Aplicabilidade do balanço especial de abertura nas EPPs e MEs : um estudo da implantação das NBCs TG 1001 e 1002 em Cuiabá – MT

Abstract

This study sought to research the application and initial adoption of NBCs TG 1001 and 1002. The general objective is to diagnose how accounting professionals from micro and small firms are preparing to apply the standards. The specific objectives are to identify what changes for micro and small companies with the new standards, to present the necessary elements and criteria used to prepare the fresh start financial statements, and to find out whether accounting professionals are aware of the new standards. The research methodology used was a bibliographic review and data survey by means of an electronic questionnaire, directed to accounting professionals in the city of Cuiabá - Mato Grosso. The results indicate that most respondents are aware of the norms and they also possess skills to prepare the special opening balance sheet upon initial adoption. However, only a small portion has begun to apply it and they use the internet, reading the norms and the ITG 1000 as their main means of preparation. The study presents contributions by addressing a recent theme that has been little studied, opening the range for new research.