Normatização contábil no Brasil: um estudo acerca da normatização contábil do conselho federal de contabilidade.

Abstract

The research was to identify the steps to be followed to create an Accounting Standard by the Federal Accounting. The discussion between the Brazilian essence and form makes surfacing discussion about performance counters on the various accounting transactions, thus questioning on improving the application becomes a constant in the daily lives of accountants. Given the wide scope of regulations that have the Brazilian accounting deals with the actual move would be a beginning, a standard one has only to issue the same and therefore sure to be fulfilled to the letter by professionals and others organs. Therefore, it sought to apply a case study in organ performance from the accounting professional in Brazil, where in contact with the same collected data on the procedures traveled to reach the issue of an accounting standard. In general, one sees that the system adopted in Brazil comes from the legislative branch exercising strong influence on standards and their amendments. However, more and more professionals are taking the initiative to try to enact changes where possible, even having a neck of the legislative branch that weaves often shares without further examination of the case or attached to the unilateral interests of certain financial activities.