DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTOR

Detalhes bibliográficos
Autor(a) principal: Reis, Anderson de Oliveira
Data de Publicação: 2013
Outros Autores: dos Anjos, Daniela Araújo, Sediyama, Gislaine Aparecida Santana, Lélis, Débora Lage Martins
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4147
Resumo: The appropriateness of fixed assets to their real capacity of economic return has made the Impairment test became necessary. By providing a faithful representation and transparency, the application of the test becomes even more relevant to companies in the steel sector, as they have a high level of investment in fixed assets. The aim of this study was to analyse if the companies in the Brazilian steel sector have adequate disclosure as information relating to the recoverable value of its fixed assets in his financial reporting. The research is characterized as descriptive with qualitative analysis of the data and information collected in the financial statements of companies in this sector, listed on the BM&FBovespa, in 2008 to 2010. The data reveal inadequacy of information evidenced forward the requirements of CPC 01. We conclude that the financial statements present a more descriptive than explanatory, presenting itself more like a replica of the CPC 01 than a clear representation of the reality of companies. This could compromise the faithful representation and transparency of information evidenced by the companies. Keywords: Disclosure. Impairment Test. Fixed Assets.
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spelling DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTORDIVULGACIÓN DE DETERIORO DE VALOR DE LOS ACTIVOS INMOVILIZADOS: ANÁLISIS EN EMPRESAS BRASILEÑAS PRODUCTORAS DE ACERODISCLOSURE DA RECUPERABILIDADE DO VALOR DO ATIVO IMOBILIZADO: ANÁLISE NO SETOR SIDERÚRGICO BRASILEIROThe appropriateness of fixed assets to their real capacity of economic return has made the Impairment test became necessary. By providing a faithful representation and transparency, the application of the test becomes even more relevant to companies in the steel sector, as they have a high level of investment in fixed assets. The aim of this study was to analyse if the companies in the Brazilian steel sector have adequate disclosure as information relating to the recoverable value of its fixed assets in his financial reporting. The research is characterized as descriptive with qualitative analysis of the data and information collected in the financial statements of companies in this sector, listed on the BM&FBovespa, in 2008 to 2010. The data reveal inadequacy of information evidenced forward the requirements of CPC 01. We conclude that the financial statements present a more descriptive than explanatory, presenting itself more like a replica of the CPC 01 than a clear representation of the reality of companies. This could compromise the faithful representation and transparency of information evidenced by the companies. Keywords: Disclosure. Impairment Test. Fixed Assets.La idoneidad de los activos fijos a su capacidad real de rendimiento económico se ha realizado la prueba de deterioro se hizo necesaria. Al proporcionar una representación fiel y una mayor transparencia, la aplicación de la prueba se vuelve aún más relevante para las empresas del sector del acero, ya que tienen un alto nivel de inversión en activos fijos. El objetivo del presente estudio fue comprobar si las empresas brasileñas productoras de acero tienen la adecuada divulgación de información relacionada con el valor recuperable de los activos fijos en sus informes financieros. La investigación se caracteriza como un análisis descriptivo y cualitativo de los datos y información recopilada en los estados financieros de las empresas de este sector, que se enumeran en la BM & F Bovespa, en el período 2008-2010. Los datos ponen de manifiesto la insuficiencia de la información resaltada frente las exigencias del CPC 01. Llegamos a la conclusión de que los estados financieros presentan un carácter más descriptivo que explicativo, que se presenta más como una réplica de la CPC 01, que una representación clara de la realidad de las empresas, qué podría comprometer la fiel representación y transparencia de la información pone de manifiesto por las empresas. Palabras-clave: Divulgación. Prueba de Recuperabilidad. Activos Fijos.A adequação dos ativos fixos a sua real capacidade de retorno econômico fez com que o Teste de Impairment se tornasse necessário. Ao proporcionar uma representação fidedigna e maior transparência, a aplicação do teste torna-se ainda mais relevante às empresas do setor siderúrgico, por disporem de alto nível de investimento em ativos fixos. Objetivou-se com esse estudo verificar se as