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Doctoral Thesis
DOI
https://doi.org/10.11606/T.12.2021.tde-12042021-181135
Document
Author
Full name
Rudah Giasson Luccas
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2021
Supervisor
Committee
Martins, Eliseu (President)
Braunbeck, Guillermo Oscar
Jorissen, Anna Joanna Antonia
Szuster, Natan
Title in English
Mind the gap: defining and exploring International Financial Reporting Standards System
Keywords in English
Accounting conventions
IFRS
International standards
Abstract in English
Accounting as a science is built on practical evidence and has the fundamental role of strengthen accountability to users. The purpose of this constructed system is to reduce informational asymmetries among various users and market participants involved with the reporting companies. The broadening complexity of economic events has increased the challenges in the process of issuing accounting principles and the adoption by the preparers of a descriptive framework of procedures. This comparable and standardized framework used in the markets is known as Generally Accepted Accounting Principles (GAAP). GAAP seeks to filter out unsound practices, reducing to a reasonable number of 'accepted' practices and thus contributing to the quality and harmonization of the information provided. The international GAAP, notably known and used across the globe, are IFRS (International Financial Reporting Standards). This framework, issued by the IFRS Foundation, does not pretend to completeness of all existing situations and gaps will emerge. Therefore, this research aims to explore the additional sources of IFRS embedded with the necessary legitimacy and in a way that makes it harmonized and common knowledge around the globe. This means that I define the international accounting system and discuss who fills the gaps in practices in such a way that the companies that adopt, supervise, and analyse them can perform their functions. This is necessary because in the process of identifying economic events, there are accounting conventions that will be filtered in the process of issuing accounting standards. Based on an innovative analogy of IFRS as an iceberg, I empirically studied how IFRS's guidances have been issued and how companies apply it.
Title in Portuguese
Atenção às lacunas: definindo e explorando o sistema International Financial Reporting Standards
Keywords in Portuguese
Convenções contábeis
IFRS
Normas internacionais
Abstract in Portuguese
A contabilidade como ciência construída sob evidências da prática tem o papel fundamental de fortalecer a prestação de contas aos usuários. O objetivo dessa contabilidade construída é reduzir as assimetrias informacionais entre os vários usuários e participantes do mercado envolvidos com as companhias que reportam. A crescente complexidade dos eventos econômicos aumentou os desafios no processo de emissão de padrões contábeis harmônicos e a adoção pelos preparadores dessa estrutura descritiva de procedimentos. Essa estrutura comparável e padronizada utilizada nos mercados são os Princípios Contábeis Geralmente Aceitos, ou GAAP. Os GAAP (PCGA) procuram filtrar práticas não fundamentadas, reduzindo-as a um número aceitável de práticas 'aceitas' e, assim, contribuindo para a harmonização das informações fornecidas. O padrão internacional, mais notadamente conhecido e utilizado, são as IFRS International Financial Reporting Standards). Essa estrutura, emitida pela Fundação IFRS, não tem como objetivo prescrever todas as situações existentes na prática e, em decorrência, lacunas práticas emergem. Assim, esta pesquisa tem como objetivo explorar as fontes adicionais das IFRS que além Fundação IFRS tem a legitimidade necessária para tornar esse padrão harmônico e aplicável em todo o mundo. Isso significa que eu defino o sistema contábil internacional e discuto quem, na prática, preenche as lacunas de tal maneira que as entidades que as adotam, supervisionam e analisam possam desempenhar suas funções. Isso se faz necessário porque no processo de identificação dos eventos econômicos existem convenções contábeis que serão filtradas no processo de emissão de normas contábeis. Com base em uma analogia inovadora da IFRS como um iceberg, estudei empiricamente como as diretrizes do IFRS foram emitidas e como as empresas as aplicam.
 
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Publishing Date
2021-05-21
 
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