Mudanças nos princípios contábeis, na evolução da teoria e normas de contabilidade

Detalhes bibliográficos
Ano de defesa: 2017
Autor(a) principal: Reis, Leda Honorato da Silva lattes
Orientador(a): Marion, José Carlos
Banca de defesa: Não Informado pela instituição
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: Faculdade de Economia, Administração, Contábeis e Atuariais
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/20304
Resumo: Accounting has been evolving over years through International Schools, mainly Italian and American. The Industrial Revolution, the Great War, and the Crisis of 1929 brought needs for accounting doctrines and standards improvement. In a recent period, economy Globalization forced Accounting to make international harmonization one hundred and fifty countries in the world, including Brazil norms and accounting principles, and almost all of them, chose IFRS as their accounting doctrine. From this perspective the changes in the Theory of Accounting can influence the whole study of Accounting. The main objective of this research is to identify the economic factors and the regulatory instruments that motivated the changes in Accounting Thinking in Brazil. The descriptive qualitative research method, on historical evolution, bibliographical, supported in representative literature and regulatory instruments pertinent to the regulation of the object of the study was used. The results proved that the normative instruments enforce the necessary procedures for the perfect harmony between company, investors and government, according to the economic necessity of the time. The basic conceptual structure changed significantly with the extinction of important terms such as: accounting principles, postulates and conventions, and new terminologies emerged as: qualitative characteristic, underlying premise, basic assumption