DOAR e DFC: conflitos conceituais

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

With the advent of globalization of the economy, the disclosure of accounting mark important role in the process of communication among its various users. The set of standards that causes such accounting information is different because the difference in beliefs, culture, nationalism among countries. In order to minimize the differences between the accounting standards of the participating countries of the global market, the harmonization of Accounting Standards represents an attempt to align the standards to local accounting standards with international standards, whose commitment to integration among the countries involved it is characterized as Convergence of Accounting Standards. In Brazil, the main measure adopted in this context of convergence was the adoption of Anteprojeto de Reformulação da Lei das Sociedades por Ações that, among the amendments proposed and approved, is replacing the DOAR by DFC, both financial in nature, but with different purposes. The DOAR shows the movement of working capital, while DFC specifies the effective cash receipt and output. Each of the two financial statements meet the needs of different users, depending on their usefulness for the decision, the capital of spin or movement of cash. Thus, this work aims to illustrate the purposes and points favorable and unfavorable for each of the demonstrations, besides clarifying the purpose of exchange of DOAR by DFC. We consider opportune the replacement of DOAR by DFC given the context of Harmonization of Accounting Standards, while providing better understanding of the user accounting information

ASSUNTO(S)

contabilidade -- normas convergência das normas contábeis ciencias contabeis convergence of accounting standards sociedades por acoes -- contabilidade dfc doar

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