Estudo comparativo entre a norma brasileira de contabilidade CPC PME e as normas internacionais de contabilidade IFRS SMEs

Abstract

This research aimed to highlight the changes regarding the convergence of the accounting of the small and media Brazilian entities concerning to the international accounting regulations based on a comparative and critical analysis of 35 sessions of the lFRS-SMEs. The results were based on a descriptive qualitative approach ofthe biographie rcscarchcs on the theme. The study was divided into 5 sections in which the first part concerns to a Framework for the preparation and present of financial statements and first time adoption , the second one presents the financial statements and financial instruments; in the third section regards to r investments and permanent assets, the fourth relates the intangible assets and government i grants, and then the fihh closes with the cost analysis section. The results suggested that the orientations of registers, proceedings and tinaneial demonstrations there were not much differentiation however, there might be a considerable prolit to companies considered small and medium size at the economics settings worldwide regarding the fact that those companies are going to be seen by foreign investors. That is, it might generate tinancial opportunities to other countries,