1 INTRODUCTION the International Accounting is the study of the effective countable norms in Brazil, the European Union, the United States and other applicable countries to the General Accounting, in view of the accomplishment of international operations and the captation of financial resources. The current world-wide scene points with respect to an increasing internationalization of the economy, that if manifest through the sprouting of continental and/or regional economic blocks, demanding an open economy and the practical one of free commerce between countries. The magnifying of the sociocultural relations demonstrates that in the current days, the socioeconmico development is looked through the integration, with the intention of if protecting and fortifying to face the competitiveness the global level. The globalization is a phenomenon that reaches all the sectors of the society; it is a movement that intervenes with the social action, cultural and economic of all the countries. For necessity of maintenance and the development of new business-oriented chances, the companies if more insert each time in the international market through societrias partnerships, participation, demanding of the accounting agile and trustworthy information. For Hegarty, cited for Nelson Carvalho and Sirlei Helms (2002, P.
43) ' ' Accounting is internationalized of all profisses' '. In this direction, international agencies come showing the necessity of harmonization of practical the countable ones, the world-wide level, thus consolidating the Accounting as universal language of the businesses. Ahead this reality, the companies need new administrative models, to supply the requirements that appear in result of the great movements in the economic fields, social, politician, technological and financial. The standardization of the countable procedures the international level, comes being defended as a necessary instrument, to facilitate the ingression of capitals and to contribute for the expansion of the businesses of the companies.