IFRS: análise das dificuldades/impedimentos para implementação da contabilidade internacional nas pequenase médias empresas

Abstract

With the adent of globalization, increased foreign investment, the need to have comparability of accounting information and greater transparency of financial statements of companies in the world, Brazil has decided to join the harmonization of international accounting standards, and established in law firms publicly traded are required to implement the first. In 2009, the Federal Accountig Conucil (CFC), normalizing body, established simplified rules for applying those atandars tp small and medium enterprises. The legislation for small and medium enterprises was approved on december 10, 2009, and required from 1st January 2010, which has caused difficulties in its implementation. With little time for prepation, trainig and adapting to new rules, the accountig profession and business, have difficulty adhering to these standards. The reality of small and medium accounting Braziliam company, currently, with two major challenges: first, that already existed, and that is the absense of financial statements in full, more elaborate, from a technical standpoint, the second it is the difficulty to make it a habit to maintain adequate management controls that enable quality to extract information from the accounting records under the new legislation. From the analysis of these difficulties, this paper presents the current status of accountants and administrators in planning and implementation of controls for the adequacy of small and medium businesses to Resolution No. 1.255/09 of the CFC. Highlights of this work, too, the dichotomy between the requirements of the standards of small and medium enterprises, arising from Council resolution and the standards set by the Civil COde for those same companies.