Processo de apuração do ágio na combinação de negócios

• Autor(a) principal: Lima, Wilson Gomes de
• Data de Publicação: 2011
• 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/35962
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Contabilidade; IFRS; Combinação de negócio; Ágio por rentabilidade futura; Goodwill; Account; IFRS; Business combination; Goodwill

In Brazil listed companies are starting from December 2010 to issue their financial statements using international standards set by IASB - International Account Standards Board, translated and implemented by Account Pronouncement Committee. Regarding the process of business combination and properly calculating the premium for expected future profitability (goodwill) companies should comply with rules specified by these standards, these rules, spelled out by this work. Passing through the introduction of accounting rules and introducing the Pronouncements Committee (CPC) and coming within legal followed finally by practical application, I explain the method of determining the premium for future earnings, yet presenting three models for different companies applying the calculation methodology. The study is terminated contextualizing the applicability of the new legislation and applying final considerations