Práticas contábeis: harmonização e convergência em oito países do continente americano e IASB

Abstract

In this text, an accounting comparison is made of eight countries on the American continent (United States, Brazil, Canada, Mexico, Argentina, Chile, Colombia and Venezuela) and Iasb - Council of International Accounting Standards. These eight countries were selected because they represent important American nations. Criteria such as economic status, demographic numbers and others justify selection. For example these nations are the eight largest GNP (Gross National Product) in the American continent. The Comparison involves the following points: set of financial statements, inventory valuation, equity method, leasing, research and development expenses, revaluation, goodwill - business combination, consolidation and degree of disclosure. These accounting subjects were selected because it is common to find them in international accounting books. This suggests that these accounting matters are relevant to describing a country's accounting system. The study has two purposes: to analyze the degree of accounting harmonization between the eight countries of the American continent and the degree of accounting convergence between the eight countries of the American continent and Iasb. The comparison allows the study to verify that there is no accounting harmonization between the eight countries and that there is no total convergence with the Iasb. Disharmonization exists mainly in the following items: inventory valuation, research and development expenses, revaluation, goodwill - business combination, degree of disclosure. Only Venezuela has an adequate level of accounting convergence with the Iasb.