Combinação de negócios entre entidades sob controle comum: uma análise sobre a ausência de uma regra contábil, de acordo com a visão dos Stakeholders no Brasil

• Autor(a) principal: Hoeppers, Alexandre
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/29554
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Controle comum; BCUCC; Combinação de negócios; Comunhão de interesses; Comparabilidade; Common control; BCUCC; Business combination; Pooling-of-interests; Comparability

The business combinations between entities under common control (BCUCC), do not have a specific rule to guide accountants. IASB has currently in place a Discussion Paper, with objective to create an accounting standard to guide accountants on the accounting of those transactions. Thus, the objective of this research was to present the effects of this accounting proposal, as well as the impacts for the Brazilian companies in the view of users of financial statements. First, the analysis of financial statements of companies for a certain period was started to verify how such companies have treated the matter. Subsequently, the judgments of public processes by CVM on certain BCUCC accounting carried out by Brazilian companies were also analyzed. Finally, a Focus Group was held with accounting specialists and academics who have knowledge of the subject, to obtain their perception of the IASB's Discussion Paper. To conclude on the result of the Focus Group discussion, the NVivo® software was used in order to analyze the data obtained in this forum, eliminating possible interferences. The results demonstrated the need to have a rule for accounting the BCUCCs, given the lack of comparability and current transparency of the financial statements in relation the BCUCC. It was also demonstrated that the IASB's Discussion Paper suggests an alignment with the thinking of the experts who participated in the Focus Group, as well as with what has been judged by the CVM in BCUCC transactions. This study contributed to demonstrate the importance of having an accounting rule to account the BCUCCs, which will allow greater comparability between the financial statements, as well as an alert on the preparation of explanatory notes to the financial statements, including the academic environment