ACCOUNTING CONTEMPORARY: the law on the associated 11.638/07 new ways to recast criteria in practice of accounting

Abstract

The study in question is to demonstrate fundamental aspects of the renewal of criteria and practices proposed by the Law 11.638/07, which conceives a new prism of action of the professional accounting and other administrators, to ratify the lack of a business field austere recast in certain devices of Law 6.404/76, which will consolidate the adaptability of the national market for international standards of accounting. Thus, it is characterized the assimilation of paramount importance that innovation in the core business, whose mission is institutional, gradually, increasing about a standardization of rules and methods and reassess criteria usually perpetrated in its organizational culture, acting in order to provide better and more productive assimilation of this new phase that advances as the Brazilian economy.