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Authors
Advisor(s)
Abstract(s)
Esta comunicação tem como fi to proporcionar uma visão geral da literatura
produzida até ao momento acerca da Contabilidade Criativa e do Sistema de
Normalização Contabilístico (SNC). A Contabilidade Criativa aproveita-se da assimetria
da informação ou da utilização de normas contabilísticas aceites (em vigor)
de uma forma fl exível e possível de manobrar visto que nelas existem omissões
e/ou diferentes possibilidades de interpretação, o que leva a práticas diferentes
daquelas que era suposto vigorar (diferença entre o espírito da lei e à letra da lei).
O SNC baseia-se nas Normas Internacionais de Contabilidade adoptadas na União
Europeia (IFRS-UE), tendo como componentes normativas nucleares as Normas
de Contabilidade e Relato Financeiro (NCRF) e a Norma de Contabilidade e Relato
Financeiro – Pequenas Entidades (NCRF – PE). É um normativo diferente do actual
pelo que a transição requer certo cuidado e tempo adequado.
Será que a rotura com o normativo anterior e tendo em conta as exigências
que agora se colocam tanto no processo quanto nos conhecimentos técnicos irão
obstaculizar à produção da Contabilidade Criativa? É a questão que se coloca a
qual pretendemos dar resposta.
The goal of this communication is to provide a general look of the literature produced until this moment concerning the Creative Accounting and the Accounting Normalization System (ANS). The Creative Accounting takes the advantage of the asymmetry of information or the use of the accounting norms accepted (in vigour) in a fl exible and possible way to work with, since there are still some omissions in those and/or there are different possibilities of it’s interpretation, which leads us to different practices then the ones of that was presumption to invigorate (difference between the law’s spirit and applying the law literally). The ANS is based on the International Norms of Accounting adopted by the European Union (IFRS-UE), having has it’s core guidelines the Norms of Accounting and Financial Report (NAFR) and the Norms of Accounting and Financial Report – Small Entities (NAFR - SE). This is a different normative then the one in current use and for what the transition requires certain care and adequate time. Will it be that the rupture of the prior normative, and taking in consideration the requirements demanded by the process and the technician knowledge, will be an obstacle to the production of Creative Accounting? This is the question in focus and the one we intend answer.
The goal of this communication is to provide a general look of the literature produced until this moment concerning the Creative Accounting and the Accounting Normalization System (ANS). The Creative Accounting takes the advantage of the asymmetry of information or the use of the accounting norms accepted (in vigour) in a fl exible and possible way to work with, since there are still some omissions in those and/or there are different possibilities of it’s interpretation, which leads us to different practices then the ones of that was presumption to invigorate (difference between the law’s spirit and applying the law literally). The ANS is based on the International Norms of Accounting adopted by the European Union (IFRS-UE), having has it’s core guidelines the Norms of Accounting and Financial Report (NAFR) and the Norms of Accounting and Financial Report – Small Entities (NAFR - SE). This is a different normative then the one in current use and for what the transition requires certain care and adequate time. Will it be that the rupture of the prior normative, and taking in consideration the requirements demanded by the process and the technician knowledge, will be an obstacle to the production of Creative Accounting? This is the question in focus and the one we intend answer.
Description
Jornadas de Contabilidade e Fiscalidade
promovidas pelo Instituto Superior de Contabilidade e Administração
do Porto, em Abril de 2009
Keywords
Contabilidade criativa Sistemas de normalização contabilística Normas de contabilidade Creative accounting Accounting Normalization system Small entities
Citation
Publisher
Vida Económica