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Previous issue date: 2002-02-18 === The accounting statements have for purpose to show the situation economical, patrimonial and financial of a company that the report for your users and your head office, even when these are located in different countries from the country of the company that published such statements. The world concern of the moment, due to the process of globalization of the economical markets, is the harmonization of the accounting norms in the world and, for that, several international accounting organisms have been working arduous and seriously, in the attempt of minimizing the differences in existent accounting norms among the countries. Like this, one of the main objectives of this work is to analyze, in a critical way, the effects of the application of the conversion methodology in foreign currency of the accounting statements of multinational companies installed in Brazil and that report information according to SFAS no. 52, of FASB. Before the exposed, we based the work in four great subjects: 1. The globalization of the economical markets and your influence in the process of international harmonization of the Accounting; 2. Analysis prospective on accounting norms of conversion of accounting statements; 3. Applied methodology for FASB in the process of conversion of accounting statements in foreign currency; 4. Analysis of the effects of the application of SFAS no. 52 in economical environment of high and low inflation. === As demonstra????es cont??beis t??m por finalidade mostrar a situa????o econ??mica, patrimonial e financeira de uma companhia que as reporta para seus usu??rios e sua matriz, mesmo quando estes estejam localizados em pa??ses diferentes do pa??s da companhia que divulgou tais demonstra????es. A preocupa????o mundial do momento, decorrente do processo de globaliza????o dos mercados econ??micos, ?? a harmoniza????o das normas cont??beis no mundo e, para isso, diversos organismos cont??beis internacionais t??m trabalhado ??rdua e seriamente, na tentativa de minimizar as diferen??as em normas cont??beis existentes entre os pa??ses. Assim, um dos principais objetivos deste trabalho ?? analisar, de forma cr??tica, os efeitos da aplica????o da metodologia de convers??o em moeda estrangeira das demonstra????es cont??beis de companhias multinacionais instaladas no Brasil e que reportam informa????es conforme o SFAS N?? 52, do FASB. Diante do exposto, fundamentamos o trabalho em quatro grandes assuntos: 1. A globaliza????o dos mercados econ??micos e sua influ??ncia no processo de harmoniza????o internacional da Contabilidade; 2. Estudo prospectivo sobre normas cont??beis de convers??o de demonstra????es cont??beis; 3. Metodologia aplicada pelo FASB no processo de convers??o de demonstra????es cont??beis em moeda estrangeira; 4. An??lise dos efeitos da aplica????o do SFAS N?? 52 em ambientes econ??micos de alta e baixa infla????o.
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