Made available in DSpace on 2015-12-04T11:45:29Z (GMT). No. of bitstreams: 1 Jose_Hernandez_Perez_Junior.pdf: 638836 bytes, checksum: ea88e35ace434de69ab3da88d7d11f2b (MD5) Previous issue date: 2002-09-01 / There are currently three different versions of accounting principles used in Brazil (generally accepted accounting principles determined by Brazilian corporate legislation, fundamental accounting principles determined by the Federal Accounting Council and fundamental accounting principles determined by the Brazilian Institute of Independent Accountants - IBRACON and the Brazilian Securities Commission - CVM). These different versions confuse the authors of related textbooks and technical literature and consequently affect the teaching quality of accounting at undergraduate level. The Professional Competence Examination, set by the Federal Accounting Council and which must be passed for the purpose of professional certification by the Regional Accounting Council, formulates few specific questions relating to accounting principles and accordingly no longer serves as an instrument for appraising the examinees' knowledge of this subject. A solution for this problem lies in the indication of an organ responsible for defining accounting principles applicable in Brazil and the standardization of all Brazilian accounting literature as a prerequisite for use by undergraduate accounting degree programs / There are currently three different versions of accounting principles used in Brazil (generally accepted accounting principles determined by Brazilian corporate legislation, fundamental accounting principles determined by the Federal Accounting Council and fundamental accounting principles determined by the Brazilian Institute of Independent Accountants - IBRACON and the Brazilian Securities Commission - CVM). These different versions confuse the authors of related textbooks and technical literature and consequently affect the teaching quality of accounting at undergraduate level. The Professional Competence Examination, set by the Federal Accounting Council and which must be passed for the purpose of professional certification by the Regional Accounting Council, formulates few specific questions relating to accounting principles and accordingly no longer serves as an instrument for appraising the examinees' knowledge of this subject. A solution for this problem lies in the indication of an organ responsible for defining accounting principles applicable in Brazil and the standardization of all Brazilian accounting literature as a prerequisite for use by undergraduate accounting degree programs / Atualmente, no Brasil, h?? tr??s vers??es de Princ??pios Cont??beis (Princ??pios Cont??beis Geralmente Aceitos emanados da Legisla????o Societ??ria, Princ??pios Fundamentais de Contabilidade emanados do Conselho Federal de Contabilidade e Princ??pios Fundamentais de Contabilidade emanados do Ibracon - Instituto dos Auditores Independentes do Brasil e da CVM - Comiss??o de Valores Mobili??rios). Essa diversidade de vers??es confunde os autores de livros did??ticos e t??cnicos de contabilidade e, conseq??entemente, afeta o ensino dessa importante mat??ria nos cursos de gradua????o em Ci??ncias Cont??beis. O exame de Sufici??ncia Profissional, aplicado pelo Conselho Federal de Contabilidade como requisito para o registro profissional de Contadores no Conselho Regional de Contabilidade, tem apresentado uma quantidade cada vez menor de quest??es espec??ficas sobre Princ??pios Cont??beis n??o servindo como instrumento de avalia????o do grau de conhecimento dos candidatos sobre esse tema. Uma solu????o para esse problema seria a indica????o de um ??nico ??rg??o respons??vel pela defini????o dos Princ??pios Cont??beis aplic??veis no Brasil e adequa????o de toda literatura cont??bil brasileira como requisito para sua ado????o nos cursos de Gradua????o em Ci??ncias Cont??beis