A obrigatoriedade da contabilidade e o atendimento da ITG 1000 para as micro e pequenas empresas

Abstract

This work of completion purport to describe the importance of applying standard ITG 1000 launched in December 2012, amid a group of professional accountants and understand their level of knowledge and service. For this, we carried out a survey of the accounting profession, where it teach short courses offered by CRC MG, with an estimated population of 850 professionals, so we could select a sample of 64 professionals. With this sample, obtained through a questionnaire, it was possible to identify the characteristics of the population studied and profiling in graphs with attempts to explain the relationships between gender, age, length of service, knowledge and importance it attaches to standard every profession. Furthermore, we could establish a table comparing the standard ITG 1000 launched in 2012 and the standard NBC TG 1000 (CPC SMEs), created in 2009. We performed this comparison for the understanding of what was changed be facilitated. However, despite the differences, the standard ITG 1000 makes no mention of other rules dispense with them altogether, making it necessary that professionals stay tuned to all existing standards. Among the results obtained in this study, it is emphasized that based on the block I of the questionnaire (APPENDIX A), professionals, mostly, are prepared to meet the requirements of ITG 1000, however, only 25% of these workers reported performing procedures as advocates the rule, demonstrating a lack of concern in the application of the rule in their daily routines.