CPC 47: novos direcionamentos ou uma nova interpretação?

• Autor(a) principal: Silva, Tatiane Moraes da
• Data de Publicação: 2019
• 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/22759
• topic: Normas Internacionais de Contabilidade (IFRS); Comitê de Pronunciamentos Contábeis; Reconhecimento de receita; Convergência contábil; International Financial Reporting Standards (IFRS); Revenue recognition; Accounting convergence; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

In 2014, in order to eliminate inconsistencies and weaknesses in previous standards, thus providing more appropriate information to users, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued IFRS 15 (or Technical Pronouncement CPC 47 for Brazilian companies) - Revenue from Contract with Customer. After this publication, some studies were published with theoretical analyzes of which possible impacts IFRS 15 or CPC 47 could bring to the results of the companies from the adoption of this standard. In this context, the objective of this work was to compare CPC 47 with the previous pronouncement, CPC 30 - Revenue, to understand what changes can be identified between them and from these differences to analyze if they already were contemplated within the guidelines from Accounting theory. After the theoretical analysis of the pronouncements, the research was complemented with the analysis of the financial statements of the companies from Telecommunications, Medicines and Other Products and Aeronautical and Defense Material sectors, in order to verify which adjustments were published by this group of companies under the new guidance justification. Additionally, the topic was discussed through the focus group as a way of capturing the perception of CPC 47 adjustments perceived by specialists in the accounting area who implemented the pronouncement in their companies. For the analysis of the focus group discussion, the NVivo® tool was used to apply the content analysis methodology to minimize possible inferences about the topic discussed. The results showed that the adjustments captured, either via explanatory note or focus group, were mostly in line with the expectations of the theoretical studies. Based on the comparative analysis of the standards, it was concluded that the new standard does not present a relevant change, therefore, the fact the standard be more detailed and/or directive results impacts the companies accounting