Evidenciação da Perda no Valor Recuperável de Ativos nas Demonstrações Contábeis: uma Verificação nas Empresas de Capital Aberto Brasileiras
Year: 2011
Type: article
Abstract: Given the various changes made by Laws 11.638/07 and 11.941/09, and the progress they represent for the accounting profession, specifically related to harmonization with international standards, this study aims to verify whether the companies that presented loss recognized in the recoverable amount of assets in 2008 followed the rules of disclosure in the CPC-01 statement, issued by the Committee of Accounting Announcements, which addresses the test of recoverability of assets (impairment test). To achieve this proposal, the Standard Financial Statements (DFP’s) and the related Notes (NE) of companies listed in the Ibovespa index which acknowledged the loss recoverable value of assets during 2008 were analyzed. The study is characterized as exploratory-descriptive and the approach to the problem is qualitative. A framework with the requirements contained in the CPC-01 on disclosure of the impairment loss was constructed. The research shows that none of the analyzed companies released, in a complete manner, all the determinations issued by the CPC-01, specifically with regard to the disclosure of the loss in the value of recoverable assets. The main information disclosed by companies were: the value of loss and how to measure the recoverable amount (value in use or net sales). The main information that is not evidenced by some companies was the discount rate used in discounted cash flow projections.
Source: Contabilidade Vista & Revista
Authors: Maíra Melo de Souza, José Alonso Borba, Fabiana Zandonai
Institution: Universidade Federal de Santa Catarina
Language: Portuguese
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W795708968