O impacto das alterações das práticas contábeis nos indicadores econômico-financeiros de uma empresa do Vale do Rio dos Sinos

Abstract

The analysis of financial statements for a company is being increasingly indispensable for shareholders and essential for the generation of information about organizational performance, assisting in decision-making and analysis of economic and financial situation. However this information began to not fully attend to what is proposed, it began to differentiate itself by virtue of accounting standards inherent in each Country or group of countries. The convergence of accounting standards, which in some companies started in 2008, brought the harmonization of financial statements and a reality for the analysis of economic and financial indicators. The objective of this work is to analyze the financial and economic indicators from the perspective of different accounting standards, the Brazilian Law No. 6.404/76 (BR GAAP) and international standards (IFRS). Therefore, we carried out a quantitative research, as analyzed financial indicators of the financial statements of a company characteristic LTDA (Limited) located in São Leopoldo, RS, based on the financial statements provided by the company studied. It was found in this study that the factors that contributed to the discrepancy between these indices are related to ledger accounts: accounts receivable, inventories, fixed assets, intangible assets and suppliers.