Investigação de lobbying na segunda minuta de exposição da norma internacional de reconhecimento de receita
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Data
2015-06
Autores
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Editor
Universidade Federal de Goiás
Resumo
The greatest global economies became in 2002 an accounting convergence project. The IASB
(International Accounting Standard Board) was defined as the responsable for the standard
emission, that are interesting to many groups as the preparers, national regulators,
professionals, investors and academics. Because of the economic consequence s involved on
its adoptions, the stakeholders press the IASB to consider their preferences, using a practice
known as lobbying. This research has the aim to verify the association between the
respondents’ to the 2nd Exposure Draft of international standard related to Revenue
Recognition chacacteristics and IFRS 15 Revenue from Contracts with Customers emission
through the analisy of 359 comment letters received in the public consultation process to the
2
nd exposure draft, the stakeholders to the due process and their answers were identified to
one of the questions in which the board changed their posicion, then using the logistic
regression technique, the practice of lobbying was empircaly investigated in this part of the
due process. The results showed that in general the IASB attempt the marjority of the
respondents’ preferences, although the regression identified that the participants’
characteristcs is associated with their sucess as lobbyist, as the prepares and national
regulators had more chance to have their comments associated with the IASB’s final position
than the others.
Descrição
Palavras-chave
Convergência contábil, Lobbying, IFRS, IASB, Accounting convergence
Citação
ALVARENGA, Tatyane Oliveira. Investigação de lobbying na segunda minuta de exposição da norma internacional de reconhecimento de receita. 2015. 41 f. Trabalho de Conclusão de Curso (Graduação)-Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2015.