Countable Uprisings
Carrying, the present study it presents the international norms, the changes of the Patrimonial Rocking. In the practical case, agreement with the IFRS will be presented the Patrimonial Rocking that brings nomenclatruas of the translated accounts and the converted values, demonstrating a type of presentation of the Rocking. 2 International Accounting In the global context does not have an accurate date to define the beginning of the international accounting, therefore each country would have its sets of norms and laws. Niyama (2007, apud MELO, P. 20) appraises international accounting with being of the following forms: 1. the branch of the accounting that studies practical countable adopted in other countries; 2. the branch of the accounting that studies countable standards edited by regulating organisms and international normatizadores; 3.
the study of the recognition criteria, mensurao and evidenciao, adopted internationally; 4. the field of performance of the accounting, that analyzes the objectives of convergence of countable norms in world-wide level; 5. the comparative study of the principles, norms and standards of accounting, in national and international terms; 6. the knowledge area that studies the different types of ' ' financial reporting' ' the causes of these international differences. Considering the conceptualization of Niyama, it can be analyzed that the practised accounting to take care of users of diverse places of the world, front to this globalizada economy, presented the necessity to adopt a language standard, to prevent diverse demonstrations to the real situation. It was with sights in this environment that Brazil started to adhere to the international norms, then after creation of the Committee of Countable Uprisings (2005) and of the norms translated for it, of the Managing Committee of the Convergence in Brazil (2007) and of the publication of Law 11,638 in 2007, that it make reference to reference the International Financial Reporting Standards (IFRS) already adopts 100 countries for more than.
