Um estudo sobre o papel dos Conselhos Regionais de Contabilidade do Nordeste na disseminação da convergência das normas internacionais de contabilidade

Abstract

This research aims to check in which circumstances the program of continuing education in regional Accounting Council of the Northeast of Brazil is contributing to the adoption of convergence of international accounting standards. For this, it was approached in the theorical framework referential the implantation of International Financial Reporting Standards (IFRS) in the world, the convergence of international accounting standards in Brazil, the Federal Council of Accounting, the professional qualifying examination and continuing education program. The reason of this research is, therefore, to show if the regional Accounting Councils of the Northeast of Brazil are contributing to the implantation of the convergence of international accounting standards, through courses and lectures about the subject. In this research, it was used literature review and it was sent a letter of introduction of a project research for the Accounting Council of Northeast, in order to receive the grid of continuing education program from 2010 and 2013. Thus, the study sample are the representatives of the regional boards of accountancy in Northeast. And the results found for this research was that most of the Councils still shows more attention for the courses and lectures about tax accounting instead of for the dissemination to the convergence of international accounting standards.