Convergência de fato ou de direito? A influência do sistema jurídico na aceitação das normas internacionais para pequenas e médias empresas
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2011-12
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Resumo
The purpose of this paper is to verify the influence of the legal environment (Common Law and Code Law)
on the comments of the stakeholders involved in the financial reporting process related to the accounting standards for Small and Medium-sized Entities (SMEs). By answering this question, we intend to verify if
there is any evidence of a convergence de facto rather than only a convergence de jure with this regulation.
The choice of IFRS for SME further underscores the relevance of the results, because it will affect the accounting
practices of a significantly larger number of enterprises in countries that are adopting international standards
than just large corporations. The comments were collected from answers to four questions the IASB used in
its Discussion Paper for the SMEs standard. The Respondents were classified according to the legal system of
their countries and according to the professional entity they were representing. The research findings indicate
that there are no significant differences between the responses to questions the IASB raised on the basis of
the legal system and no significant differences in responses according to different categories of respondents.
The resulting indication from the research is that, even in countries with different legal systems, the views
of the stakeholders in financial reporting and accounting processes are aligned, which may be an indication
that a convergence de facto and not only a convergence de jure can be achieved through the introduction of
international standards for SMEs.
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Convergência, Convergence, Normas internacionais, Pequenas e médias empresas, IFRS, Small and medium-sized entities
Citação
CARMO, Carlos Henrique Silva do; RIBEIRO, Alex Mussoi; Carvalho, Luiz Nelson Guedes de. Convergência de fato ou de direito? A influência do sistema jurídico na aceitação das normas internacionais para pequenas e médias empresas. Revista Contabilidade & Finanças, São Paulo, v. 22, n. 57, p. 242-262, set./dez. 2011.