O profissional contábil diante da harmonização das normas de contabilidade

Abstract

The constant and successive changes in the scenario in which companies are inserted, represent significant challenges for the accounting professional, who to meet the needs of all accounting users must always be up to date. The harmonizatio n of accounting standards represented a major challenge to them and, given the relevance of the subject, the present study aimed to demonstrate the importance of the accounting professional in view of the harmonization of accounting standards - IFRS (International Financial Reporting Standards). In addition, we sought to present the benefits of harmonization of accounting standards for companies, to identify the main difficulties in adapting international accounting standards to Brazilian standards and, finally, to discuss Law 11.638 / 2007 and 11,941 / 2009 and its contributions to the process of harmonizing accounting standards. In order to achieve these objectives, information from the specialized literature regarding the topic addressed was sought as a t heoretical basis.