Banca de QUALIFICAÇÃO: ALINIE ROCHA MENDES

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : ALINIE ROCHA MENDES
DATE: 10/03/2025
TIME: 15:00
LOCAL: Plataforma Teams
TITLE:

CHANGES IN CONCEPTUAL FRAMEWORK: A Historical, Comparative and Interpretative Analysis

KEY WORDS:

Accounting Conceptual Frameworks; IFRS Standards; Accounting Convergence; Accounting Theory

PAGES: 39
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The research project proposes a historical, comparative and interpretative analysis of the conceptual framework (CS) of the International Accounting Standards Board (IASB) and the local standards of the United States (US GAAP), developed by the Financial Accounting Standards Board (FASB) and their application in different jurisdictions. The thesis to be defended proposes that changes in accounting conceptual frameworks significantly impact global accounting convergence and the quality of financial information. The specific objectives include: i. To analyze the historical evolution of the International Accounting Standards Committee (IASC) until its restructuring as the International Accounting Standards Board (IASB); ii. To conduct a documentary analysis to map the main changes in the IASB’s CSs (1984, 2010 and 2018); iii. Conduct, from the perspective of Accounting Theory, a comparative analysis between the 2018 IASB EC and the United States conceptual framework - US GAAP (FASB, 2010). iv. Conduct a bibliometric review of the literature to identify relevant studies on the accounting conceptual frameworks implemented by the IASB and FASB, highlighting their adoptions, adaptations and implementation challenges in different jurisdictions; v. Analyze the public hearings held in the jurisdictions of the European Union, Brazil, Canada, Australia and Great Britain related to the adoption or adaptation of the IASB Conceptual Framework, highlighting the main arguments and challenges faced during the implementation process; vi. Analyze and compare with the IASB's original EC, the ECs adopted by jurisdictions such as the European Union, Canada, Australia, Brazil and Great Britain, highlighting the differences, possible conflicts and aspects adjusted to meet local contexts; emphasizing similarities and differences in the objectives, qualitative characteristics and elements of the financial statements, with a specific focus on measurement criteria and approaches; and vii. Conduct a documentary analysis to map the main changes in the IASB ECs adopted by the jurisdictions under analysis, emphasizing similarities and differences in the objectives, qualitative characteristics and elements of the financial statements, with a specific focus on measurement criteria and approaches. These objectives propose an analysis of how these dimensions are aligned in the local adaptations of international standards, aiming to promote global accounting convergence. The execution schedule includes steps from the preparation of the project to the defense of the thesis, with the defense scheduled for January 2027 and delivery of the final version in March 2027. The study seeks to contribute to the understanding of the differences in accounting standards and their implications for international accounting convergence.

COMMITTEE MEMBERS:
Externo à Instituição - GILBERTO JOSÉ DE MIRANDA - UFU
Interno - 1450485 - JOMAR MIRANDA RODRIGUES
Presidente - 2122897 - JORGE KATSUMI NIYAMA
Externo à Instituição - JOSIMAR PIRES DA SILVA - UFRN
Interno - 1363469 - PAULO ROBERTO BARBOSA LUSTOSA