IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPA

Detalhes bibliográficos
Autor(a) principal: Farias, José Barbosa de
Data de Publicação: 2014
Outros Autores: Ponte, Vera Maria Rodrigues, Oliveira, Marcelle Colares, De Luca, Márcia Martins Mendes
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3839
Resumo: The study investigated the impact of adopting IFRS on the representation of the situation equity, economic and financial banks listed on the BM&FBovespa. The sample collected 18 banks that reported its consolidated financial statements of 2010 in the IFRS and GAAP standards. Were observed significant differences in indicators Liquidity and Credit Portfolio Quality, indicating that the financial statements prepared under IFRS indicate less liquidity and credit quality of the portfolio compared to that evidenced by statements in BR GAAP. From the standpoint of equity, it was found that the financial statements in BR GAAP are more conservative than the IFRS financial statements.
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spelling IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPAIMPACTO DE LA ADOPCIÓN DE LAS NIIF EN LOS ESTADOS CONSOLIDADOS DE LOS BANCOS QUE COTIZAN EN EL BM&FBOVESPAIMPACTOS DA ADOÇÃO DAS IFRS NAS DEMONSTRAÇÕES CONSOLIDADAS DOS BANCOS LISTADOS NA BM&FBOVESPAThe study investigated the impact of adopting IFRS on the representation of the situation equity, economic and financial banks listed on the BM&FBovespa. The sample collected 18 banks that reported its consolidated financial statements of 2010 in the IFRS and GAAP standards. Were observed significant differences in indicators Liquidity and Credit Portfolio Quality, indicating that the financial statements prepared under IFRS indicate less liquidity and credit quality of the portfolio compared to that evidenced by statements in BR GAAP. From the standpoint of equity, it was found that the financial statements in BR GAAP are more conservative than the IFRS financial statements.El estudio investigó el impacto de la adopción de las NIIF en la representación de la situation equidad, económicas y financieras los bancos listadas en la BM&FBovespa. La muestra recoge 18 bancos que reportaron sus estados financieros consolidados de 2010 en el IFRS y GAAP. Se observaron diferencias significativas en los indicadores de liquidez y calidad de cartera de crédito, lo que indica que los estados financieros preparados bajo NIIF indican una menor liquidez y calidad crediticia de la cartera en comparación con el que se evidencia por las declaraciones en BR GAAP. Desde el punto de vista de la equidad, se encontró que los estados financieros de BR GAAP son más conservadores que los estados financieros IFRS.O estudo investigou os impactos da adoção das IFRS na representação da situação patrimonial, econômica e financeira dos bancos listados na BM&FBovespa. A amostra reuniu 18 bancos que divulgaram suas demonstrações consolidadas de 2010 nos padrões IFRS e BR GAAP. Observaram-se diferenças significativas em indicadores de Liquidez e Qualidade da Carteira de Crédito, indicando que as demonstrações contábeis elaboradas em IFRS sinalizam menor liquidez e mais baixa qualidade da carteira de crédito quando comparadas àquelas evidenciadas pelas demonstrações em BR GAAP. Pela ótica do Patrimônio Líquido, verificou-se que as demonstrações contábeis em BR GAAP são mais conservadoras que as demonstrações em IFRS.Universidade Regional de Blumenau2014-06-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/383910.4270/ruc.2014263-83Revista Universo Contábil; v. 10 n. 2 (2014); 63-831809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3839/2658Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessFarias, José Barbosa dePonte, Vera Maria RodriguesOliveira, Marcelle ColaresDe Luca, Márcia Martins Mendes2014-08-25T20:23:57Zoai:ojs.bu.furb.br:article/3839Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2014-08-25T20:23:57Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPA
IMPACTO DE LA ADOPCIÓN DE LAS NIIF EN LOS ESTADOS CONSOLIDADOS DE LOS BANCOS QUE COTIZAN EN EL BM&FBOVESPA
IMPACTOS DA ADOÇÃO DAS IFRS NAS DEMONSTRAÇÕES CONSOLIDADAS DOS BANCOS LISTADOS NA BM&FBOVESPA
title IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPA
spellingShingle IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPA
Farias, José Barbosa de
title_short IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPA
title_full IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPA
title_fullStr IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPA
title_full_unstemmed IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPA
title_sort IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPA
author Farias, José Barbosa de
author_facet Farias, José Barbosa de
Ponte, Vera Maria Rodrigues
Oliveira, Marcelle Colares
De Luca, Márcia Martins Mendes
author_role author
author2 Ponte, Vera Maria Rodrigues
Oliveira, Marcelle Colares
De Luca, Márcia Martins Mendes
author2_role author
author
author
dc.contributor.author.fl_str_mv Farias, José Barbosa de
Ponte, Vera Maria Rodrigues
Oliveira, Marcelle Colares
De Luca, Márcia Martins Mendes
description The study investigated the impact of adopting IFRS on the representation of the situation equity, economic and financial banks listed on the BM&FBovespa. The sample collected 18 banks that reported its consolidated financial statements of 2010 in the IFRS and GAAP standards. Were observed significant differences in indicators Liquidity and Credit Portfolio Quality, indicating that the financial statements prepared under IFRS indicate less liquidity and credit quality of the portfolio compared to that evidenced by statements in BR GAAP. From the standpoint of equity, it was found that the financial statements in BR GAAP are more conservative than the IFRS financial statements.
publishDate 2014
dc.date.none.fl_str_mv 2014-06-30
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/3839
10.4270/ruc.2014263-83
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3839
identifier_str_mv 10.4270/ruc.2014263-83
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/3839/2658
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. 10 n. 2 (2014); 63-83
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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