Padronização Contábil ao Modelo Internacional: A percepção da transição entre a Resolução CFC 750/1993 e a Estrutura Conceitual

Abstract

An evolutionary market in accounting was the convergence of accounting standards to IFRS (International Financial Reporting Standards), a set of international accounting pronouncements published and reviewed by the IASB (International Accounting Standards Board). Therefore, this article sought to demonstrate how the accounting convergence process was from Resolution CFC 750/93, to the conceptual framework adopted worldwide. For this, the scientific methodology used was qualitative research through a closed questionnaire. A study and bibliographic investigation was carried out in order to determine the differences between the two regulations. It was identified that several of the principles that were in CFC Resolution 750/93, were not perpetuated in the Conceptual Framework. However, according to authors and regulators, this fact did not compromise the quality of the accounting information or the proposed procedures, on the contrary, the new Conceptual Framework was an advance in the accounting procedural environment.