IFRS: The TWO SIDES OF the CURRENCY the basic function of the Accounting has remained unchanged since its primrdios. Its purpose is to provide the users with the financial demonstratives with information will help that them to take decisions. However, advances had occurred. In the enterprise panorama of today, the necessary information represents a powerful factor of competitive advantage. The treatment of the data will have to produce a teia of information whose analysis allows the manager to correct the eventual disfunes of the past and to bring inferences on the future, with the intention to take decisions strategical and to assume positions that effectively represent a differential. In this context, it appears 11,638/07 Law and Law n 11,941/09 whose objective was to not only offer a change in the structure of the countable demonstrations, but to search a bigger confidence of the investors and analysts that they see, in the archaic national accounting, one of the justifications to apply a discounting in the prices of the Brazilian corporate shares in relation to the competitors of other countries.
But all change has its two sides. What it really means to adopt a model of international accounting? It is observed here that all the structural changes make a rupture of the accounting carried through for attendance to the treasury department now to take care of the society of ' ' stakeholders' '. It leaves to have the mere fiscal approach to take care of to the different involved collaborators in the enterprise activities, are they in the internal or external scope. They have more transparency and leaves of being static to become dynamic. In the vision of this boarding, all the enterprise management will be come back toward the future. In the truth, the new countable model of representation of the reality must be perennially worried about the future unfolding of the FCA (ambient critical factors) and about the future that is being ' ' moldado' ' through the current decisions.