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Abstract(s)
A globalização dos mercados combinada com a abertura das fronteiras dentro da União
Europeia e com a diversidade de sistemas contabilísticos acentuou a necessidade de
criar um único sistema contabilístico que fosse aceite internacionalmente e que
facilitasse o acesso aos mercados de capitais internacionais. Este sistema seria
posteriormente implementado pelos países da União Europeia tendo esse processo
assumido o nome de harmonização contabilística.
O propósito deste trabalho é o estudo do processo de harmonização contabilística
passando pelas suas origens, pelas suas metas, pelos seus desafios e pela sua
importância.
Será também feita uma análise da forma como decorreu o processo em dois países
diferentes Portugal e Polónia, sendo posteriormente feita uma análise comparativa.
Para atingir estes objectivos foi efectuada uma análise descritiva dos normativos em
vigor. Foram ainda recolhidos dados secundários provenientes de alguns estudos
publicados.
Os resultados deste estudo permitem concluir pela importância vital da harmonização
contabilística para o desenvolvimento da economia global, mas mostram também que o
processo de harmonização ainda não esta concluído e que tem de evoluir e ganhar uma
maior flexibilidade que lhe permita uma melhor adaptação em relação às
especificidades de cada país. Em relação a Portugal e à Polónia as diferenças culturais e sociais decorrentes de percursos históricos completamente diferentes sobrepõem-se às diferenças contabilísticas, uma vez que o facto de ambos os países estarem em convergência para as normas internacionais de contabilidade leva a que os seus sistemas contabilísticos se aproximem entre si e que as diferenças não sejam significativas.
The marked globalization combined with the free borders within the European Union and the accounting systems’ diversity has strengthened the need for a unique accounting system that is internationally accepted and that will simplify smooth the progress of accessing foreign capital markets. Such system was implemented by the European Union’s Member States, the implementation of this system took the name of accounting harmonization and the tool used by this process became known as International Accounting Standards. The purpose of this work is the study of such process as the European Accounting Harmonization, considering its origins, objectives, challenges and its general relevance for the European economic growth. An analysis on how this process developed in two such different countries as Portugal and Poland will be made. In order to achieve this purpose a descriptive approach was chosen, this approach was based on secondary data available in official documents, books, articles and web pages. The results of this work show a vital significance and contribute of the accounting harmonization process for the development of the global economy. The results also show however that the accounting harmonization process is not yet concluded, that it must still develop itself and gain a bigger flexibility that will allow it to better adapt to each countries’ specifications. Concerning Portugal and Poland the cultural and social differences resultant from very different historic and politic backgrounds overcome the differences relating their accounting systems. Since both countries are implementing and converging to the International Accounting Standards their accounting systems are merging themselves with the international standard system therefore decreasing the differences between countries.
The marked globalization combined with the free borders within the European Union and the accounting systems’ diversity has strengthened the need for a unique accounting system that is internationally accepted and that will simplify smooth the progress of accessing foreign capital markets. Such system was implemented by the European Union’s Member States, the implementation of this system took the name of accounting harmonization and the tool used by this process became known as International Accounting Standards. The purpose of this work is the study of such process as the European Accounting Harmonization, considering its origins, objectives, challenges and its general relevance for the European economic growth. An analysis on how this process developed in two such different countries as Portugal and Poland will be made. In order to achieve this purpose a descriptive approach was chosen, this approach was based on secondary data available in official documents, books, articles and web pages. The results of this work show a vital significance and contribute of the accounting harmonization process for the development of the global economy. The results also show however that the accounting harmonization process is not yet concluded, that it must still develop itself and gain a bigger flexibility that will allow it to better adapt to each countries’ specifications. Concerning Portugal and Poland the cultural and social differences resultant from very different historic and politic backgrounds overcome the differences relating their accounting systems. Since both countries are implementing and converging to the International Accounting Standards their accounting systems are merging themselves with the international standard system therefore decreasing the differences between countries.
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Keywords
Harmonização contabilistica Contabilidade internacional - Normas