Processo de conversão de demonstrações contábeis em moeda estrangeira : uma análise crítica da norma SFAS nº 52

Abstract

The accounting statements have for purpose to show the situation economical, patrimonial and financial of a company that the report for your users and your head office, even when these are located in different countries from the country of the company that published such statements. The world concern of the moment, due to the process of globalization of the economical markets, is the harmonization of the accounting norms in the world and, for that, several international accounting organisms have been working arduous and seriously, in the attempt of minimizing the differences in existent accounting norms among the countries. Like this, one of the main objectives of this work is to analyze, in a critical way, the effects of the application of the conversion methodology in foreign currency of the accounting statements of multinational companies installed in Brazil and that report information according to SFAS no. 52, of FASB. Before the exposed, we based the work in four great subjects: 1. The globalization of the economical markets and your influence in the process of international harmonization of the Accounting; 2. Analysis prospective on accounting norms of conversion of accounting statements; 3. Applied methodology for FASB in the process of conversion of accounting statements in foreign currency; 4. Analysis of the effects of the application of SFAS no. 52 in economical environment of high and low inflation.