From digital transformation to the super app “Magalu”: accounting impacts of investments in Startups
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , |
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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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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