BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE

This study identifies the objective judgments of graduating accounting students, in relation to four Brazilian accounting pronouncements. The research is classified as descriptive and the survey as a quantitative approach. The sample consists of 217 students with 80% of the course completed. The results showed a low rate of proper interpretation, only one Brazilian accounting pronouncement was adequately assessed by the respondents and the other largely showed great disparity in responses. However, the correct answers are statistically correlated with characteristics such as professional experience while Brazilian accounting pronouncements familiarity.Keywords: Judgement. Brazilian Accounting Pronouncements. Graduating students of accounting.