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We currently live in the world a moment of great transformations, that comes provoking advances in the procedures and the form to act of the accounting. The sped up expansion of the medias and the increasing availability them information, allied to the use of the Internet, speed the world-wide decisions of the capital flows. Not remote the times that this flow of capital, facilitated for the agility of if getting information, is managed with speculative intentions provoking financial crises that provide the reduction of investments, the fear of the application in action and the unreliability of the future. Being thus we must apply of conscientious and managemental form the accounting, so that let us can break paradigms and recoup the confidence of the market in the IPOs, that had today become a market trend. In the search for financial resources to potencializar its growth, &#039 is common the companies; ' abrirem' ' its capital, moreover has a reduction in the risk, that is, it divides profits and damages with third (investing).

Opening of capital is the way for which the companies use to divide themselves in parts (action), this occurs when the proprietors search a liquidity immediate. With the flotation of shares the company starts to have more ' ' donos' ' , that they are the purchasers of the actions. The investors start to have rights and proportional duties the participation would set in motion. All investment contain risks, either lesser or bigger, how much consequently bigger the risk biggest the probability of profits, the managemental accounting comes to materialize and to give base for taking of decision with intention to minimize to the extremity the risk of the investment. The presentation of the compact countable data in form of managemental reports becomes commercial more and of better agreement in the market, leading in consideration that each time more new markets appear, being thus the more didactic it will be better is. Ahead of the presented scene the question appears as to recoup the trustworthiness and to break market paradigms becoming the company ' ' salable and confivel' ' using the managemental accounting? We search to go deep a subject that come seducing the market, the IPO and which the importance of the accounting so that the decision of the flotation of shares is taken, therefore with studies and you analyze we discover that the action market is the way most efficient to place resources. It does not have interference of ideologies nor of industrial politics.

A company in expansion phase needs to catch resources to invest in new segments, for in such a way based in research and analyzes of the market opted to the opening of its capital. With the objective to show to the market of descomplicada form numbers that technician with refined knowledge would only understand, we analyze that a presentation will be had where we simplify the numbers and becoming them of easy agreement, we would reach a promising market. With the IPO reaching ampler market, the capitalizaton would be faster and the valued actions more, also becoming the mark of the known company more. With this to attract fast capitalizaton and to prevent the indebtedness