IFRS PME a luz da teoria da mensuração

Abstract

In the current context, the Brazilian accounting goes through a moment of profound change, to make their converging accounting practices with international accounting standards, enabling companies competitive power and comparability at the national and international market. Small and medium-sized enterprises have a key role in the economy, especially in the area of employment and income, these companies are crucial for most developed and developing economies, it is a heterogeneous group, having different size, sector or location. Its activities in international markets are limited by a lot of obstacles, compared to large companies. In response to these concerns, the IABS International Accounting Standards Board in July 2009 approved the IFRS for SMEs. The study aims to demonstrate the relationship of IFRS SMEs with the theory of measurement. This is an eminently theoretical research, seeking to deepen knowledge and discussion, in order to improve their fundamentals, emphasizing a qualitative approach and exploratory approach, bibliographical and documentary. In the specific case of IFRS SMEs, are considered two measurement bases historical cost and fair value. The historical cost of assets is the amount of cash or cash equivalents paid cash or the fair value of the consideration to acquire the asset at the time of acquisition. For liabilities is the value of the cash proceeds or cash equivalents expected to be paid. Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in a transaction at arm's-length basis. The form of measurement for some items in a simplified way for this category of companies are more directed to rules and not to principles, which in essence may differ with attributes appropriate to measure an item as required by theory.