Uma análise do conhecimento dos contadores das Empresas de Laticínio da Cidade de Sousa sobre as alterações na normatização contábil.

Abstract

Whereas globalization as a phenomenon that leads to the evolution of the economy , and building on the understanding that accounting as social science needs to monitor these developments and adapt its rules and principles of international commercial transactions. Accounting is in constant process of change and in this work were highlighted some major changes with the emergence of Law 11.638/07 Law 11.941/09 and CFC Resolution 1.282/10. Therefore, this study aims to analyze the impact of changes in accounting standards and principles in the dairy town of Sousa companies - Paraíba in the 2008-2013 period, from the perspective of professional accounting, according to data collection form of a questionnaire, therefore the conclusions were expressed according to the opinions obtained. The principle was made a literature on the subject in question. The study results show a lack of deep knowledge of the counters of the city of Sousa dairy companies - PB regarding changes in accounting standards and principles that occurred between 2008 and 2013.