Nível de adoção do pronunciamento técnico PME pelos escritórios contábeis na elaboração das demonstrações contábeis das empresas do município de Itaporã/MS com enfoque na mensuração do ativo imobilizado e fatores que podem influenciar essa adoção

Abstract

The aim of this study is to analyze the level of adoption of the CPC - SMEs in preparing the financial statements of the municipality of Itaporã/MS with a focus on fixed assets and factors that may influence the adoption of the same. For the execution of this study used a questionnaire, which was applied to accountants responsible for accounting offices of the municipality of Itaporã/MS. The population analysis comprises 4 offices that have business customers, totaling 100% of the city offices that meet legal entity, the data were analyzed using descriptive statistics. The data shows that accountants have adopted the CPC SMEs in preparing the financial statements of only 30% of small and medium companies attended, also noting certain fragility in the knowledge full of the CPC concerned. Recalling that the method of evaluation and measurement of fixed assets can change the outcome of the financial statement of the organization, analyzing the results it was evident that the pattern of fixed measurement practiced by the majority of respondents are in accordance with the CPC SMEs, but the depreciation and demonstrations to be conducted in accordance with the CPC in question the answer differ much of the required standard. The main factors influencing the adoption of CPC SMEs are the academic training of accountants and the low level of demand for information professionals about the standard.