Definição de ativos segundo a teoria contábil: um estudo sobre a concepção dos estudantes de graduação em ciências contábeis das IFES públicas do estado da Paraíba.

Abstract

The way to understand the accounting theory has been influenced by changes in accounting practices, as with the International Convergence of Standards, through the strengthening of the International Accounting Standards Board (IASB) and the creation of the Accounting Pronouncements Committee (APC), which allowed the expansion and development of capital markets, as well as the increasing of the academic researches. This research aimed to investigate what the graduating degree graduates in Public Federal Universities (PFU) of Paraiba State in 2011.2 know about the assets definition, throw the Accounting Theory. To reach this aim, we used the survey as an instrument to research, based also on Goulart (2002)'s Article, through a descriptive analysis of non-probabilistic with tables in Microsoft Excel. Although, some items showed satisfactory results, in general the research found .that students have only superficial knowledge about the Asset Concepts and indifferent conclusion about the ability of future benefits, which be subject to control from an entity, or that is, they do not identify the essences of the element under study. In this 'sense, the results support that there is a real deficiency in the understanding of the characteristics of the relevant Assets by degree graduates in Public Federal Universities (PFU) of Paraiba State.