Analysis of the perception of accounting students about the expression of uncertainty presents in the statements issued by the brazilian accounting pronouncements committee
DOI:
https://doi.org/10.11606/rco.v6i14.45401Keywords:
CPC, Expressions of Uncertainty, Financial Instruments.Abstract
This study proposes to analyze the perceptions of accounting students about the interpretation of uncertainty expressions presents in the Financial Instruments Statements. The choice of such Statements happened as a result of transactions with financial instruments are complex and have become a controversial issue because of the large impact that is estimated to cause the results of the entities. A sample of 104 questionnaires was analyzed according to the criterion variables and by means of statistical tests, and the main results showed statistically significant differences in interpretation of the terms analyzed, which is in line with results of previous studies. It was concluded that different interpretations of the same expression can lead to different decision of how to account the same event, thus influencing, the decision making of users of the standards and therefore comparability of financial statements.Downloads
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