Reconhecimento de receitas de construtoras e incorporadoras : adaptações necessárias de seus registros aos requisitos da NBC TG 47

Abstract

In view of the growth of international relations, harmonization of accounting practices was necessary. As a result, regulatory and regulatory bodies began to issue international standards. In this sense, the present study sought to identify the necessary adaptations to meet the criteria of the NBC TG 47. The theoretical basis was presented the concepts, repealed norms, the current norm and published guidelines. The methodology of the research was evidenced in order to describe the methods and tools used to elaborate the research. Because the theme was new, so little explored, the method chosen was case study. The results show that the incorporated company / construction company did not make the adaptations necessary to meet the criteria of the current standard, however, it meets the criteria of OCPC 04.