A construção de padrões internacionais por agentes privados e a modificação de legislação nacional: alteração do padrão de contabilidade para empresários no Brasil.

Abstract

Globalisation induces internalization of normative systems and national a and national judicial behavior and the nationalization of law and international procedures. A case that may demonstrate the movement described above is the incorporation of accounting standards for companies to the Brazilian legal system. Brazil adopted the International Accounting Standards , more commonly known as International Financial Reporting Standards ( IFRS) since 2008 , with the enactment of Law No. 11,638 , of December 28, 2007. The main change introduced by convergence with international standards refers to changes in Brazilian accounting practices, which it becomes much more based on interpretation of the pronouncements of the Accounting Pronouncements Committee (CPC) than the application of national rules , as in the recent past.