Título:	Influência da Teoria da Contabilidade na estrutura conceitual do IASB : uma análise histórica, comparativa e interpretativa
Autor(es):	Silva, Josimar Pires da
Orientador(es):	Niyama, Jorge Katsumi
Assunto:	Teoria da Contabilidade Relatórios financeiros International Accounting Standards Board
Data de publicação:	6-Jun-2019
Data de defesa:	27-Nov-2018
Referência:	SILVA, Josimar Pires da. Influência da Teoria da Contabilidade na estrutura conceitual do IASB: uma análise histórica, comparativa e interpretativa. 2018. xi, 186 f., il. Tese (Doutorado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2018.
Abstract:	This study aims to analyze the influence of Accounting Theory, considering the productions of leading United States researchers from the normative period, in the Conceptual Framework for Financial Reporting issued by the International Accounting Standards Board. In other words, to analyze the definitions (and their context) evidenced in the Conceptual Framework for Financial Reporting issued by the International Accounting Standards Board, highlighting its origin in Accounting Theory — productions of normative and positive period thinkers – and its evolution over time and evidence the influence of Accounting Theory in the Conceptual Framework for Financial Reporting. As for the typology, this research is characterized as historical (bibliographic and interpretative) with a qualitative approach. The principal primary works produced by leading United States Accounting Theory researchers, either separately or in conjunction with class entities (American Accounting Association and American Institute of Certified Public Accountants), and relevant works produced under the tutelage of such entities, which represent the idea of some of these researchers (eg A Statement of Basic Accounting Theory). Based on these works, it was sought to understand how the objective of general purpose financial reporting, the qualitative characteristics, the elements of financial statements, the bases of measurement and the recognition criteria evolved over time, and how they influenced (or not) in the Conceptual Framework. With regard to the objective of general purpose financial reporting, the first Conceptual Framework (1989) had a greater influence on British Accounting Theory than on the United States. In turn, Conceptual Framework (2010) and Conceptual Framework (2018) followed the United States approach, emphasizing decision usefulness, and highlighting investors and creditors as the main users to the detriment of the others. The qualitative characteristics, in turn, had their genesis in A Statement of Basic Accounting Theory and in relation to Accounting Theory, there are no substantial differences between what was initially proposed and what is the relevance in the Conceptual Framework (2018), except as regards hierarchization — making relevance and faithful representation key qualitative characteristics and comparability, verifiability, timeliness and understandability, enhancing qualitative characteristics — and natural evolution influenced by the environment in which accounting is embedded. As for the elements of the financial statements, environmental factors such as the intensification of markets, the growth of investments in securities and the financing of companies through the securities market, among others, meant that the definitions of the elements initially proposed by Accounting Theory did not support the elaboration of useful financial reports to users. As a result, accounting has provided a response to the evolution, through the regulators, especially the IASB, with the establishment of standards and the creation of the Conceptual Framework — containing the elements of the financial statements — to support the elaboration, modification, application and interpretation of standards. Regarding recognition and measurement, it is possible to emphasize that the evidence does not support the influence of Accounting Theory on the criteria of recognition and, in general, Accounting Theory considered historical cost as the main basis of measurement, although for some other bases were considered important. However, the socioeconomic and political context delayed the development of measurement bases at market value. In general terms, it is possible to infer that Conceptual Framework follows closely the Theory of Accounting, especially the productions of the researchers in United States and United Kingdon Accounting Theory, possibly due to the influence of the researchers in the creation of entities (American Accounting Association, American Institute of Certified Public Accountants, The Institute of Chartered Accountants in England and Wales e Financial Accounting Standards Board, among others) and of these in International Accounting Standards Board policies.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Tese (doutorado)—Universidade de Brasília, Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas, Departamento de Ciências Contábeis e Atuariais, Programa de Pós-Graduação em Ciências Contábeis, 2018.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
Agência financiadora:	Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES).
Aparece nas coleções:	Teses, dissertações e produtos pós-doutorado

Os itens no repositório estão protegidos por copyright, com todos os direitos reservados, salvo quando é indicado o contrário.