The uprisings of the CPC will serve of subsidies for the establishment of norms on the part of the regulating agencies. A study carried through for the CFC, in partnership with the Ibracon, it listed the main differences between practical the countable main domestic and the practical ones in the exterior. The differences include forms of accounting of financial leasing (international norm: purchase and sales; Brazil: lease); income tax; intangible assets (international norm: they can be reevaluated; Brazil: I did not allow the reevaluation); prescription (international norm: the sales are recognized when risks and benefits pass to the purchaser; Brazil: the prescription is recognized in the act of the emission of the forma bill of sale). The main characteristics of the Committee are: – he is total independent of the represented entities, deliberating for 2/3 of its members; – the Federal Advice of Accounting supplies the necessary structure; – other entities will be able to come to be invited future to join the six organizations that already compose the Committee; – the members of CPC, two for entity, in the majority counting, do not gain remuneration. The discursses of standardization of the norms will not be limited only to the accounting of the great companies.
They could be adopted, when appropriate and applicable, for averages, small microcompanies (PMEs). According to Advisory chairman of the board of the IASB, the Nelson Brazilian Oak, with the harmonization the stock markets of the world will leave to reconcile refined profits in accordance with distinct norms. The unification between the main ones has interested the great international corporations, that all year spend hundreds of thousand of dollar to publish its countable reports in accordance with the standards to take care of the requirements of the law of each country where they are. Up to 2010 the norms already go to be international, say Oak.