A tributação do ágio e as Normas Internacionais de Contabilidade - IFRS

• Autor(a) principal: Seino, Cassiane
• Data de Publicação: 2013
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/29648
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito Tributário; Contabilidade; Normas Internacionais de Contabilidade; Ágio; Amortização; Planejamento tributário; Tax Law; Accounting; International Financial Reporting Standards; Goodwill; Amortization; Tax planning

This work purpose the study of the tax and accounting treatments of goodwill after the convergence to International Financial Reporting Standards, which were adopted in Brazil for the harmonization with accounting standards utilized by other countries and, consequently, stimulate foreign investments on the country. This work will approach important matters to allow the understanding of the discussion, as the analysis of the relation between Legal and Accounting Sciences, the study of goodwill and its treatment in Brazilian legal system, and the effects of the adoption of International Financial Reporting Standards to Brazilian Tax Law. Through a simple and dynamic approach, this work will demonstrate that the current accounting standards caused several changes in Accounting practice; however, these new standards have not affected taxation area in view of the establishment of a Transitional Arrangements for Taxation (“RTT”) by the Law n. 11.941/2009, aiming the neutralization of the effects resulting from the adoption of international accounting standards. The main issue of this study refers to the relation between the tax and accounting treatments of goodwill after Law n. 11.638/2007, exposing the discrepancy of both, especially regarding the amortization of goodwill based on future profitability, forbidden in the “new accounting”, and the possible effects resulting from the application of the international accounting standards in tax area after its regulation