IMPAIRMENT TEST OF THE ASSETS: A STUDY ON DISCLOSURE IN COMPANIES OF DIFFERENT SEGMENTS OF THE BM&FBOVESPA
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Data de Publicação: | 2019 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://www.seer.ufrgs.br/index.php/ConTexto/article/view/69897 |
Resumo: | The process of convergence of Brazilian accounting practices with international accounting standards brought changes in various aspects of accounting. Among these is the obligation to carry out periodic impairment test of assets. This study aimed to verify that publicly traded companies listed on BM&FBOVESPA at different levels of corporate governance, that constituted or reversed the loss in recoverable value of assets in 2015, specifically in relation to the Fixed Assets and Intangible Assets, made the disclosure in accordance with the CPC 01 (R1). Companies were analyzed new market, level 1 and level 2, since these have a high level of corporate governance and a greater level of detail on the financial statements users. In addition, it was examined whether the opinions of the independent auditors regarding the companies that did not comply with the requirements of the CPC 01 (R1). The research methodology was classified as qualitative, descriptive and documentary, seeking to verify 143 companies, of these 17 recognized losses or reversals and were of analysis on the disclosure of impairment test. It was concluded that none of the companies analyzed disclosed fully all the requirements listed in the CPC 01 (R1). In the opinion of independent auditors nothing consisted on non-compliance of the items of disclosure required. The lack of transparency in the presentation in explanatory notes became a limiter as for understanding about the impairment test of assets. |
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IMPAIRMENT TEST OF THE ASSETS: A STUDY ON DISCLOSURE IN COMPANIES OF DIFFERENT SEGMENTS OF THE BM&FBOVESPATESTE DE RECUPERABILIDADE DOS ATIVOS: UM ESTUDO SOBRE A EVIDENCIAÇÃO EM EMPRESAS DE DIFERENTES SEGMENTOS DA BM&FBOVESPATeste de recuperabilidadeEvidenciaçãoCPC 01 (R1).Impairment testDisclosureCPC 01 (R1)The process of convergence of Brazilian accounting practices with international accounting standards brought changes in various aspects of accounting. Among these is the obligation to carry out periodic impairment test of assets. This study aimed to verify that publicly traded companies listed on BM&FBOVESPA at different levels of corporate governance, that constituted or reversed the loss in recoverable value of assets in 2015, specifically in relation to the Fixed Assets and Intangible Assets, made the disclosure in accordance with the CPC 01 (R1). Companies were analyzed new market, level 1 and level 2, since these have a high level of corporate governance and a greater level of detail on the financial statements users. In addition, it was examined whether the opinions of the independent auditors regarding the companies that did not comply with the requirements of the CPC 01 (R1). The research methodology was classified as qualitative, descriptive and documentary, seeking to verify 143 companies, of these 17 recognized losses or reversals and were of analysis on the disclosure of impairment test. It was concluded that none of the companies analyzed disclosed fully all the requirements listed in the CPC 01 (R1). In the opinion of independent auditors nothing consisted on non-compliance of the items of disclosure required. The lack of transparency in the presentation in explanatory notes became a limiter as for understanding about the impairment test of assets.O processo de convergência das práticas contábeis brasileiras aos padrões contábeis internacionais trouxe mudanças em variados aspectos da contabilidade. Entre estas, destaca-se a obrigatoriedade da realização periódica do teste de recuperabilidade dos ativos. Este estudo objetivou verificar se as companhias de capital aberto listadas na Bolsa de Valores, Mercadorias e Futuros de São Paulo (BM&FBOVESPA) em diferentes níveis de governança corporativa, que constituíram ou reverteram a perda no valor recuperável de ativos em 2015, especificamente em relação ao Imobilizado e Intangível, realizaram a divulgação em conformidade com o CPC 01 (R1). Foram analisadas empresas do segmento Novo Mercado, Nível 1 e Nível 2, uma vez que estas apresentam uma nível de governança corporativa elevado e um maior nível de detalhamento sobre as demonstrações financeiras aos usuários. Adicionalmente, examinou-se os pareceres dos auditores independentes com relação as empresas que descumpriram as exigências do CPC 01 (R1). A metodologia de pesquisa classificou-se como, qualitativa, descritiva e documental, buscando-se verificar 143 empresas, destas 17 reconheceram perdas ou reversões e foram alvo de análise sobre a evidenciação