O estudo pretende desenvolver uma análise evolutiva da Teoria da Contabilidade, no que tange ao objetivo e às características qualitativas da informação contábil, por meio de análise comparativa entre os documentos SATTA e Estrutura Conceitual do IASB. A metodologia utilizada foi a pesquisa descritiva e documental, posto que o estudo baseou-se na análise específica dos documentos Statement on Accounting Theory and Theory Acceptance (SATTA) e Conceptual Framework for Financial Reporting, em fase de conclusão pelo International Accounting Standards Board (IASB). Diante do normativo mais recente sobre o entendimento do IASB sobre a Estrutura Conceitual, por meio do Basis for Conclusions on the Exposure Draft Conceptual Framework for Financial Reporting - ED/2015/3, este estudo dará destaque ao capítulo 2, que trata das características qualitativas da informação financeira útil. Conclui-se que o SATTA apresentou conceitos teóricos consolidados em 1977, que foram legitimados e mantidos nas atuais Normas Internacionais de Contabilidade.
This study intends to develop an evolutionary analysis of the Accounting Theory, regarding the objective and the qualitative characteristics of accounting information, through a comparative analysis between the documents: SATTA and IASB Conceptual Framework. The methodology used was the descriptive and documentary research, since the study was based on the specific analysis of the documents: Statement on Accounting Theory and Theory Acceptance - SATTA and the Conceptual Framework for Financial Reporting in phase of conclusion by the International Accounting Standards Board - IASB. In the light of the most recent normative on the IASB’s understanding of the its Conceptual Framework, through the Basis for Conclusions on the Draft Conceptual Framework for Financial Reporting - ED / 2015/3, this study will highlight Chapter 2, which deals with the Qualitative Characteristics of Financial Information. This analysis concluded that SATTA presented theoretical concepts consolidated in 1977 that were legitimized and maintained in the current International Accounting Standards.
