Percepção dos profissionais da contabilidade em relação ao CPC 47 – Receita de Contrato com Clientes
This study aims to investigate the perception of accounting professionals in relation to the concepts covered in Technical Pronouncement CPC 47 - Revenue from contracts with customers. Entered into force since 1 January 2018, replaced and repealed the ICPC 11 - Receive in transfer of assets of clien...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/41296 |
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| Resumo: | This study aims to investigate the perception of accounting professionals in relation to the concepts covered in Technical Pronouncement CPC 47 - Revenue from contracts with customers. Entered into force since 1 January 2018, replaced and repealed the ICPC 11 - Receive in transfer of assets of clients, ICPC 02 - Construction Contract of Real Estate, CPC 17 - Construction Contracts and CPC 30 - Revenue. With the introduction of this pronouncement, it seeks to know of the accountants if they know the concepts brought by this new standard. The research was limited to a sample of 35 accountants acting in private area. The data were obtained through a questionnaire applied during the day 28 September to 22 October 2018. It is possible to check the need to train these professionals, because, of the total number of respondents, only two answered the questionnaire properly. In addition to issues related to CPC 47, the questionnaire is also present questions about the CPC 30. It analyzes the behavior of the scores of the two standards, and make a comparison. It can be observed that even the accountants stating that they know the CPC 30, only one hit all the issues relating to the previous rule of revenue. Thus, the research is due to the difficulties in the face of knowledge of the Pronouncements 47 and 30. |
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