Influência da teoria da contabilidade no objetivo do relatório financeiro de finalidade geral
DOI:
https://doi.org/10.5007/2175-8069.2022.e79548Palavras-chave:
Adiposidade, Antropometria, Composição corporal, Escolares, Índice de massa corporal.Resumo
Este estudo analisa a influência da teoria da contabilidade no objetivo do relatório financeiro de finalidade geral. Uma pesquisa histórica foi realizada a partir das obras primárias produzidas pelos principais pesquisadores de teoria da contabilidade dos Estados Unidos da América (EUA) e do Reino Unido (RU). No tocante ao objetivo, a estrutura conceitual de 1989 recebeu maior influência da teoria da contabilidade do Reino Unido. Por sua vez, as estruturas conceituais de 2010 e de 2018 seguiram a abordagem dos EUA, destacando os investidores e credores como principais usuários em detrimento dos demais. Em linhas gerais, é possível inferir que a estrutura conceitual segue de perto a teoria da contabilidade, sobretudo as produções dos pesquisadores em teoria da contabilidade dos EUA e do Reino Unido, possivelmente em virtude da influência dos pesquisadores na criação das entidades, como AAA, AICPA e ICAEW, e destas nas políticas do IASB.
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