Estrutura conceitual para elaboração e divulgação de relatório contábil-financeiro - CPC 00 (R1): um estudo sobre o nível de conhecimento dos contadores

Abstract

The purpose of the conceptual framework for the preparation and disclosure of accounting and financial reporting is to establish the concepts that underlie the preparation and presentation of financial statements for external users and, therefore, its essential knowledge for the application of accounting standards. This study aimed to assess the level of knowledge of the accountant on the Standard Basic Concept: Framework for the Preparation and Disclosure of Accounting and Financial Reporting - CPC 00 (R1). To achieve this, the data collection methodology was the questionnaire, containing questions to identify the profile of the respondents and to check the counters knowledge level, questions were prepared on subjects covered in the basic conceptual pronouncement, being held A descriptive analysis of the data. The sample of this study consisted of 60 meters, where 73.4% of those working in accounting firms, 56.7% only have a degree in accounting, 38.3% sensu post-graduation and 5% strictu sensu graduate. According to the results, 81.7% of accountants sample agree with the convergence of Brazil to the International Accounting Standards, but only 33.3% stated they had fully read the CPC 00 (R1). It also notes that for 66.7% of respondents, Resolution No. 750/93 the most important theoretical basis for accounting. The results showed that accountants have little knowledge of the Standard Basic Concept (CPC 00). Because the sample is not probabilistic, the results of this study can not be generalized to all counters.