As novas práticas contábeis para as pequenas e médias empresas brasileiras: um estudo com os profissionais de contabilidade nas indústrias de confecções da cidade de Cajazeiras - PB.

Abstract

This work is proposed to identify whether accounting professionals of municipality of Cajazeiras - PB are using new accounting practices for small and medium-sized enterprises, in its regulatory aspects, in accordance with the resolution 1,255 Federal Accounting Council (CFC). Through a bibliographic search could describe the changes in legislation, comparing accounting practices in force until 2007 with new accounting procedures adopted from law No. 11,638/07. To meet the general objective of this work was done a search field, where he applied a questionnaire with 28 counters clothing industries of the city of Cajazeiras - PB. Where 82.14% of professionals said they had examined the legislation, while 17.86% analyzed in parts. Thus security for 57.14% have applicability of new accounting practices, 25% do not have security for the application of their knowledge about the new accounting practices, 17.86% not felt able to answer this question. Therefore, through this study finds that despite accounting professionals have knowledge and informing that used these new practices for the preparation of the opening balance sheet of 2010, note that these professionals, doesn't actually use the norms established by Resolution of the CFC No. 1,255/09, i.e. not are putting together the SME financial statements in accordance with the legislation.