Made available in DSpace on 2015-12-04T11:45:17Z (GMT). No. of bitstreams: 1 Joao_ Bacci.pdf: 713000 bytes, checksum: ab18dd7d0ef0cb2431119ab249d78bf4 (MD5) Previous issue date: 2002-09-24 / Through this bibliographic and documental research we have prepared an analysis of the bookkeeping evolution from 20th century on. We has also made a retrospect of past years to base the work development. During the research evolution we came to the conclusion that accounting, was the beginning use by tradesmen only to control their business without concerning formal, normative and technical aspects in order to elaborate this same accounting and its results. Evolution of accounting along the times has determined the preoccupation with standardization, and normalization regarding the correct application of the law, with clear goals of achieving criterion and bookkeeping systems as well a regulation of the verification of taxes over the results. In the Brazilian context the evolution of accounting demonstrates clear influence of legislation being through the commercial code published in 1850 or through special laws of income taxes. We also have the legislation of public governmental departments over the financial market (Banco Central) and movable market (CVM - Comiss??o de Valores Mobili??rios). During the research development we have come to the conclusion that the fight of Brazilian scholars in order to recognize this profession, create a labour union, regulation, fiscalization and the creation of special courses to guide new professionals was also very important. In this work, through bibliographic and documental research we tried to show all the steps taken to ensure the solidification, harmonization and standardization of accounting or bookkeeping rules, making it possible to developing Brazilian accounting. / Atrav??s da pesquisa bibliogr??fica e documental efetuou-se uma an??lise da evolu????o da Contabilidade, a partir do s??culo XX, com um breve retrospecto em anos anteriores, para embasar o desenvolvimento do trabalho. Durante a evolu????o da pesquisa constatou-se que a Contabilidade, era inicialmente usada apenas pelos comerciantes para controle dos neg??cios, sem qualquer preocupa????o com aspectos formais, normativos e t??cnicos para elabora????o desta contabiliza????o e de apura????o de seus resultados. A evolu????o processada atrav??s do tempo determinou preocupa????es com a padroniza????o, a normatiza????o, a aplica????o de leis com objetivos claros de definir crit??rios e sistemas cont??beis, bem como a regulamenta????o da apura????o dos impostos incidentes sobre o resultado. No contexto brasileiro a evolu????o de Contabilidade demonstra claramente a influ??ncia da legisla????o , seja atrav??s do C??digo Comercial editado em 1.850, ou de leis como a legisla????o do imposto de renda, legisla????o de ??rg??os p??blicos governamentais sobre o mercado financeiro (Banco Central) e de mercado mobili??rio (Comiss??o de Valores Mobili??rios). No desenvolvimento da pesquisa constatou-se a luta dos pensadores brasileiros da ??rea em prol do reconhecimento da profiss??o, da cria????o de ??rg??os classistas, da regulamenta????o, e fiscaliza????o da profiss??o e tamb??m para a cria????o de cursos para a forma????o de novos profissionais. Neste trabalho atrav??s de pesquisa documental e bibliogr??fica procurou-se mostrar todos os passos na busca da solidifica????o da profiss??o, da harmoniza????o e padroniza????o das normas de Cont??beis, resgatando o caminho para o desenvolvimento da Contabilidade brasileira.

Made available in DSpace on 2015-12-03T18:35:13Z (GMT). No. of bitstreams: 1 Igor_Gabriel_Lima.pdf: 717019 bytes, checksum: 5662244b600e793af4d59d707996612b (MD5) Previous issue date: 2010-05-27 / The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is successful, the Accounting constantly improves its documentary, standardizing reporting mechanisms and find the realities and needs of users with respect to the measurement and disclosure of information relevant to them. This work has the aim of to study regulatory developments of Accounting on the world stage and, consequently, the reflections on disclosure of information's by Brazilian companies. Sought by a qualitative and quantitative study, exploratory and nature documentary, establish the link between the increase in the volume of disclosure in explanatory notes of Brazilian Companies for Air Transport and the compliance of such notes shown in relation to the Brazilian Accounting Legislation. Such compliance was gauged through an indicator, the model proposed by this study was called, Disclosure Compliance Index to the Pronouncements of the CPC (DCI), from the analysis of disclosures. Beyond disclosure compliance, the study found the increase in the level of disclosure by the companies studied in the period after the dissemination of Technical Pronouncements of CPC, proposing, for both a new indicator called Disclosure Evolution Level of Brazilian Companies for Air Transport (DELair). Data analysis and application of indicators proposed by the study gave the conclusion that the patent concern with increased disclosure ledger explanatory notes, since most Technical Pronouncements of CPC brings in its scope the ledger information request additional mandatory or voluntary. In a second time this study showed an increase in the disclosure level by companies' components of census, and finally found the Disclosure Compliance Index being 62,62% and 67,01% adherence to ledger mandatory disclosure by Technical Pronouncements of CPC to the companies TAM and GOL respectively. / A Contabilidade tem como uma de suas principais fun????es a comunica????o dos fatos ocorridos em determinado per??odo aos seus usu??rios. Para que essa fun????o seja realizada com ??xito, a Ci??ncia Cont??bil, constantemente, aprimora seus mecanismos documentais, padronizando relat??rios e adequando-se ??s realidades e necessidades dos usu??rios no que tange ?? mensura????o e divulga????o da informa????o relevante aos mesmos. O presente trabalho tem o intuito de estudar a evolu????o normativa da ci??ncia cont??bil no cen??rio mundial e, conseq??entemente, os reflexos na divulga????o de informa????es cont??beis pelas empresas brasileiras. Buscou-se, atrav??s de um estudo qualitativo e quantitativo, explorat??rio e de car??ter documental, apurar a liga????o entre o aumento do volume de evidencia????o em notas explicativas das empresas brasileiras de Transporte A??reo e a conformidade de tais notas evidenciadas em rela????o ?? Legisla????o Cont??bil Brasileira. Tal conformidade foi aferida atrav??s de um indicador, cujo modelo proposto por este estudo foi denominado, ??ndice de Conformidade de Evidencia????o (ICE), a partir do qual ?? feita a an??lise das evidencia????es cont??beis. Al??m da conformidade de evidencia????o o estudo verificou o aumento do volume de evidencia????o pelas empresas estudadas, no per??odo ap??s a divulga????o dos Pronunciamentos T??cnicos do CPC, propondo, para tanto, um novo indicador chamado de Evolu????o do N??vel de Evidencia????o das Empresas Brasileiras de Transporte A??reo (ENEva??reo). A an??lise dos dados e a aplica????o dos indicadores propostos pelo estudo proporcionaram a conclus??o de que ?? patente a preocupa????o com o aumento da evidencia????o cont??bil em notas explicativas, uma vez que a maioria dos Pronunciamentos T??cnicos do CPC traz em seu escopo a solicita????o de informa????es cont??beis adicionais obrigat??rias ou facultativas. Num segundo momento este estudo comprovou o aumento no n??vel de evidencia????o cont??bil pelas empresas componentes do censo, e, finalmente apurou o ??ndice de Conformidade de Evidencia????o, sendo 62,62% e 67,01% a ader??ncia ?? evidencia????o cont??bil obrigat??ria pelos Pronunciamentos T??cnicos do CPC das empresas TAM e GOL respectivamente.