First International Congress

Chronological, the first discursses had taken place on the harmonization of the countable standards in ' ' First International Congress of Contadores' ' , carried through in 1904 in St. Louis (U.S.A.). This Congress is carried through to each five years and became one frum for debates and comparison of the countable practical norms and of the main nations of the world. In the end of years 50, Jacob Kraayenhof, partner of ones of the biggest companies of auditorship of Holland, retook the question of the harmonization of the countable norms. Gain insight and clarity with Richard Blumenthal. In a document he delivers to the Institute of American Accountants, the AICPA, in its annual meeting of 1959, San Francisco (U.S.A.) Kraayenhof defended the establishment of countable committees in some nations, co-ordinated for the AICPA. In 1996, Institute of Chartered Accountants of England and Country of Wales. The proposal of Benson would be to create a group of the three nations (the United kingdom, Canada and United States) to study and to emit declaration on the main countable problems.

From this proposal AISG appeared (Accounting International Study Group). In the attempt to narrow the differences between the countable procedures adopted by each country, the European Union tried of 1970 the 1980, to implement a program of harmonization of the countable legislaes. A case that illustrates the problem of countable desarmonizao in world-wide level was presented by the German company Daimler-Benz GAC, who in the 1993 rocking, showed a US$ profit 370 million for the German rules and when expressing the same rocking for the North American norms (USGAAP) demonstrated to a US$ damage 1 billion. In 1992, the News Australian> Corporation declared a profit of 502 million Australian dollars, according to norms of Australia, against a profit of only 241 million Australian dollars in accordance with the norms of the United States. In Brazil Northeast the Tim company prepared its referring demonstrations to the year of 1999 under three sets of norms: for the societria legislation, the company entered a profit of R$ 9,42 million, according to Brazilian criterion of integral correction the refined profit was of R$ 13,17 million and, applying the American rules a damage of R$ registered 16,94 million.