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Master's Dissertation
Document
Author
Full name
Ana Maria Hinojosa Amenabar
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2001
Supervisor
Committee
Carvalho, Luiz Nelson Guedes de (President)
Lisboa, Lazaro Placido
Szuster, Natan
Title in Portuguese
Harmonização contábil em cinco países da América do Sul.
Keywords in Portuguese
harmonização contábil
marco conceitual contábil
normas de contabilidade
Abstract in Portuguese
A harmonização contábil é uma preocupação mundial em um ambiente de desenvolvimento e de globalização de economias, existindo esforços para torná-la viável. Os blocos econômicos procuram encontrar soluções para as diferenças existentes entre as normas contábeis. O presente trabalho é um estudo sobre a harmonização contábil em cinco Países da América do Sul e a necessidade de implementar dita harmonização. Inicialmente são apresentados os antecedentes dos dois blocos econômicos da América do Sul, o Mercosul e a Comunidade Andina; em seguida, são estudadas as características de ambos os blocos e seus objetivos. Posteriormente são analisados os marcos conceituais contábeis e algumas das principais semelhanças e divergências de critérios na contabilidade de cinco países: Argentina, Brasil, Colômbia, Peru e Venezuela. Na última parte, são feitas as considerações finais do trabalho, destacando-se a importância de se conseguir a harmonização contábil.
Title in English
The harmonization of the accounting standards in five countries from South América.
Keywords in English
accounting framework
accounting standards
harmonization of the accounting standards
Abstract in English
The harmonization of the accounting standards is a world preoccupation in a global economy. The preparers and users of the financial reports make efforts for achieving harmonization. Leaders of the accounting profession from most economic regions try to find solutions for the differences that exist among the accounting standards. This work is a study about the harmonization of the accounting standards in five South American countries and the necessity of achieving this harmonization. The origins of the two mega common markets from South America, namely Mercosul and The Andean Community are examined first, followed by an analysis of their characteristics and of their objectives. After that, this work continues with an analysis of the accounting framework and the major similarities and differences of standards in five countries: Argentina, Brazil, Colombia, Peru and Venezuela. Finally the conclusions are presented, emphasizing the importance of achieving the harmonization of the accounting standards.
 
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Publishing Date
2002-06-13
 
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