ESTUDO DAS NORMAS E PR??TICAS CONT??BEIS ADOTADOS PELAS EMPRESAS INDUSTRIAIS DO MERCOSUL E COMUNIDADE ANDINA: CONVERG??NCIA REFERENTE A MENSURA????O E EVIDENCIA????O DAS PROPRIEDADES PARA INVESTIMENTO

摘要

RESUMO O estudo objetivou analisar a converg?ancia das pr??ticas cont??beis no tratamento das propriedades para investimentos no Mercosul e na Comunidade Andina. Analisou-se uma amostra de trinta empresas industriais, selecionadas por intencionalidade e acessibilidade. Os dados obtidos nos s?-tios das comiss?μes de mercados de valores em cada pa?-s foram sumarizados em quadros escrevendo se a mensura?§?￡o e evidencia?§?￡o do ativo. Constataram-se pr??ticas ainda muito heterog?aneas, pois em alguns pa?-ses a?? converg?ancia ?? quase total ?? IAS 40 e, em outros, isso parece distante. Observou-se ainda, que a ado?§?￡o da norma internacional relacionada ??s propriedades para investimentos n?￡o significa a converg?ancia na pr??tica, havendo ainda um caminho a percorrer para que as pr??ticas cont??beis relativas ??s propriedades para investimentos estejam completamente harmonizadas nas regi?μes estudadas. Palavras-chave: Propriedades para Investimento. Harmoniza?§?￡o Cont??bil. Converg?ancia cont??bil. MERCOSUL. Comunidade Andina.?? ABSTRACT The aim of this study is to investigate the level of convergence with international accounting standards regarding the accounting treatment of the investment property companies in the countries of MERCOSUR and the Andean Community. We analyzed the measurement and disclosure of the items comprising the Assets in a sample of thirty companies manufacturing these two blocs. The sample was selected by criteria of intentionality and accessibility, and the data obtained from the electronic pages of the national bodies responsible for controlling and supervising capital markets in each country. The data collected were subjected to descriptive analysis to elaborate frames summaries relating to measurement and disclosure of these assets. In general, it was found that in the year 2012, the practices adopted are converging with IAS 40 recommends that, in different countries. Noting almost total convergence to international standards issued by the IASB; Bolivia, following local regulations in force issued by CAUB, in case of lack of speech, is used to IASB standards, to Chile, is scheduled for regulatory convergence year 2013 and Colombia in 2015. Finally, it is clear that there is still a way to go, so that the countries of the Andean Community, the accounting for the investment property are fully harmonized, converging to internationally accepted accounting standards. Keywords: Investment PropertY. Investments in Subsidiaries and Affiliates. accounting convergence