A ESTRUTURA CONCEITUAL DA CONTABILIDADE E A PRÁTICA DO PROCESSO DE ESCRITURAÇÃO: AMBEV S.A.

Abstract

In this Integrated project, we will address the analysis of the Conceptual Structure of Accounting, diving into CPC 00, and at the same time performing an analysis of the practice of the bookkeeping process of administrative facts. The company chosen for this project is Ambev. In the discipline of accounting theory, we will see how CPC 00 is considered and its conceptual structure of accounting, which aims to help the development of international standards (IFRS), as well as to understand and interpret CPCs. Accounting theory has among its main objectives to structure knowledge about accounting.