CHANGES IN FIXED ASSETS ARISING FROM THE CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS: THE CASE OF COMPANY ALFA
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/2139 |
Resumo: | In the Balance Sheet of companies, fixed assets are considered the goods destinated to the operations of the company. In this context, depreciation corresponds to a decrease of property value resulting from the usage of the goods, the action of the nature or obsolescence. The adoption by companies of International Financial Reporting Standards (IFRS), together with the Brazilian Law 11.638/07, has brought some changes in the criteria of goods registred as fixed assets, mainly in the way of calculating depreciation. Before this law, it was calculated obeying rates established by the tax authorities, but now, under the new rules, the depreciation rates used may be elaborated according to the use, regarding to the criteria established by the company itself, only if properly justified. Therefore, the aim of this study is to demonstrate the changes and impacts brought by Law 11.638/07 on company Alfa´s fixed assets. By the end of this study, it was possible to identify the adjustments made to bring more credibility to the company's results, making it closer to the reality. Keywords: Fixed Assets. International Accounting Standards. IFRS. Depreciation. Useful Life. |
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CHANGES IN FIXED ASSETS ARISING FROM THE CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS: THE CASE OF COMPANY ALFAMUDANÇAS NO ATIVO IMOBILIZADO DECORRENTES DA CONVERGÊNCIA ÀS NORMAS INTERNACIONAIS DE CONTABILIDADE - IFRS: O CASO DA ALFA FUNDIÇÃO E TECNOLOGIAAtivo Imobilizado. Normas Internacionais de Contabilidade. IFRS. Depreciação. Vida Útil.Adequação às Normas Internacionais de Contabilidade - IFRSIn the Balance Sheet of companies, fixed assets are considered the goods destinated to the operations of the company. In this context, depreciation corresponds to a decrease of property value resulting from the usage of the goods, the action of the nature or obsolescence. The adoption by companies of International Financial Reporting Standards (IFRS), together with the Brazilian Law 11.638/07, has brought some changes in the criteria of goods registred as fixed assets, mainly in the way of calculating depreciation. Before this law, it was calculated obeying rates established by the tax authorities, but now, under the new rules, the depreciation rates used may be elaborated according to the use, regarding to the criteria established by the company itself, only if properly justified. Therefore, the aim of this study is to demonstrate the changes and impacts brought by Law 11.638/07 on company Alfa´s fixed assets. By the end of this study, it was possible to identify the adjustments made to bring more credibility to the company's results, making it closer to the reality. Keywords: Fixed Assets. International Accounting Standards. IFRS. Depreciation. Useful Life.No Balanço Patrimonial das empresas, o Ativo Imobilizado é formado pelos bens destinados à manutenção das atividades da empresa. Já a Depreciação corresponde à diminuição dos valores destes bens, resultante do desgaste pelo uso, ação da natureza ou obsolescência normal. A entrada em vigor da Lei 11.638/07, que alterou a Lei 6.404/76, e a conseqüente necessidade de adoção por parte das empresas das Normas Internacionais de Contabilidade (IFRS) trouxe algumas mudanças nos critérios de avaliação dos bens registrados no Ativo Imobilizado, principalmente na maneira de se calcular a depreciação. Antes da referida lei, ela era calculada obedecendo às taxas estabelecidas pelo fisco, e agora, pelas novas regras, as taxas de depreciação utilizadas poderão ser elaboradas de acordo com a vida útil, conforme critérios estabelecidos pela própria empresa, desde que devidamente fundamentadas. Diante disso, foi realizado este estudo de caso com o objetivo de demonstrar as mudanças e impactos trazidos pela Lei 11.638/07 no Ativo Imobilizado da empresa Alfa Fundição e Tecnologia, além de demonstrar os procedimentos adotados pela empresa para adequar-se a nova legislação. Ao final deste estudo foi possível visualizar que as adequações realizadas trouxeram maior credibilidade aos resultados da empresa, aproximando-os mais da realidade. Portal de Periódicos Eletrônicos da UFRN2012-10-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPesquisa empíricaapplication/pdfapplication/mswordhttps://periodicos.ufrn.br/ambiente/article/view/2139REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 No. 2 (2012): Jul./Dez.; 56-73REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 Núm. 2 (2012): Jul./Dez.; 56-73REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 4 n. 2 (2012): Jul./Dez.; 56-732176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/2139/1573https://periodicos.ufrn.br/ambiente/article/view/2139/10144Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessEckert, AlexMecca, Marlei SaleteBiasio, RobertoOliveira, Patrícia de Lima de2019-10-09T22:35:19Zoai:periodicos.ufrn.br:article/2139Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:35:19Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
