<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722017000200104</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc18-46.crvc</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Contabilidad regulatoria versus contabilidad financiera: estudio de caso de las diferencias del tratamiento contable en empresas brasileñas del sector eléctrico]]></article-title>
<article-title xml:lang="en"><![CDATA[Regulatory Accounting Versus Financial Accounting: A Case Study on the Differences in the Accounting Treatment in the Brazilian Electric Power Sector]]></article-title>
<article-title xml:lang="pt"><![CDATA[Contabilidade regulatória versus contabilidade financeira: estudo de caso sobre as diferenças no tratamento contábil nas empresas brasileiras do setor elétrico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Damacena Ribeiro]]></surname>
<given-names><![CDATA[Raquel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Coutinho e Silva]]></surname>
<given-names><![CDATA[Adolfo Henrique]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cosenza]]></surname>
<given-names><![CDATA[José Paulo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal do Rio de Janeiro  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade Federal do Rio de Janeiro  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidade Federal Fluminense  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<volume>18</volume>
<numero>46</numero>
<fpage>104</fpage>
<lpage>125</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722017000200104&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722017000200104&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722017000200104&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Este artículo analiza la percepción que tienen los contadores de empresas brasileñas pertenecientes al sector eléctrico de la falta de armonía existente entre la contabilidad financiera y la contabilidad regulatoria; discordancia originada a causa de la emisión de las Normas Internacionales de Información Financiera y de Aseguramiento de la Información (NIIF), la cual apunta hacia el seguimiento de los estándares internacionales. Con tal propósito, se hace una investigación de naturaleza cualitativa descriptiva, la cual busca detectar las opiniones de profesionales que trabajan en concesionarios de energía eléctrica en Brasil de la aplicación de la orientación técnica OCPC 8 en los contratos de concesión de electricidad. Según la percepción de los contadores entrevistados, las compañías de energía eléctrica tuvieron que hacer frente a problemas relativos a la adaptación de sus sistemas informáticos; situaciones que incidieron en costos adicionales de control y preparación de sus estados financieros; y circunstancias que a su vez se originaron por la divergencia de procedimientos existente entre la contabilidad financiera y la contabilidad regulatoria del sector. Por otra parte, también se observa una creciente preocupación de esos profesionales por mejorar las conexiones que se entablan entre dichos reglamentos contables: un vínculo organizado en términos de la calidad de los datos de información financiera divulgados y puestos a disposición de los usuarios, y del beneficio resultante de la aplicación de dicha orientación técnica. Códigos JEL: K2, K29, M4, M40]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  This article analyzes the perception by accountants working in Brazilian companies of the electric industry regarding the lack of agreement between the financial accounting and the regulatory accounting. The disagreement resulted from the issuance of the information safety standards and International Financial Reporting Standards (IFRS), which leads the companies to adhere to the international standards. To that end, a descriptive qualitative research is conducted in order to gather the opinions by professionals working in electric energy licensed companies in Brazil about the application of the technical guidelines OCPC 8 to the electric licensing contracts. According to the perception by the interviewed acountants, the electric energy companies had to face some problems requiring an adaptation of the computer systems. All these situations caused additional costs for controlling and preparing their financial statements. Such circumstances derived from the divergent procedures used in the financial accounting and in the regulatory accounting. On the other hand, a growing concern can be observed among these professionals about how to improve the connections between both accounting regulations: there should be a link grounded on the quality of the financial data disclosed and made available to the users, and on the benefit derived from applying such technical criteria.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  Este artigo analisa a percepção dos contadores que atuam no setor elétrico brasileiro, em relação à falta de harmonia entre a contabilidade financeira e a contabilidade regulatória, devido à emissão dos pronunciamentos técnicos contábeis (CPC), levando em conta a convergência da contabilidade brasileira aos padrões internacionais. Para isso, desenvolveu-se uma pesquisa qualitativa descritiva para detectar as opiniões dos contadores que trabalham em concessionárias de energia elétrica no Brasil, sobre a aplicação da orientação técnica OCPC 8 nos contratos de concessão de energia elétrica. As evidências encontradas indicam que, na percepção dos profissionais entrevistados, as companhias de energia elétrica brasileiras enfrentaram problemas na adequação de seus sistemas de informática e incorreram em custos adicionais de controle e elaboração das demonstrações financeiras, por causa de diferenças de procedimentos entre a contabilidade financeira e a contabilidade regulatória do setor. Além disso, também foi diagnosticada uma crescente preocupação por parte dos entrevistados em proporcionar uma melhor conciliação entre essas duas regulações contábeis, em termos de dar qualidade aos dados divulgados aos usuários da informação financeira e mostrar os benefícios (relevância e utilidade) resultantes da aplicação da citada orientação técnica.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Contabilidad regulatoria]]></kwd>
<kwd lng="es"><![CDATA[contabilidad financiera]]></kwd>
<kwd lng="es"><![CDATA[sector eléctrico]]></kwd>
<kwd lng="es"><![CDATA[NIIF]]></kwd>
<kwd lng="es"><![CDATA[convergencia contable]]></kwd>
<kwd lng="en"><![CDATA[regulatory accounting]]></kwd>
<kwd lng="en"><![CDATA[financial accounting]]></kwd>
<kwd lng="en"><![CDATA[electric industry]]></kwd>
<kwd lng="en"><![CDATA[IFRS]]></kwd>
<kwd lng="en"><![CDATA[accounting convergence]]></kwd>
<kwd lng="pt"><![CDATA[Contabilidade regulatória]]></kwd>
<kwd lng="pt"><![CDATA[contabilidade financeira]]></kwd>
<kwd lng="pt"><![CDATA[setor elétrico]]></kwd>
<kwd lng="pt"><![CDATA[CPC]]></kwd>
<kwd lng="pt"><![CDATA[convergência contábil]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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