Percepção sobre as expressões de incerteza na adoção das IFRS no Brasil

Abstract

The search for convergence accounting to international standards results from an answer to the world's economic need to share a language that facilitates the communication of world markets. Hence, the IASB´s proposal of international accounting standards that are applicable worldwide. However, this proposal involves the translation of such standards, originally in English into another language, still considering issues related to expressions of uncertainty contained in those standards. This way, this work aims to identify the perception of companies that issue ADRs, Brazilian financial institutions (banks) and academics (students of master's and doctoral programs of the USP, participants of the Laboratory for Research on international accounting) about the expressions of uncertainty in the IFRS. In general, considering the hypothesis of this work that there is no difference in perception between the three groups about the expressions of uncertainty contained in international accounting standards, it was found, after the use of ANOVA test and the Post Hoc - Tukey's HSD , That the expressions reasonable assurance, seriously in question and virtually certain have significant differences in perception of the sample. Therefore, stand out that the difference in perception regarding expressions of uncertainty can generate different understandings and, consequently, distortions in the interpretation of financial statements, resulting differentiated information that interfere particularly in decision making. The limitation of this work is the fact that the study examined the perception of the expressions of uncertainty in an isolated (words used alone). Thus, as suggestions for future study one indicates the analysis of such expressions in a specific context, for example, the accounting or evaluate the use of them after 2010 when the Brazilian companies will consolidate the process of convergence to international accounting standards.