This work has the intention to make a briefing study on the International Accounting and the alterations that had occurred in the Patrimonial Rocking that placed Brazil as one of the integrant ones of the roll of countries that had adopted the international norms. Thus it fits to say that the objective of this work is to demonstrate to the international norms and the changes that had occurred in the Patrimonial Rocking through this adoption. Through the practical case it was possible to demonstrate the steps to become the translation of the rocking, identifying the functional currency as being in Reals and converting the values of the demonstration for a functional currency that in the case was the dollar. The relative data to this work had been gotten through bibliographical research, and in other ways of information, such as: sites, magazines, you emend. For the practical case the model of Rocking was gotten through the site of the Gerdau company, however its real values had been modified, therefore the intention of the work is not to analyze the situation of the company. For conversion of the Patrimonial Rocking was used gotten economic indices through the site Financeone and thus the work with the vision of the new challenges and the chances that the accounting provides in them, for the professionals is concluded who if adaptam ace innovations. Words key: International accounting. Patrimonial rocking.
International norms. Translation. Conversion. 1 Introduction the International Accounting is an advance for the profession, comes bringing innovation to practical the countable ones, next to challenges and the chances. In the current days in such a way the accountants as the professors of the countable area need to understand what the International Accounting with its norms causes the presentation of the financial demonstrations. Brazil had the insertion of the International Accounting by means of the promulgation of Law n 11,638 of 2007, that in turn it guides practical countable becoming the obligator one the adoption of the international norms for the public company from 2010, with this research if makes necessary, therefore the necessity of the agreement of these norms for the elaboration of the demonstrations exists.