PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVED
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3309 |
Resumo: | With the introduction of the International Financial Reporting Standards (IFRS) in Brazil, the Accounting Pronouncements Committee (CPC) issued a so called CPC 25 that addresses as from 2008, with mandatory reporting accounting information following the new procedures as of December 31, 2010, the rules for accounting for provisions, contingent assets and liabilities in Brazil, it was opened a new horizon for the accounting practice in our country and finally reached the expected convergence of accounting standards. The new rules deal with, among other things, on the recognition of assets and liabilities based on the degree of probability of occurrence. It requires, therefore, use of judgment of professional involved. It was intended that the level of subjectivity involved to be reduced based on reports issued by independent and specialized experts. This article is a result of a scientific research, with addressed more specifically the tax law and litigation. It was analyzed the perceptions of lawyers from large offices that support companies, auditors and lawyers jurists professors and authors recognized in the area of tax law, on introduction of CPC 25 and the possibility of practice management results with the use of provision for litigation legal in Brazil. It was appealed to opinion of the jurists (Martins and Carrazza) to clarify aspects of subjectivity and singularity of the Brazilian tax system. During the research, it became evident that although this matter is regulated by the issuing agency CPC Accounting Standards, it is an interdisciplinary issue, since it involves the process, the opinion of legal counsel, auditors and accountants. It was also evident that the practice of earnings management (GR) can be reduced when there is good corporate management in place. The research was qualitative with the primary data collection in interviews with  legal and auditing professionals. |
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PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVEDPROVISIONES, RIESGOS Y OBSERVACIONES 25 CPC: LAS PERCEPCIONES DE LOS ACTORES INVOLUCRADOSPROVISÕES, CONTINGÊNCIAS E O PRONUNCIAMENTO CPC 25: AS PERCEPÇÕES DOS PROTAGONISTAS ENVOLVIDOSEarnings Management. Provision. Contingent Asset. Contingent Liability. Tax Litigation.Administración de Resultados. Provisión. activo Contingente. Pasivo Contingente. Contencioso Legal Tributario.gerenciamento de resultadosprovisãoativo contingentepassivo contingentecontencioso legal tributário.With the introduction of the International Financial Reporting Standards (IFRS) in Brazil, the Accounting Pronouncements Committee (CPC) issued a so called CPC 25 that addresses as from 2008, with mandatory reporting accounting information following the new procedures as of December 31, 2010, the rules for accounting for provisions, contingent assets and liabilities in Brazil, it was opened a new horizon for the accounting practice in our country and finally reached the expected convergence of accounting standards. The new rules deal with, among other things, on the recognition of assets and liabilities based on the degree of probability of occurrence. It requires, therefore, use of judgment of professional involved. It was intended that the level of subjectivity involved to be reduced based on reports issued by independent and specialized experts. This article is a result of a scientific research, with addressed more specifically the tax law and litigation. It was analyzed the perceptions of lawyers from large offices that support companies, auditors and lawyers jurists professors and authors recognized in the area of tax law, on introduction of CPC 25 and the possibility of practice management results with the use of provision for litigation legal in Brazil. It was appealed to opinion of the jurists (Martins and Carrazza) to clarify aspects of subjectivity and singularity of the Brazilian tax system. During the research, it became evident that although this matter is regulated by the issuing agency CPC Accounting Standards, it is an interdisciplinary issue, since it involves the process, the opinion of legal counsel, auditors and accountants. It was also evident that the practice of earnings management (GR) can be reduced when there is good corporate management in place. The research was qualitative with the primary data collection in interviews with  legal and auditing professionals.Con la introducción de las normas contables del International Financial Reporting Standards (IFRS) en Brasil, por medio del Comité de Pronunciamientos Contables (CPC) desde 2008, y con la obligatoriedad de reportar las informaciones contables siguiendo los nuevos procedimientos desde el 31 de diciembre de 2010, se abrió un nuevo horizonte para la práctica contable en nuestro país y la convergencia con las normas internacionales de contabilidad. Las nuevas normas recogen, entre otros aspectos, el reconocimiento de pasivos y activos en base al grado de probabilidad de ocurrencia, debiéndose, por lo tanto, recurrir a la evaluación por parte de los profesionales involucrados. Este artículo es el resultado de una investigación científica, en la que se ha estudiado más específicamente el contencioso legal tributario y el análisis de abogados, auditores y juristas sobre la introducción del pronunciamiento CPC 25 que trata sobre la contabilización de provisiones, activos y pasivos contingentes en Brasil y la posibilidad de Práctica de Administración de Resultados con uso de provisiones sobre el contencioso legal. Se recurrió al parecer de juristas de derecho tributario (Martins e Carrazza) para aclarar aspectos de singularidad y subjetividad del sistema tributario brasileño. A lo largo del estudio, quedó patente que la aplicación del pronunciamiento indicado es una materia interdisciplinar, ya que incluye en el proceso el parecer de consultores jurídicos, auditores y contables. Igualmente, quedó patente que la práctica de la administración de resultado contable (GR) puede reducirse cuando existen buenas prácticas de gobernanza corporativa. El estudio, realizado entre los años 2009 y 2011, es de naturaleza cualitativa en lo que se refiere a la recopilación de datos primarios generados por entrevistas a profesionales del campo de la auditoría y el derecho.Com a introdução das normas contábeis do International Financial Reporting Standards (IFRS) no Brasil pelo Comitê de Pronunciamentos Contábeis (CPC) a partir de 2008, comobrigatoriedade de reportar as informações contábeis seguindo os novos procedimentos a partir de 31 de dezembro de 2010, abriu-se um novo horizonte para a prática contábil em nosso país