CPC - standards, results in significant approximation of the concepts used by management accounting and financial accounting in Brazilian companies. Regarding the adoption of international accounting standards (the standards of the International Accounting Standards Board - IASB) in Brazil, called brazilian accounting convergence, financial accounting has undergone significant change in standards. This change occurred through standards of the CPC or the adoption of IFRS. Backed by a basic conceptual framework that included the primacy of substance over form in the recognition, measurement and disclosure in accounting standards introduced new concepts such as fair value measurement of assets that use the economic substance of transactions as a premise for the accounting records. In turn, management accounting has the discretion necessary to use in determining the economic substance of transactions for companies` internal users to make decisions. There were a small number of researchers who study directly the relationship between financial and managerial accounting. Even though the development of these methods of accounting have taken different paths, the same basic benchmark, tied to economic substance, may lead to the understanding that the adoption of international accounting standards could bring financial and managerial accounting together. Content analysis was made in the selected standards, based on a document issued by CPC, which pointed out the topics existing in the standards of probable major impact on financial statements. There were selected relevant criteria and more likely to bring together financial and managerial accounting. These focus criteria served as a reference in the elaboration of a structured questionnaire by theories studied, primarily institutional theory. The questionnaire was sent to 638 Brazilian companies, which approximately 10.3% were received answered. Some of the responses generated frequency analysis in Likert scale. It was identified that occurred approximations due to obtained evidence, though not in all cases investigated. Results can contribute to teaching and learning in the context of the new international accounting standards. Companies and regulators can identify points of attention for discussion in order to best practices in future actions.

Tous les pays à ex-orientation socialiste, au Sud, à l'Est comme en Asie, qui se sont engagés dans un processus de transition à une économie de marché ont inscrit dans leur programme de transformation, soit spontanément par stratégie délibérée, soit sous l'effet de facteurs exogènes en particulier les exigences des investisseurs étrangers et les conditionnalités des institutions internationales de financement, la réforme du système comptable national.La transition à un système comptable adapté aux exigences de la globalisation, de l'ouverture économique et des transformations structurelles qui en découlent est souvent problématique dans ces pays au sens où ce type de changement induit souvent une démarche politico-législative complexe et de lourdes mesures connexes de mise en place d'un organisme de normalisation comptable, de création des professions de comptable et d'audit, de choix de l'approche de normalisation, de positionnement par rapport aux modèles dominants et de mobilisation de fonds souvent importants.Cette thèse s'intéresse particulièrement à un facteur qui fut souvent négligé mais qui se révèle être d'une importance capitale: la culture. ce travail a pour objectif d'étudier la pertinence de l'harmonisation comptable en Algérie avec le référentiel comptable international. / All countries with a socialist orientation, in the South, in the East and in Asia, which have embarked on a process of transition to a market economy have included in their transformation program, either spontaneously by deliberate strategy, or under the effect of exogenous factors especially the requirements of foreign investors and the conditionalities of international financial institutions, the reform of the national accounting system.The transition to an accounting system adapted to the requirements of globalization, economic openness and the resulting structural transformations is often problematic in these countries in the sense that this type of change often leads to a complex politico-legislative approach and heavy measures. related to the establishment of an accounting standard-setting body, the creation of accounting and auditing professions, the choice of the standardization approach, the positioning of dominant models and the mobilization of often significant funds.This thesis is particularly interested in a factor that has often been neglected but which turns out to be of paramount importance: culture. this work aims to study the relevance of accounting harmonization in Algeria with the international accounting standards.

Made available in DSpace on 2015-12-03T18:35:35Z (GMT). No. of bitstreams: 1 Vanderlei_Roberto_de_Oliveira.pdf: 741964 bytes, checksum: ea32c53d8e38f0b23b7fc7cd78eb2e20 (MD5) Previous issue date: 2015-08-19 / This study aimed to identify if companies listed on the BM & FBOVESPA were practicing the requirements of CPC 01 (R1) to the disclosure of the item of loss recoverable value of assets (impairment). The procedures adopted for this study were to identify the standard CPC 01 (R1) that items that necessarily should been mentioned in the financial statements and explanatory notes of the companies listed on the BM&FBOVESPA in the first trimesters of 2015. Find out, by means of reading financial statements and explanatory notes of the companies, if these companies have identified the need for recognition of the loss of the recoverable value of assets (impairment test). It having been identified check if companies were taking into account the principles of the standard test-related decrease in recoverable value of assets (impairment test) as well as the disclosures and evidence in the explanatory notes for this recognition. The results showed that companies do not carry out the demands of the CPC 01 (R1) decrease in recoverable value of assets (impairment) in its totality / Este estudo teve como objetivo, identificar se as empresas listadas na BM&FBOVESPA estavam praticando as exig??ncias do CPC 01 (R1) para o item de divulga????o da perda do valor recuper??vel de ativo (impairment). Os procedimentos adotados para este estudo foram: identificar na norma CPC 01 (R1) quais os itens que obrigatoriamente deveriam estar mencionados nas Demonstra????es Financeiras e Notas Explicativas das empresas listadas na BM&FBOVESPA no 1?? quadrimestre de 2015. Averiguar, por meio de leitura das Demonstra????es Financeira e Notas Explicativas, se as empresas, identificaram a necessidade do reconhecimento da perda do valor recuper??vel de ativo (impairment). Caso isto seja identificado, examinar se as empresas estavam atendendo aos princ??pios da norma referente ao teste de redu????o ao valor recuper??vel de ativo (impairment test) bem como, as divulga????es e evidencia????es nas Notas Explicativas referentes a estes reconhecimentos. Os resultados demonstraram que as companhias n??o realizaram as exig??ncias do CPC 01 (R1) Redu????o ao Valor Recuper??vel de Ativos (impairment) na sua totalidade