empresas do setor siderúrgico brasileiro apresentam evidenciação adequada quanto as informações relativas ao valor recuperável de seus ativos fixos em seus relatórios contábeis. A pesquisa caracteriza-se como descritiva, com análise qualitativa dos dados e informações levantadas nos demonstrativos contábeis das empresas deste setor, listadas na BM&FBovespa, no triênio 2008-2010. Os dados revelam inadequabilidade das informações evidenciadas frente as exigências do CPC 01. Conclui-se que as demonstrações contábeis apresentaram um caráter mais descritivo do que explicativo, apresentando-se maiscomo uma réplica do que trata o CPC 01 do que uma representação clara da realidade das empresas. O que poderia comprometer a representação fidedigna e a transparência das informações evidenciadas pelas empresas.Portal de Periódicos Eletrônicos da UFRN2013-09-10info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/4147REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 2 (2013): Jul./Dez.; 37-52REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 2 (2013): Jul./Dez.; 37-52REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 2 (2013): Jul./Dez.; 37-522176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/4147/3385Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessReis, Anderson de Oliveirados Anjos, Daniela AraújoSediyama, Gislaine Aparecida SantanaLélis, Débora Lage Martins2019-10-09T22:35:17Zoai:periodicos.ufrn.br:article/4147Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:35:17Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTOR
DIVULGACIÓN DE DETERIORO DE VALOR DE LOS ACTIVOS INMOVILIZADOS: ANÁLISIS EN EMPRESAS BRASILEÑAS PRODUCTORAS DE ACERO
DISCLOSURE DA RECUPERABILIDADE DO VALOR DO ATIVO IMOBILIZADO: ANÁLISE NO SETOR SIDERÚRGICO BRASILEIRO
title DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTOR
spellingShingle DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTOR
Reis, Anderson de Oliveira
title_short DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTOR
title_full DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTOR
title_fullStr DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTOR
title_full_unstemmed DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTOR
title_sort DISCLOSURE OF IMPAIRMENT OF THE FIXED ASSETS VALUE: ANALYSIS IN BRAZILIAN STEEL SECTOR
author Reis, Anderson de Oliveira
author_facet Reis, Anderson de Oliveira
dos Anjos, Daniela Araújo
Sediyama, Gislaine Aparecida Santana
Lélis, Débora Lage Martins
author_role author
author2 dos Anjos, Daniela Araújo
Sediyama, Gislaine Aparecida Santana
Lélis, Débora Lage Martins
author2_role author
author
author
dc.contributor.author.fl_str_mv Reis, Anderson de Oliveira
dos Anjos, Daniela Araújo
Sediyama, Gislaine Aparecida Santana
Lélis, Débora Lage Martins
description The appropriateness of fixed assets to their real capacity of economic return has made the Impairment test became necessary. By providing a faithful representation and transparency, the application of the test becomes even more relevant to companies in the steel sector, as they have a high level of investment in fixed assets. The aim of this study was to analyse if the companies in the Brazilian steel sector have adequate disclosure as information relating to the recoverable value of its fixed assets in his financial reporting. The research is characterized as descriptive with qualitative analysis of the data and information collected in the financial statements of companies in this sector, listed on the BM&FBovespa, in 2008 to 2010. The data reveal inadequacy of information evidenced forward the requirements of CPC 01. We conclude that the financial statements present a more descriptive than explanatory, presenting itself more like a replica of the CPC 01 than a clear representation of the reality of companies. This could compromise the faithful representation and transparency of information evidenced by the companies. Keywords: Disclosure. Impairment Test. Fixed Assets.
publishDate 2013
dc.date.none.fl_str_mv 2013-09-10
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/4147
url https://periodicos.ufrn.br/ambiente/article/view/4147
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/4147/3385
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
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. 5 No. 2 (2013): Jul./Dez.; 37-52
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 2 (2013): Jul./Dez.; 37-52
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 2 (2013): Jul./Dez.; 37-52
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
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instname_str 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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