NORMAS INTERNACIONAIS DA CONTABILIDADE: A evolução da contabilidade através da convergência dos Princípios Contábeis para Estrutura Conceitual

Abstract

The International Accounting Standards, issued by the International Accounting Board (IASB), have become a reference source for global accounting practices, being considered by many professionals as the new basic pillars that govern accounting science. Such norms have a primordial function, to harmonize the national accounting with the international standard. Thus, this article proposes to demonstrate the accounting convergence process starting from accounting principles until reaching the conceptual framework. The expansion of the market and the globalization of the economy force entities to prepare financial statements in harmony with international standards and guidelines. This factor contributes to the generation of clear and intelligible information so that accounting users have support in the decision-making process. The methodology used in the development of this article was bibliographic research in books, standards and scientific articles, which allowed considering the great scientific advance that accounting is achieving through the harmonization proposed by international standards and the conceptual structure.