Adoção do IFRS no Brasil: Uma análise dos efeitos na comparabilidade e na relevância das demonstrações contábeis

Abstract

This study analyzes the impact of the adoption of international accounting standard (IFRS) in comparability between the accounting standards (IFRS-International Financial Reporting Standards and BRGAAP - Brazilian Generally Accepted Accounting Principles) and relevance of information generated by accounting in decision decisions by investors in Brazil. As a secondary objective, which seeks to identify changes (CPCs - Accounting Pronouncements Committee) were more significant (and frequent) for accounts and financial indicators in order to evaluate the effects on the comparability of financial statements of Brazilian companies listed on the Bolsa de Valores de Sao Paulo (IBOVESPA). We used a statistical tool to test medium, where the hypotheses to be tested were prepared from a survey of the theoretical. The survey found that the accounting numbers of firms listed on IBOVESPA differ significantly in a positive way, when applied to international accounting standards instead of applying the accounting standard in Brazil (BR GAAP), as seen in other countries. It was found that the accounting standard IFRS accounting is more value relevant than the Brazilian standard, since the accounting data is shown closer to market values. The research found in the accounting reports, the data regarding the adoption of new standards and also considerable variations in the forms of disclosure. In addition to having identified the standards (CPC 13, CPC 15 and CPC 27) that caused the most significant effects in terms of values and frequency. It is concluded from this study that the financial statements suffer significant impacts when analyzing the two accounting standards on screen and that the financial statements under international standards are more value relevant than the accounting standard Brazilian accounting. At the end of the study a suggestion is made, that other tests should be applied, focused on statistical multivariate analysis of the financial data in order to simultaneously analyze the impact of other variables on the accounting comparability and on the value relevance.