A convergência contábil brasileira e a adoção da harmonização no terceiro setor: estudo de caso realizado em uma cooperativa de crédito em Uberlândia/MG

Abstract

The coexistence of different accounting practices between countries leads to the need to prepare accounting statements in different standards, with difficulty in interpreting information, making capital market globalization and internationalization of companies two of the most important factors in understanding the process of the harmonization of international accounting standards. Using a bibliographic research, a single case study, whose classification in relation to the objective is of the exploratory and descriptive type, the research aims to provide concepts and information about the changes in accounting procedures in the third sector company arising from the process of international convergence. Although cooperatives have specific characteristics, they have their own legislation in accordance with the new standards, and must follow specific NBCs, CFC Resolution 920/01, which approved NBC T 10.8 - Cooperative Entities and CFC Resolution No. 1,013 / 05, which approved to NBC T 10.8 - IT 01 - Cooperative Entities. It was concluded that the convergence process demands changes in the information and control system, as well as investment in training and development, which has impacted on new procedures necessary for the adjustment of the meter. It was noted that among the challenges to the accounting profession caused by changes in national accounting standards is the adaptation of new procedures and positions of the accounting professional, since the complexity of international standards was identified, including for companies in the third sector.