Adoção das normas internacionais pelas pequenas e médias empresas no estado do Rio de Janeiro: características e benefícios

Abstract

The CPC PME issued by the Comitê de Pronunciamentos Contábeis (CPC) and has a purpose to improve the level of comparability of the accounting information of small and medium-sized companies, whereas that uses accounting reports as an analogous tool adopted by large companies. In CPC PME is evident that the costs have to be lower than the benefits of adopting the pronouncement, so it was necessary to investigate the perception of accounting professionals about the benefits and beneficiaries of the CPC PME adoption, based on the Rio de Janeiro state. The analysis sample consisting of 121 respondents. Among the 121 respondents, 64 respondents take care directly to small and medium-sized companies, in a total of 3,000 different companies and among these almost 20% don’t use CPC PME to improve their information. Training was also a matter of concern, since 74% of the respondents didn’t perform adequate training to adopt the pronouncement in the last three years. On the positive side it has been observed that the accounting professional is more prone to use the CPC PME on a voluntary membership and he realize the importance of adopting the pronouncement because he believes that there are more benefits than disadvantages in their use. Accounting professionals identified themselves as beneficiaries of the adoption of the CPC PME in this research, because they considered the pronouncement as a facilitating agent of bookkeeping.