Um estudo sobre os efeitos nas demonstrações contábeis da aplicação do FASB 52 contraposto à correção monetária integral

Abstract

Information is the main product of accounting and its confidence is directly connected with criterions and techniques used. To such an extend, the north american companies settled up in Brazil need to have translated their financials reporting by the criterions determined by FASB, thru its statement number 52. In this context is developed the present study. The main aim is to evaluate the convenience of the nº 52 statement from FASB concerning the quality of the accounting information under the light of the accounting’s theory. At the same time, a third method of conversion is presented inspired in the Integral Correction of Balance. In such a way, a simulation of enterprise’s operation is developed where each operation is converted by Closing Exchange Methods and Monetary/non-monetary besides a third method is suggested. The method of the research used gave us the chance to conclude that the subjectivity of choosing the functional coin makes possible to obtain two distinctive financials reporting so much as