Uma contribuição para a gestão de riscos cambiais para uma empresa importadora de calçados utilizando o hedge accounting pelo IAS 39 (International Accounting Standards) e os devidos controles internos

• Autor(a) principal: Tanaka, Anderson
• Data de Publicação: 2010
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/1781
• topic: Derivativo; Normas internacionais de contabilidade; Gestão de riscos cambiais; Controle interno; Importação; Derivative; International accounting standards; Exchange risk management; Internal control; Importing; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

It is essential for the importers to think about the exchange variation when importing goods for the local trading. The use of derivatives is one way for the importers to protect themselves from these exchange variations. Derivatives are financial instruments used by companies in order to manage the risks over the fluctuation of exchange variations, as well as the interest rates and the price changes. The lack of knowledge for the use of these protection instruments leads the companies to have losses with the exchange variation. The accounting treatment for the use of derivatives is a subject which has recently been developing with the harmonization of the international financial reporting standards, the IFRS. This case studies a mediumsized importing company, in the shoes trading segment which does not apply any kind of derivative. Impacts on these derivatives operations, which can generate great losses when they are not used in a correct manner, is shown. The exchange losses are derived when the company opts for the free exchange by the moment of importing its stocks, once having a negative variation, leads the company to record these losses in its financial statements. Thus, the best protection strategies and internal controls the Company should adopt using the rules of IASB (International Accounting Standards Board), is shown. The IASB and Brazilian Committee on Accounting Pronouncements, ( CPC ) principles of recognition, measurement and derivatives accounting has presented, being emphasized the hedge accounting instruments, the internal controls necessary for the financial instruments control and management and the tax effects on exchange variations and Transfer Pricing using the hedge instruments