Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRS
Autor(a) principal: | |
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Data de Publicação: | 2016 |
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/19576 |
Resumo: | The regulation of accountancy of financial institutions in Brazil is under the responsibility of the National Monetary Council - CMN and the Central Bank of Brazil, which created the Accounting National Financial System Institutions - COSIF with accounting guidelines, including those related to the allowance for loan losses - PCLD which has the accounting function to record future losses related to present operations as the receipt of rights is not clear, since the company is subject to credit risk. With the development of international accounting in 2006 starts the process of convergence of accounting to international standards of the International Accounting Standards Board (IASB) and International Federation of Accountants (IFAC), with mandatory disclosure of financial statements according to the International Financial Reporting Standards (IFRS) from 2009 on, including considering the loss calculation criteria for impairment correspond to the provisioning criteria for claims based on incurred losses. This study aims to determine whether there is a significant difference, from a quantitative point of view, in the outcome of the Brazilian financial institutions, between the allowance for loan losses (PCLD) proposed by COSIF and international standards IFRS, in order to answer the research problem to check whether the impairment of financial assets, according to IFRS standards is proportionately less than the allowance for loan losses established by COSIF, impacting the result, based on the hypothesis that the impairment of financial assets, proportionally, generates less impact on the results of financial institutions in Brazil in demonstrations compliance IFRS standards (H1) and the Allowance generates greater impact on the results in the financial statements in accordance the rules of COSIF (H2), and also that the changes proposed by IFRS 9 reduce the difference in the impact of the results (H3). Thus, it was selected as sample the six largest financial institutions active in December 2015, which together amounted to 77.61% of total assets of the institutions, given to empirical tests in the consolidated statements of Brazilian COSIF standards and the statements in the standards international IFRS between the years 2010 and 2015, analyzing the proportional amounts of allowance for loan losses provision and impairment of financial assets in relation to their total revenue by applying descriptive statistics - standard deviation, variance, mean, median, maximum and minimum. Concluding that the recognition of the impairment of financial assets in relation to allowance is proportionally lower in the statements prepared in accordance with IFRS than in the statements with recognition from the COSIF standards and there was the tendency of IFRS 9, approach to standards regulations established by COSIF in Brazil with the applicability from 2018, confirming the hypothesis of the research |
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Iudícibus, Sérgio deNunes, Paulo Vitor Moreira2017-01-10T11:25:55Z2016-12-08Nunes, Paulo Vitor Moreira. Impairment e PCLD de ativos financeiros - o impacto institucional do IFRS. 2016. 80 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.https://tede2.pucsp.br/handle/handle/19576The regulation of accountancy of financial institutions in Brazil is under the responsibility of the National Monetary Council - CMN and the Central Bank of Brazil, which created the Accounting National Financial System Institutions - COSIF with accounting guidelines, including those related to the allowance for loan losses - PCLD which has the accounting function to record future losses related to present operations as the receipt of rights is not clear, since the company is subject to credit risk. With the development of international accounting in 2006 starts the process of convergence of accounting to international standards of the International Accounting Standards Board (IASB) and International Federation of Accountants (IFAC), with mandatory disclosure of financial statements according to the International Financial Reporting Standards (IFRS) from 2009 on, including considering the loss calculation criteria for impairment correspond to the provisioning criteria for claims based on incurred losses. This study aims to determine whether there is a significant difference, from a quantitative point of view, in the outcome of the Brazilian financial institutions, between the allowance for loan losses (PCLD) proposed by COSIF and international standards IFRS, in order to answer the research problem to check whether the impairment of financial assets, according to IFRS standards is proportionately less than the allowance for loan losses established by COSIF, impacting the result, based on the hypothesis that the impairment of financial assets, proportionally, generates less impact on the results of financial institutions in Brazil in