do impairment test. Concluiu-se que nenhuma das empresas analisadas divulgou de forma completa todos os requisitos constantes no CPC 01 (R1). No parecer dos auditores independentes nada constou sobre o não cumprimento dos itens de divulgação exigidos. A falta de transparência na evidenciação em notas explicativas tornou-se um limitador quanto ao entendimento à respeito do teste de recuperabilidade dos ativos.UFRGS2019-06-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://www.seer.ufrgs.br/index.php/ConTexto/article/view/69897ConTexto - Contabilidade em Texto; v. 17 n. 37 (2017): set./dez. 20172175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://www.seer.ufrgs.br/index.php/ConTexto/article/view/69897/pdfCopyright (c) 2019 ConTextoinfo:eu-repo/semantics/openAccessMachado, Larissa MendesLorandi, Joisse Antonio2019-06-18T13:50:44Zoai:seer.ufrgs.br:article/69897Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2019-06-18T13:50:44ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
IMPAIRMENT TEST OF THE ASSETS: A STUDY ON DISCLOSURE IN COMPANIES OF DIFFERENT SEGMENTS OF THE BM&FBOVESPA TESTE DE RECUPERABILIDADE DOS ATIVOS: UM ESTUDO SOBRE A EVIDENCIAÇÃO EM EMPRESAS DE DIFERENTES SEGMENTOS DA BM&FBOVESPA |
title |
IMPAIRMENT TEST OF THE ASSETS: A STUDY ON DISCLOSURE IN COMPANIES OF DIFFERENT SEGMENTS OF THE BM&FBOVESPA |
spellingShingle |
IMPAIRMENT TEST OF THE ASSETS: A STUDY ON DISCLOSURE IN COMPANIES OF DIFFERENT SEGMENTS OF THE BM&FBOVESPA Machado, Larissa Mendes Teste de recuperabilidade Evidenciação CPC 01 (R1). Impairment test Disclosure CPC 01 (R1) |
title_short |
IMPAIRMENT TEST OF THE ASSETS: A STUDY ON DISCLOSURE IN COMPANIES OF DIFFERENT SEGMENTS OF THE BM&FBOVESPA |
title_full |
IMPAIRMENT TEST OF THE ASSETS: A STUDY ON DISCLOSURE IN COMPANIES OF DIFFERENT SEGMENTS OF THE BM&FBOVESPA |
title_fullStr |
IMPAIRMENT TEST OF THE ASSETS: A STUDY ON DISCLOSURE IN COMPANIES OF DIFFERENT SEGMENTS OF THE BM&FBOVESPA |
title_full_unstemmed |
IMPAIRMENT TEST OF THE ASSETS: A STUDY ON DISCLOSURE IN COMPANIES OF DIFFERENT SEGMENTS OF THE BM&FBOVESPA |
title_sort |
IMPAIRMENT TEST OF THE ASSETS: A STUDY ON DISCLOSURE IN COMPANIES OF DIFFERENT SEGMENTS OF THE BM&FBOVESPA |
author |
Machado, Larissa Mendes |
author_facet |
Machado, Larissa Mendes Lorandi, Joisse Antonio |
author_role |
author |
author2 |
Lorandi, Joisse Antonio |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Machado, Larissa Mendes Lorandi, Joisse Antonio |
dc.subject.por.fl_str_mv |
Teste de recuperabilidade Evidenciação CPC 01 (R1). Impairment test Disclosure CPC 01 (R1) |
topic |
Teste de recuperabilidade Evidenciação CPC 01 (R1). Impairment test Disclosure CPC 01 (R1) |
description |
The process of convergence of Brazilian accounting practices with international accounting standards brought changes in various aspects of accounting. Among these is the obligation to carry out periodic impairment test of assets. This study aimed to verify that publicly traded companies listed on BM&FBOVESPA at different levels of corporate governance, that constituted or reversed the loss in recoverable value of assets in 2015, specifically in relation to the Fixed Assets and Intangible Assets, made the disclosure in accordance with the CPC 01 (R1). Companies were analyzed new market, level 1 and level 2, since these have a high level of corporate governance and a greater level of detail on the financial statements users. In addition, it was examined whether the opinions of the independent auditors regarding the companies that did not comply with the requirements of the CPC 01 (R1). The research methodology was classified as qualitative, descriptive and documentary, seeking to verify 143 companies, of these 17 recognized losses or reversals and were of analysis on the disclosure of impairment test. It was concluded that none of the companies analyzed disclosed fully all the requirements listed in the CPC 01 (R1). In the opinion of independent auditors nothing consisted on non-compliance of the items of disclosure required. The lack of transparency in the presentation in explanatory notes became a limiter as for understanding about the impairment test of assets. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-06-18 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.seer.ufrgs.br/index.php/ConTexto/article/view/69897 |
url |
https://www.seer.ufrgs.br/index.php/ConTexto/article/view/69897 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.seer.ufrgs.br/index.php/ConTexto/article/view/69897/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 ConTexto info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 ConTexto |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 17 n. 37 (2017): set./dez. 2017 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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