THE RELEVANCE OF THE ENTITY PRINCIPLE IN THE BUSINESS CONTEXT: A BIBLIOGRAPHICAL REVIEW

Abstract

The research aims to verify, comprehensively and critically, the relevance of the Entity Principle in the business context. The methodology used is bibliographical review, adopting the qualitative method based on a comparative study of works by different authors through documented research, in which it is necessary to analyze the topic in question in depth. The authors working on this study make it clear in their research that the convergence of accounting standards is not limited to technical adjustments, as it involves a deep reflection on the application of the principles in different contexts and, equally, on the fundamental role they play in guarantee of integrity and transparency of information. The work reinforces the importance of awareness and continuous application of the Entity Principle in the accounting and business field, highlighting its indisputable value for the quality of financial statements and good corporate governance.