Uma abordagem sobre a harmonização entre a Contabilidade brasileira e a internacional: o caso da parada programada

Abstract

Accounting in Brazil is going through a period of reflection concerning the process of harmonization of Brazilian accounting standards to the International Accounting Standards Board " IASB. In this context, various aspects related to the accounting records of transactions will be reviewed and may be changed, as has alrea dy occurred in previous situations, among them the record of spending with "programmed stoppages." The "programmed stoppage" is characterized by temporary shutdown of operations of an asset or group of assets with the purpose of carrying out relevant maintenance at regular intervals over economic life. The Brazilian standardization regarding transaction records was based on guidelines from the international standards for the recognition of expenses with programmed stoppages. The purpose of this study is to analyze this change in accounting practice by observing the Accounting Theory practiced in Brazil, based on the widespread standards and literature identified and supplemented by the example of the company Petroleo Brasileiro S.A. In this study, it was found that there was no subversion of concepts related to this accounting practice with respect to the Assets, Liabilities and the Result, but that the adequacy of a foreign view concerning a particular guideline, accepted in Brazil.