As principais dificuldades para adoção das normas contábeis: padrão internacional por microempresas e empresas de pequeno porte

• Ano de defesa: 2015
• Autor(a) principal: Segato, Valdir Donizete
• Orientador(a): Marion, José Carlos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Microempresa e Empresa de Pequeno Porte (MPE); Resolução nº. 1.418/12; ITG 1000; Contabilidade; Matriz de materialidade
• Palavras-chave em Inglês: Micro and Small Entities (MSE); Resolution n. 1.418/12; Accounting; Materiality matrix
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1617

This study aims to reflect on the main difficulties encountered in the adoption of International Accounting Standards by Micro and Small Entities (MSEs) in Brazil, whose annual gross income is up to R$ 3,600,000.00, based on Technical Interpretation General, established in Resolution n. 1418/12 (ITG 1000), the Federal Accounting Council (CFC). Methodologically, the research is categorized as the objectives in exploratory and descriptive and on the procedures in literature and documents. For the literature review was conducted bibliographic research and in electronic media, content analysis of documents relating to accounting standards, raising opinions through questionnaires and interviews, and a description of the data, based on the elaboration of a materiality matrix, which pondered priorities established by key stakeholders, who are the users of accounting information in relation to the issues involved. The research is justified because of the economic and social importance of this segment which contributes to boost supply chains of large corporations and represents - the Brazilian Service of Support for research Micro and Small Entities (SEBRAE) - 99% of the total of 6.4 millions of existing businesses in Brazil, accounting for 52% (16.1 million) of formal jobs in the private sector. The results showed that the main difficulties for the adoption of this International Accounting Standards by MSEs are not related to the conceptual part of these standards, but the difficulties of structural and operational, as prices services charged (fees) incompatible with the responsibility and technical risk of the work, the absence of management and internal control system, the standard practice of tax evasion, among others, added to some of fact interest that the entrepreneur owner of MSEs demonstrates in relation to accounting as a management tool