e a convergência às normas internacionais de contabilidade. As novas normas versam, entre outros aspectos, sobre o reconhecimento de passivos e ativos com base no grau de probabilidade de ocorrência, requerendo, portanto, uso de julgamento por profissionais envolvidos. Este artigo é resultado de uma pesquisa científica, que estudou mais especificamente o contencioso legal tributário e a percepção de advogados, auditores e juristas sobre a introdução do pronunciamento CPC 25 que trata da contabilização de provisões, ativos e passivos contingentes no Brasil e a possibilidade de prática de Gerenciamento de Resultados com uso de provisões sobre contencioso legal. Recorreu-se a parecer de juristas da área de direito tributário (Martins e Carrazza) para esclarecer aspectos de singularidade e subjetividade do sistema tributário brasileiro. No decorrer da pesquisa, ficou evidenciado que a aplicação do referido pronunciamento é uma questão interdisciplinar, uma vez que envolve no processo, o parecer de consultores jurídicos, auditores e contadores. Foi também evidenciado que a prática de gerenciamento de resultado contábil (GR) pode ser reduzida quando existem boas práticas de governança corporativa. A pesquisa, realizada de 2009 a 2011, é de natureza qualitativa com a coleta de dados primários gerados por entrevistas à profissionais de auditoria e de direito.Universidade Regional de Blumenau2013-09-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/330910.4270/ruc.20139Revista Universo Contábil; v. 9 n. 3 (2013); 38-541809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3309/2399Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessRibeiro, Antonio de CistoloRibeiro, Maisa de SouzaWeffort, Elionor Farah Jreige2013-09-30T16:38:36Zoai:ojs.bu.furb.br:article/3309Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2013-09-30T16:38:36Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVED PROVISIONES, RIESGOS Y OBSERVACIONES 25 CPC: LAS PERCEPCIONES DE LOS ACTORES INVOLUCRADOS PROVISÕES, CONTINGÊNCIAS E O PRONUNCIAMENTO CPC 25: AS PERCEPÇÕES DOS PROTAGONISTAS ENVOLVIDOS |
title |
PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVED |
spellingShingle |
PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVED Ribeiro, Antonio de Cistolo Earnings Management. Provision. Contingent Asset. Contingent Liability. Tax Litigation. Administración de Resultados. Provisión. activo Contingente. Pasivo Contingente. Contencioso Legal Tributario. gerenciamento de resultados provisão ativo contingente passivo contingente contencioso legal tributário. |
title_short |
PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVED |
title_full |
PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVED |
title_fullStr |
PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVED |
title_full_unstemmed |
PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVED |
title_sort |
PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVED |
author |
Ribeiro, Antonio de Cistolo |
author_facet |
Ribeiro, Antonio de Cistolo Ribeiro, Maisa de Souza Weffort, Elionor Farah Jreige |
author_role |
author |
author2 |
Ribeiro, Maisa de Souza Weffort, Elionor Farah Jreige |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Ribeiro, Antonio de Cistolo Ribeiro, Maisa de Souza Weffort, Elionor Farah Jreige |
dc.subject.por.fl_str_mv |
Earnings Management. Provision. Contingent Asset. Contingent Liability. Tax Litigation. Administración de Resultados. Provisión. activo Contingente. Pasivo Contingente. Contencioso Legal Tributario. gerenciamento de resultados provisão ativo contingente passivo contingente contencioso legal tributário. |
topic |
Earnings Management. Provision. Contingent Asset. Contingent Liability. Tax Litigation. Administración de Resultados. Provisión. activo Contingente. Pasivo Contingente. Contencioso Legal Tributario. gerenciamento de resultados provisão ativo contingente passivo contingente contencioso legal tributário. |
description |
With the introduction of the International Financial Reporting Standards (IFRS) in Brazil, the Accounting Pronouncements Committee (CPC) issued a so called CPC 25 that addresses as from 2008, with mandatory reporting accounting information following the new procedures as of December 31, 2010, the rules for accounting for provisions, contingent assets and liabilities in Brazil, it was opened a new horizon for the accounting practice in our country and finally reached the expected convergence of accounting standards. The new rules deal with, among other things, on the recognition of assets and liabilities based on the degree of probability of occurrence. It requires, therefore, use of judgment of professional involved. It was intended that the level of subjectivity involved to be reduced based on reports issued by independent and specialized experts. This article is a result of a scientific research, with addressed more specifically the tax law and litigation. It was analyzed the perceptions of lawyers from large offices that support companies, auditors and lawyers jurists professors and authors recognized in the area of tax law, on introduction of CPC 25 and the possibility of practice management results with the use of provision for litigation legal in Brazil. It was appealed to opinion of the jurists (Martins and Carrazza) to clarify aspects of subjectivity and singularity of the Brazilian tax system. During the research, it became evident that although this matter is regulated by the issuing agency CPC Accounting Standards, it is an interdisciplinary issue, since it involves the process, the opinion of legal counsel, auditors and accountants. It was also evident that the practice of earnings management (GR) can be reduced when there is good corporate management in place. The research was qualitative with the primary data collection in interviews with  legal and auditing professionals. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-09-30 |
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://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3309 10.4270/ruc.20139 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3309 |
identifier_str_mv |
10.4270/ruc.20139 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3309/2399 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 9 n. 3 (2013); 38-54 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
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FURB |
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FURB |
reponame_str |
Revista Universo Contábil |
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Revista Universo Contábil |
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Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
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