demonstrations compliance IFRS standards (H1) and the Allowance generates greater impact on the results in the financial statements in accordance the rules of COSIF (H2), and also that the changes proposed by IFRS 9 reduce the difference in the impact of the results (H3). Thus, it was selected as sample the six largest financial institutions active in December 2015, which together amounted to 77.61% of total assets of the institutions, given to empirical tests in the consolidated statements of Brazilian COSIF standards and the statements in the standards international IFRS between the years 2010 and 2015, analyzing the proportional amounts of allowance for loan losses provision and impairment of financial assets in relation to their total revenue by applying descriptive statistics - standard deviation, variance, mean, median, maximum and minimum. Concluding that the recognition of the impairment of financial assets in relation to allowance is proportionally lower in the statements prepared in accordance with IFRS than in the statements with recognition from the COSIF standards and there was the tendency of IFRS 9, approach to standards regulations established by COSIF in Brazil with the applicability from 2018, confirming the hypothesis of the researchA regulamentação da contabilidade das instituições financeiras, no Brasil está sob responsabilidade do Conselho Monetário Nacional – CMN e do Banco Central do Brasil, que criaram o Plano Contábil das Instituições do Sistema Financeiro Nacional – COSIF com diretrizes contábeis, inclusive relacionadas à provisão para crédito de liquidação duvidosa – PCLD que tem a função de contábil de registrar as perdas futuras referentes a operações presentes, pois o recebimento de um direito não é líquido, uma vez que a empresa está sujeita ao risco de crédito. Com o desenvolvimento da contabilidade internacional em 2006 inicia o processo de convergência da contabilidade aos padrões internacionais do International Accounting Standards Board (IASB) e International Federation of Accountants (IFAC), com publicação obrigatória das demonstrações nos padrões do IFRS a partir de 2009, inclusive considerando os critérios de apuração da perda por Impairment correspondem aos critérios de provisionamento para créditos com base em perdas incorridas. Este estudo tem o objetivo de verificar se há diferença significativa, do ponto de vista quantitativo, no resultado das instituições financeiras brasileiras, entre a PCLD proposta pelo COSIF e as normas internacionais IFRS, com a finalidade de responder o problema de pesquisa de verificar se o Impairment de ativos financeiros, segundo as normas do IFRS é proporcionalmente menor que a PCLD estabelecida pelo COSIF, impactando no resultado, partindo das hipóteses que, o Impairment de ativos financeiros, proporcionalmente, gera menor impacto no resultado das instituições financeiras no Brasil nas demonstrações em conformidade as normas do IFRS (H1) e que a PCLD gera maior impacto no resultado nas demonstrações em conformidade as normas do COSIF (H2), e ainda, que as mudanças propostas pelo IFRS 9 diminuem a diferença no impacto do resultado (H3). Para tanto, foi selecionada como amostra as seis maiores instituições financeiras em ativos em 12/2015, que juntas somavam 77,61 % do ativo total das instituições, considerando para os testes empíricos as demonstrações consolidadas nos padrões brasileiros do COSIF e as demonstrações nos padrões internacionais do IFRS entre os anos de 2010 e 2015, analisando os valores proporcionais de provisão de PCLD e de Impairment de ativos financeiros em relação as respectivas receitas totais, aplicando as estatísticas descritivas– desvio padrão, variância, média, mediana, máximo e mínimo. Concluindo que o reconhecimento do Impairment de ativos financeiros em relação à PCLD é proporcionalmente menor nas demonstrações elaboradas com base nas IFRS, do que nas demonstrações com reconhecimento a partir das normas do Cosif e verificou-se a tendência do IFRS 9, se aproximar aos padrões normativos estabelecido pelo COSIF no Brasil com a aplicabilidade a partir de 2018, confirmando as hipóteses da pesquisaCoordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/40750/Paulo%20Vitor%20Moreira%20Nunes.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisInstituições FinanceirasProvisão para Crédito de Liquidação Duvidosa - PCLDFinancial InstitutionsImpairmentInternational Financial Reporting Standards - IFRSCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISImpairment e PCLD de ativos financeiros - O Impacto Institucional do IFRSinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPORIGINALPaulo Vitor Moreira Nunes.pdfPaulo Vitor Moreira Nunes.pdfapplication/pdf541364https://repositorio.pucsp.br/xmlui/bitstream/handle/19576/2/Paulo%20Vitor%20Moreira%20Nunes.pdfbec0ae2cb2270031c327b1ee62201a1eMD52LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRS |
title |
Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRS |
spellingShingle |
Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRS Nunes, Paulo Vitor Moreira Instituições Financeiras Provisão para Crédito de Liquidação Duvidosa - PCLD Financial Institutions Impairment International Financial Reporting Standards - IFRS CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRS |
title_full |
Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRS |
title_fullStr |
Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRS |
title_full_unstemmed |
Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRS |
title_sort |
Impairment e PCLD de ativos financeiros - O Impacto Institucional do IFRS |
author |
Nunes, Paulo Vitor Moreira |
author_facet |
Nunes, Paulo Vitor Moreira |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Iudícibus, Sérgio de |
dc.contributor.author.fl_str_mv |
Nunes, Paulo Vitor Moreira |
contributor_str_mv |
Iudícibus, Sérgio de |
dc.subject.por.fl_str_mv |
Instituições Financeiras Provisão para Crédito de Liquidação Duvidosa - PCLD |
topic |
Instituições Financeiras Provisão para Crédito de Liquidação Duvidosa - PCLD Financial Institutions Impairment International Financial Reporting Standards - IFRS CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Financial Institutions Impairment International Financial Reporting Standards - IFRS |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The regulation of accountancy of financial institutions in Brazil is under the responsibility of the National Monetary Council - CMN and the Central Bank of Brazil, which created the Accounting National Financial System Institutions - COSIF with accounting guidelines, including those related to the allowance for loan losses - PCLD which has the accounting function to record future losses related to present operations as the receipt of rights is not clear, since the company is subject to credit risk. With the development of international accounting in 2006 starts the process of convergence of accounting to international standards of the International Accounting Standards Board (IASB) and International Federation of Accountants (IFAC), with mandatory disclosure of financial statements according to the International Financial Reporting Standards (IFRS) from 2009 on, including considering the loss calculation criteria for impairment correspond to the provisioning criteria for claims based on incurred losses. This study aims to determine whether there is a significant difference, from a quantitative point of view, in the outcome of the Brazilian financial institutions, between the allowance for loan losses (PCLD) proposed by COSIF and international standards IFRS, in order to answer the research problem to check whether the impairment of financial assets, according to IFRS standards is proportionately less than the allowance for loan losses established by COSIF, impacting the result, based on the hypothesis that the impairment of financial assets, proportionally, generates less impact on the results of financial institutions in Brazil in demonstrations compliance IFRS standards (H1) and the Allowance generates greater impact on the results in the financial statements in accordance the rules of COSIF (H2), and also that the changes proposed by IFRS 9 reduce the difference in the impact of the results (H3). Thus, it was selected as sample the six largest financial institutions active in December 2015, which together amounted to 77.61% of total assets of the institutions, given to empirical tests in the consolidated statements of Brazilian COSIF standards and the statements in the standards international IFRS between the years 2010 and 2015, analyzing the proportional amounts of allowance for loan losses provision and impairment of financial assets in relation to their total revenue by applying descriptive statistics - standard deviation, variance, mean, median, maximum and minimum. Concluding that the recognition of the impairment of financial assets in relation to allowance is proportionally lower in the statements prepared in accordance with IFRS than in the statements with recognition from the COSIF standards and there was the tendency of IFRS 9, approach to standards regulations established by COSIF in Brazil with the applicability from 2018, confirming the hypothesis of the research |
publishDate |
2016 |
dc.date.issued.fl_str_mv |
2016-12-08 |
dc.date.accessioned.fl_str_mv |
2017-01-10T11:25:55Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Nunes, Paulo Vitor Moreira. Impairment e PCLD de ativos financeiros - o impacto institucional do IFRS. 2016. 80 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/19576 |
identifier_str_mv |
Nunes, Paulo Vitor Moreira. Impairment e PCLD de ativos financeiros - o impacto institucional do IFRS. 2016. 80 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
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Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais |
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PUC-SP |
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Brasil |
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Faculdade de Economia, Administração, Contábeis e Atuariais |
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Pontifícia Universidade Católica de São Paulo |
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