THE IMPACT OF THE GOODWILL IN PROFIT

• Autor(a) principal: Cavalinhos, Patricia Nunes
• Data de Publicação: 2015
• Outros Autores: Carreira, Francisco Alegria
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4128
• topic: Goodwill; impairment and intangible assets.; Fondo de comercio; deterioro de la plusvalía y los activos intangibles.; Goodwill; imparidades e ativos intangíveis

Since 2005, entities with securities admitted to trading on regulated markets in the European Union (EU) started to present their consolidated in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU's financial statements. Because of this change, new rules on recognition and measurement of goodwill so many studies that seek to evaluate their impact on results and behaviors in the preparation of financial information by firms has been developed emerged. This research aims to assess how it is made and how the recognition goodwill is disclosed. To achieve this end we analyzed a sample of companies listed on Euronext Lisbon, which identified the adjustments made, we evaluated the performance of impairment tests in order to ascertain whether they had an impact on results. We conclude that there are failures by firms in the treatment of goodwill and that throughout the period under study were few companies which have evolved significantly. Recognition of impairment losses in the tests do not always reflect the reduction in net income