%0 Journal Article
%T AN ACCOUNTING REGULATION ANALYSIS THROUGH THE LENS OF MIGUEL REALE¡¯S TRIDIMENSIONAL THEORY OF LAW AN¨¢LISE DA REGULA  O DA CONTABILIDADE ¨¤ LUZ DA TEORIA TRIDIMENSIONAL DO DIREITO DE MIGUEL REALE
%A Ricardo Lopes Cardoso
%A Marcelo Adriano Silva
%A Poueri do Carmo M¨¢rio
%A S¨¦rgio de Iud¨ªcibus
%J Revista Universo Cont¨¢bil
%D 2010
%I Universidade Regional de Blumenau
%X One of the most relevant challenges that accounting community (regulators, academics, prepares e auditors of financial reports) faces nowadays is regarding the design of accounting standards, in order to provide a faithful representation of a company¡¯s economic and financial position to stakeholders. In this context, accounting regulation is crucial on professionals¡¯ skills improvement and on shaping accounting practices to meet the stakeholders expectations related to the quantity and the quality of the accounting information. This is the most relevant reason for the actual process of changes on the Brazilian Financial Reporting Standards. Those changes include: the creation of Comit¨º de Pronunciamentos Cont¨¢beis (CPC, the Brazilian Financial Accounting Standards Board), the edition of the Laws n 11.638/07 and 11.941/09, and of a set of accounting standards by the Comiss o de Valores Mobili¨¢rios (CVM, the Brazilian Securities & Exchange Commission). While an interdisciplinary theoretical proposition, this paper suggests that Miguel Reale¡¯s Tridimensional Theory of Law is helpful in understanding the financial accounting regulation process. According to Reale, the rule (law) is a consequence of the dialectic relationship among fact, value and rule, through the intervention of an entity with authority (power). Financial and economic fact (and events) that affect a company¡¯s performance are analyzed by an entity with authority (CPC for instance) based on the values shared by the society (e.g., comprehensiveness, relevance, confidence, comparability), and from there rules (accounting standards) are developed. Um dos grandes desafios da comunidade cont¨¢bil (reguladores, acad¨ºmicos, elaboradores e auditores das demonstra  es cont¨¢beis) diz respeito ¨¤ escolha de padr es cont¨¢beis capazes de definir a forma mais adequada para o reconhecimento, mensura  o e divulga  o das informa  es econ mico-financeiras ao p¨²blico externo. Nessa situa  o, a regula  o da contabilidade exerce importante papel na conduta t¨¦cnica de profissionais da ¨¢rea e no desenvolvimento de pr¨¢ticas que atendam os anseios dos usu¨¢rios no tocante ¨¤ quantidade e qualidade das informa  es cont¨¢beis. No que tange ao Brasil, esse ¨¦ o principal motivo das profundas altera  es pelas quais vem passando o conjunto regulat¨®rio da contabilidade societ¨¢ria. Tais altera  es envolvem: a cria  o do Comit¨º de Pronunciamentos Cont¨¢beis (CPC), a edi  o das Leis n 11.638/07 e 11.941/09 e a recente edi  o de uma s¨¦rie de delibera  es pela Comiss o de Valores Mobili¨¢rios (CVM). Este artigo se prop e, enquanto ens
%K Regula  o
%K Teoria Tridimensional
%K Fato
%K Norma
%K Valor
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