Made available in DSpace on 2015-12-03T18:35:12Z (GMT). No. of bitstreams: 1 Pedro_Claudio_da_Silva.pdf: 507823 bytes, checksum: d8dd3975198389a673ba7011606a2e12 (MD5) Previous issue date: 2008-09-03 / The enactment of Law No. 11,638 on December 28, 2007, paves the way for the accounting convergence of Brazilian accounting standards with international ones, by making mandatory the use of International Financial Reporting Standards (IFRS) for consolidated financial statements from 2010 onwards. Some of the changes are specified by the law itself, and must be complied with immediately for the annual balance sheet for 2008, to be published in 2009. The other changes will depend on standardization by the Brazilian Securities Commission (CVM) and will gradually come into effect as they are published. Other countries' experiences have shown that the IFRS convergence process for financial statements can be complex, last long, and result in major impacts on companies' income and shareholders' equity, with considerable effect on the price of their shares in capital markets. Considering that those changes may entail significant economic impact for Brazilian companies, this paper has the goal of analyzing, starting from accounting professionals' perception, what difficulties will be faced in the adoption of IFRS and what impacts will probably occur on equity and income for Brazilian sanitation companies. The research was conducted by applying a questionnaire to professionals in charge of accounting information in fifteen companies comprising the population sample of the sanitation sector. The sample represents 90.83% of the population's total assets and 86.5% of its net income. By subjecting the results to descriptive and cluster analyses, it was observed, among other issues, that, in accounting professionals' perception, the adoption of IFRS will result in impacts on balance sheet and income for companies in the sector. The study also showed that there is still a difference between the perception of the professionals who work in publicly-held companies and that of those in closely-held companies. However, although it was expected, no difference of perception was evidenced between publicly-held companies that already prepare their statements under foreign standards and those that do not. / A promulga????o da Lei n?? 11.638, em 28 de dezembro de 2007, abre caminho para a converg??ncia cont??bil das normas brasileiras com as internacionais, obrigando a utiliza????o das IFRS (Internacional Financial Reporting Standards) para as demonstra????es financeiras consolidadas a partir de 2010. Algumas mudan??as est??o no pr??prio texto da Lei e dever??o ser respeitadas j?? no balan??o anual de 2008, a ser publicado em 2009. As demais modifica????es dependem de normaliza????o pela CVM e dever??o vir aos poucos conforme sua divulga????o. Experi??ncias de outros pa??ses mostram que o processo de converg??ncia de demonstra????es financeiras para IFRS pode ser complexo, de longa dura????o e resultar em impactos expressivos sobre o resultado e o patrim??nio l??quido das empresas, com efeitos significativos no pre??o de suas a????es nos mercados de capitais. Considerando que tais mudan??as poder??o trazer impactos econ??micos significativos para as empresas brasileiras, este trabalho tem por objetivo analisar, a partir da percep????o dos profissionais de contabilidade, quais as dificuldades na ado????o das IFRS e os impactos prov??veis no patrim??nio e resultado, para as Companhias Brasileiras de Saneamento. A pesquisa foi realizada por meio da aplica????o de question??rio ao profissional respons??vel pelas informa????es cont??beis das quinze empresas que comp??em a amostra populacional do setor de saneamento. A amostra representa 90,83% do ativo total e 86,5% da receita l??quida da popula????o. Submetidos os resultados ?? an??lise descritiva e de cluster, observou-se, entre outros aspectos que, na percep????o dos profissionais cont??beis, a ado????o das IFRS proporcionar?? impactos no balan??o e no resultado para as empresas do setor. O estudo revelou ainda que existe diferen??a de percep????o entre os profissionais que trabalham em companhias de capital aberto e fechado. Contudo, a despeito do esperado, n??o foi comprovada diferen??a de percep????o entre as companhias abertas que j?? elaboram relat??rios em padr??o estrangeiro e aquelas que n??o elaboram.