O processo de harmonização contábil nos países do MERCOSUL: uma análise do processo de transição para as normas internacionais (IFRS)

Abstract

This thesis aims to provide an academic contribution to the studies on accounting harmonization in economic blocs. The research aimed to analyze the accounting harmonization process in the six member countries of Mercosur, after rebuilding the IASB in 2001. The study methodology is descriptive and analytical nature, seeking to describe the qualitative characteristics in relation to accounting and regulatory aspects of countries studied. Documentary research was carried out in the reports on accounting harmonization were analyzed in Mercosur, and the method used was the study of multiple case. The documents analyzed were: (a) Report on the Observance of Standards and Codes - Auditing and Accounting (ROSC A & A) of the World Bank; (B) report submitted by countries to the IASB; (C) report submitted by countries to GLENIF; addition to the information available on the official websites of the countries themselves. The research contributes to rescue the history of the harmonization process and warn of the potential impacts of the differences in the preparation of balance sheets that make up the block.