As Normas Internacionais de Contabilidade - IFRS: Adoção no Brasil

Abstract

This study aimed to verify the recent changes in the quality of accounting information, as of IFRS and the impact that these rules produced in Brazilian accounting. For this, in a descriptive approach, this text included, in addition to specific authors on the subject, a wide literature review, that showed that the impact of IFRS may reach every segment of the accounting industry, as these sectors have business and accounting practices that have some differences, some have relevance, while others differences are perceive in the details or appear according to the industry / business sector and the financial choices of the company. Thus, changes may have significant accountability impact, and hence serve as basis for a multitude of contracts between economic agents.