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As práticas contábeis relativas à mensuração e evidenciação dos estoques em empresas industriais do mercosul e comunidade andina estão convergentes com a norma do IASB?

2013; UNIVERSIDADE FEDERAL DE SANTA CATARINA; Volume: 10; Issue: 21 Linguagem: Inglês

10.5007/2175-8069.2013v10n21p51

2175-8069

João Luis Peruchena Thomaz, Clóvis Antônio Kronbauer, Bianca Bigolin Liszbinski,

Business and Management Studies

This study sought to analyze the convergence in accounting practices as regards the treatment of stock in MERCOSUL and in Andean Community. A sample that included 30 industrial companies was investigated. These companies were selected according to their accessibility and intentionality. Data obtained in the sites of market commission in each country were summarized in tables describing measurement and disclosure of stock. It was observed that practices are still much heterogenic, for in some countries convergence is almost equal to IAS 2 and, in other countries that still seems to be distant. It was also observed that the adoption of the international guidelines related to stock does not indicate convergence in the practice of these companies, showing that there is still much to be done so that accounting practices related to stock are in complete harmony with the studied regions.