As alterações nos princípios contábeis e na resolução CFC 1282/10 sobre a percepção dos alunos concluintes de Ciências Contábeis da UFCG Campus Sousa.

Abstract

This study aimed to analyze the perception of undergraduate students of the Course of Accounting UFCG in relation to accounting principles and alterations caused by Resolution No. 1282/10 of the Federal Accounting Council. These are the basis of the current Brazilian accounting since the adoption of convergence with international accounting standards. Regarding the types, the research is characterized by being descriptive, having qualitative approach. The research sample consists of 43 students, 35 of which contributed to the survey, sample this accessibility. Information regarding the perception of Principles and the resolution that consolidates were collected through questionnaires. The result showed the isolated area by the students for certain principles, the most dominated the continuity principle, the registration by the Original Value, Racing and Prudence, but given that caught my attention is that most did not say be prepared to work with the subjectivism of accounts signed in principles. Therefore, the result indicates that the graduating students do not have sufficient knowledge yet about Accounting Principles besides having insufficient security level to implement them as future professionals in accounting.