Análise do processo de aderência do CPC PME para profissionais contábeis do sudoeste do Paraná

Abstract

It is known that the changes introduced by Law 11,638/2007 represent a milestone in the history of Brazilian accounting, with greater emphasis on the convergence to the International Accounting Norms. Brazil and more than 120 (one hundred twenty) other countries are in process of converging their accounting standards to IFRS. In this regard, this research aims to analyse the process of compliance with CPC PME by accounting professionals from the southwest of Paraná, where it is sought to identify their degree of difficulties and level of knowledge about the changes. For that reason, an online questionnaire was developed to characterize the participants, the organization and the survey, in which respondents must report the method of accounting for certain items changed in accounting for CPC PME. The sample consists of accounting professionals in the southwest region of Paraná with emails registered in union located in Pato Branco - PR. As a conclusion of this work, it is observed that the greatest difficulties regarding changes in the method of accounting are: (i) inventory evaluation; (ii) changes in accounting criteria; (iii) lack of qualified professionals; (iv) increase of operational work; (v) changes in the division of groups of Assets, Liabilities and Stockholders’ Equity Balance Sheet; (vi) depreciation of Fixed Assets; (vii) investment in subsidiary and associated.