From digital transformation to the super app “Magalu”: accounting impacts of investments in Startups

Detalhes bibliográficos
Autor(a) principal: Dias, André Lamblet
Data de Publicação: 2022
Outros Autores: Rodrigues, Adriano, Santos, Felipe Ferreira Simões dos
Tipo de documento: Artigo
Idioma: por
Título da fonte: GVcasos
Texto Completo: https://periodicos.fgv.br/gvcasos/article/view/84542
Resumo: This case study aims to arouse reflection on the current digitalization strategy carried out by the retail sector discussing the concepts defined by the investimento accounting standard CPC 18 (R2) and business combinations, CPC 15. The context exposed reveals the business model of Magazine Luiza S.A., which has been going through an innovative and disruptive process that has allowed the company to move from having only physical stores to become a reference in e-commerce, supported mainly by investments in startups to improve its Super App. In the last board meeting the following dilemma was raised: What are the possible accounting impacts of these recurrent investments on Magalu's equity and results?
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spelling From digital transformation to the super app “Magalu”: accounting impacts of investments in StartupsDE LA TRANSFORMACIÓN DIGITAL A LA SUPER APP "MAGALU": IMPACTOS CONTABLES DE LAS INVERSIONES EN STARTUPSDa transformação digital ao superapp Magalu: impactos contábeis dos investimentos em startupsInvestimentosTransformação digitalTeoria contábilCPC 15CPC 18 (R2)InvestmentsDigital transformationAccounting theorThis case study aims to arouse reflection on the current digitalization strategy carried out by the retail sector discussing the concepts defined by the investimento accounting standard CPC 18 (R2) and business combinations, CPC 15. The context exposed reveals the business model of Magazine Luiza S.A., which has been going through an innovative and disruptive process that has allowed the company to move from having only physical stores to become a reference in e-commerce, supported mainly by investments in startups to improve its Super App. In the last board meeting the following dilemma was raised: What are the possible accounting impacts of these recurrent investments on Magalu's equity and results?O caso discute o modelo de negócio da Magazine Luiza S.A., que, além de oferecer as tradicionais lojas físicas, se tornou uma referência no e-commerce. A mudança foi sustentada principalmente por investimentos em startups para aprimorar seu SuperApp. Um hipotética reunião do conselho de Administração lida com o seguinte questionamento: quais são os possíveis impactos contábeis desses investimentos no patrimônio e nos resultados da Magalu?FGV EAESP2022-03-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/gvcasos/article/view/8454210.12660/gvcasosv12n1c5GVcasos; Vol. 12, No 1: janeiro-junho 2022; c5Revista Brasileira de Casos de Ensino em Administração; Vol. 12, No 1: janeiro-junho 2022; c52179-135Xreponame:GVcasosinstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/gvcasos/article/view/84542/80769Copyright (c) 2022 Revista Brasileira de Casos de Ensino em Administraçãohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessDias, André Lamblet Rodrigues, AdrianoSantos, Felipe Ferreira Simões dos2023-09-01T13:08:11Zoai:ojs.periodicos.fgv.br:article/84542Revistahttp://www.fgv.br/gvcasosPRIhttp://bibliotecadigital.fgv.br/ojs/index.php/gvcasos/oai||GVcasos.redacao@fgv.br2179-135X2179-135Xopendoar:2023-09-01T13:08:11GVcasos - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv From digital transformation to the super app “Magalu”: accounting impacts of investments in Startups
DE LA TRANSFORMACIÓN DIGITAL A LA SUPER APP "MAGALU": IMPACTOS CONTABLES DE LAS INVERSIONES EN STARTUPS
Da transformação digital ao superapp Magalu: impactos contábeis dos investimentos em startups
title From digital transformation to the super app “Magalu”: accounting impacts of investments in Startups
spellingShingle From digital transformation to the super app “Magalu”: accounting impacts of investments in Startups
Dias, André Lamblet
Investimentos
Transformação digital
Teoria contábil
CPC 15
CPC 18 (R2)
Investments
Digital transformation
Accounting theor
title_short From digital transformation to the super app “Magalu”: accounting impacts of investments in Startups
title_full From digital transformation to the super app “Magalu”: accounting impacts of investments in Startups
title_fullStr From digital transformation to the super app “Magalu”: accounting impacts of investments in Startups
title_full_unstemmed From digital transformation to the super app “Magalu”: accounting impacts of investments in Startups
title_sort From digital transformation to the super app “Magalu”: accounting impacts of investments in Startups
author Dias, André Lamblet
author_facet Dias, André Lamblet
Rodrigues, Adriano
Santos, Felipe Ferreira Simões dos
author_role author
author2 Rodrigues, Adriano
Santos, Felipe Ferreira Simões dos
author2_role author
author
dc.contributor.author.fl_str_mv Dias, André Lamblet
Rodrigues, Adriano
Santos, Felipe Ferreira Simões dos
dc.subject.por.fl_str_mv Investimentos
Transformação digital
Teoria contábil
CPC 15
CPC 18 (R2)
Investments
Digital transformation
Accounting theor
topic Investimentos
Transformação digital
Teoria contábil
CPC 15
CPC 18 (R2)
Investments
Digital transformation
Accounting theor
description This case study aims to arouse reflection on the current digitalization strategy carried out by the retail sector discussing the concepts defined by the investimento accounting standard CPC 18 (R2) and business combinations, CPC 15. The context exposed reveals the business model of Magazine Luiza S.A., which has been going through an innovative and disruptive process that has allowed the company to move from having only physical stores to become a reference in e-commerce, supported mainly by investments in startups to improve its Super App. In the last board meeting the following dilemma was raised: What are the possible accounting impacts of these recurrent investments on Magalu's equity and results?
publishDate 2022
dc.date.none.fl_str_mv 2022-03-25
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/gvcasos/article/view/84542
10.12660/gvcasosv12n1c5
url https://periodicos.fgv.br/gvcasos/article/view/84542
identifier_str_mv 10.12660/gvcasosv12n1c5
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/gvcasos/article/view/84542/80769
dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista Brasileira de Casos de Ensino em Administração
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Revista Brasileira de Casos de Ensino em Administração
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv FGV EAESP
publisher.none.fl_str_mv FGV EAESP
dc.source.none.fl_str_mv GVcasos; Vol. 12, No 1: janeiro-junho 2022; c5
Revista Brasileira de Casos de Ensino em Administração; Vol. 12, No 1: janeiro-junho 2022; c5
2179-135X
reponame:GVcasos
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str GVcasos
collection GVcasos
repository.name.fl_str_mv GVcasos - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||GVcasos.redacao@fgv.br
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