Análise do reconhecimento de receita das empresas de incorporação imobiliária em conforme com o padrão internacional

Abstract

This monographic research describes that accounting in the field of real estate development must follow the norms of tax legislation and corporate norms, but there are differences in the procedure of accounting/financial information between them. To demonstrate the accounting analysis of these companies following international standards (IFRS), a bibliographical and documentary research was carried out, with a qualitative and exploratory approach, in order to identify the accounting process of revenue recognition. During the study, a comparison was made between international and national accounting standards and the differences between them. The survey analyzed the financial statements of developers with independent audit reports to assess the degree of compliance and reliability of their accounting representations with international standards. In summary, the research showed the importance of following accounting standards in the standard to meet legal and corporate requirements and demonstrated how accounting can differ between accounting standards and tax compliance.