ALVES, W. O.; http://lattes.cnpq.br/8306001459291282; ALVES, Washington Onias.
Résumé:
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.
