Contabilidade internacional: um estudo comparativo do balanço patrimonial segundo os padrões brasileiro e internacional.

Abstract

This paper proposes to reflect on relevant aspects of the international accounting, in the scope of the economical context of the present time, with emphasis in the Balance Sheet's structure, in its normative aspects, in accordance with the international operating organisms in the convergence of accounting practices, especially the IASB. Through bibliographical and documental research was presented a general vision of the national and international organisms regulators of the accounting practices, observing the need for harmonization of accounting practices, relevant aspects of the North American standard FASB, and the level of adhesion of the Brazilian Accounting Norms to lASB's. To reach the proposed objectives of discussing and identifying the Balance Sheet structure in the international norms perspective of IASB and the Brazilian Accounting Norms, from Gerdau S.A.'s Balance Sheet, in 2006 and 2007 exercises, published in the CVM, in lASB's standards and from the same balance published under Brazilian legislation , it was established as a comparison between both standards, discussing and identifying their differences. One concluded that in the normative perspective, our legislation has already made big steps towards the international standard. It was evident that there are similarities between the studied standards, but also it was possible to identify divergences between them, principally deriving from different accounting practices in the recognition, valuation and disclosure of the accounting facts.