CHANGES IN FIXED ASSETS ARISING FROM THE CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS: THE CASE OF COMPANY ALFA MUDANÇAS NO ATIVO IMOBILIZADO DECORRENTES DA CONVERGÊNCIA ÀS NORMAS INTERNACIONAIS DE CONTABILIDADE - IFRS: O CASO DA ALFA FUNDIÇÃO E TECNOLOGIA |
title |
CHANGES IN FIXED ASSETS ARISING FROM THE CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS: THE CASE OF COMPANY ALFA |
spellingShingle |
CHANGES IN FIXED ASSETS ARISING FROM THE CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS: THE CASE OF COMPANY ALFA Eckert, Alex Ativo Imobilizado. Normas Internacionais de Contabilidade. IFRS. Depreciação. Vida Útil. Adequação às Normas Internacionais de Contabilidade - IFRS |
title_short |
CHANGES IN FIXED ASSETS ARISING FROM THE CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS: THE CASE OF COMPANY ALFA |
title_full |
CHANGES IN FIXED ASSETS ARISING FROM THE CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS: THE CASE OF COMPANY ALFA |
title_fullStr |
CHANGES IN FIXED ASSETS ARISING FROM THE CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS: THE CASE OF COMPANY ALFA |
title_full_unstemmed |
CHANGES IN FIXED ASSETS ARISING FROM THE CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS: THE CASE OF COMPANY ALFA |
title_sort |
CHANGES IN FIXED ASSETS ARISING FROM THE CONVERGENCE TO INTERNATIONAL ACCOUNTING STANDARDS: THE CASE OF COMPANY ALFA |
author |
Eckert, Alex |
author_facet |
Eckert, Alex Mecca, Marlei Salete Biasio, Roberto Oliveira, Patrícia de Lima de |
author_role |
author |
author2 |
Mecca, Marlei Salete Biasio, Roberto Oliveira, Patrícia de Lima de |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Eckert, Alex Mecca, Marlei Salete Biasio, Roberto Oliveira, Patrícia de Lima de |
dc.subject.por.fl_str_mv |
Ativo Imobilizado. Normas Internacionais de Contabilidade. IFRS. Depreciação. Vida Útil. Adequação às Normas Internacionais de Contabilidade - IFRS |
topic |
Ativo Imobilizado. Normas Internacionais de Contabilidade. IFRS. Depreciação. Vida Útil. Adequação às Normas Internacionais de Contabilidade - IFRS |
description |
In the Balance Sheet of companies, fixed assets are considered the goods destinated to the operations of the company. In this context, depreciation corresponds to a decrease of property value resulting from the usage of the goods, the action of the nature or obsolescence. The adoption by companies of International Financial Reporting Standards (IFRS), together with the Brazilian Law 11.638/07, has brought some changes in the criteria of goods registred as fixed assets, mainly in the way of calculating depreciation. Before this law, it was calculated obeying rates established by the tax authorities, but now, under the new rules, the depreciation rates used may be elaborated according to the use, regarding to the criteria established by the company itself, only if properly justified. Therefore, the aim of this study is to demonstrate the changes and impacts brought by Law 11.638/07 on company Alfa´s fixed assets. By the end of this study, it was possible to identify the adjustments made to bring more credibility to the company's results, making it closer to the reality. Keywords: Fixed Assets. International Accounting Standards. IFRS. Depreciation. Useful Life. |
publishDate |
2012 |
dc.date.none.fl_str_mv |
2012-10-17 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Pesquisa empírica |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/2139 |
url |
https://periodicos.ufrn.br/ambiente/article/view/2139 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/2139/1573 https://periodicos.ufrn.br/ambiente/article/view/2139/10144 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/msword |
dc.publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 No. 2 (2012): Jul./Dez.; 56-73 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 Núm. 2 (2012): Jul./Dez.; 56-73 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 4 n. 2 (2012): Jul./Dez.; 56-73 2176-9036 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
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Universidade Federal do Rio Grande do Norte (UFRN) |
instacron_str |
UFRN |
institution |
UFRN |
reponame_str |
Revista Ambiente Contábil |
collection |
Revista Ambiente Contábil |
repository.name.fl_str_mv |
Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
repository.mail.fl_str_mv |
||prof.mauriciocsilva@gmail.com |
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