The Committee

The Committee of Countable Uprisings was created with the function to study, to prepare and to emit uprisings technician, orientaes and interpretations. This Committee goes to center e> to uniformizar the production of countable procedures, in order to establish, in average stated period, an only set of norms for application in Brazil, adjusted to the international standards. According to vice-coordinator of the International Relations of the CPC, Irineu de Mula ' ' Many entities in the country have to be able to edit countable norms, as the Federal Prescription, the Central banking and the regulating agencies of diverse areas. But from the creation of the CPC alone it will have this poder' '. The Committee will go to review the accounting norms in accordance with Brazilian the international rules and to evaluate which already they are in accordance with these standards. The work will have as base of recent study of the Ibracon and the CFC on the differences between the practical Brazilians and the international ones.

For the execution of this work, the committee is structuralized in four coordenadorias: – operations: it will take care of of the viabilizao of the physical and operational structure; – institucional relations: responsible for the relationship with the regulating entities and agencies of the government; – international relations: it will go to represent the committee and it will follow the subjects argued for the international entities; – techniques: it will go to deal with the elaboration process of the uprisings to be emitted. The update of these norms will allow that Brazil if lines up the international norms, in way that the new agency will function in the molds of the American Financial Accounting Standards Board (FASB). The CPC appeared in function of the necessities of: – international convergence of the countable norms (reduction of costs of elaboration of countable reports, reduction of risks and costs in the analyses and decisions, reduction of capital cost); – centralization in the emission of norms of this nature; – representation and democratic process in the production of the information (producing of the countable information, auditor, user, government).

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