Abordagem sobre a abrangência das IFRS: a viabilidade da adoção do CPC 25 nas demonstrações contábeis das micro e pequenas empresas

Abstract

The adoption of international standards in Brazil constituted a milestone regarding the accounting treatment of provisions and contingencies through the adoption of IAS 37, and the innovation brought by this regulation triggered numerous contributions in the analysis of the company's equity and financial situation. This article seeks to present the importance of recording provisions, contingent assets and contingent liabilities in the financial statements, evidencing the help of accounting information in the organizational management of small and medium-sized companies. In this context, it addresses the historical aspect of the convergence of Brazilian standards, a factor that precedes the emergence of CPC 25, in addition, it presents the accounting treatment and the mandatory requirements of the contexts of this technical pronouncement. Small and medium-sized companies, as well as others, aim to obtain profit, with this, accounting becomes a tool that contributes to the records of movements and possible exits and entries of resources, with the purpose of protecting the heritage. The methodology of this work is based on a bibliographic research since it focused on the compilation of books, scientific articles, laws and websites, in this way, the study demonstrates that users need accounting information for decision making, because , the financial statements promote transparency and contribute to business management, promoting positive results, market growth, defining objectives, preventing damage to property and awakening the interests of new audiences.

Keywords: Contingents. Accounting information. provisions.