AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/13661 |
Resumo: | The purpose of this article was to analyze the adequacy of the accounting practices presented by the entities of the civil construction sector to the doctrinal and normative recommendations of the main bodies, as well as the numerical impact of deferred taxes. Twenty active construction companies were selected, classified in the ranking of the largest constructors in terms of constructed square meters, reported by Exame magazine. The items are cleared: a) explanatory notes: b) external audit; c) aliquots; d) express normative basis; e) accounting record; f) deferred assets recorded; g) recorded deferred liabilities. As a result, a consensus was reached regarding the accounting practices employed (CPC 32). As regards the asset and liability ratio, a minimum deferral of R$ 2,860,000.00 (calculated by construction company Cyrela) was recorded, representing 0.021% , and the highest amount of R 24,106,000 (verified by the Via Construtora Group). On the other hand, at the maximum level found, the deferred tax asset assumes 3.1% of total recorded assets of R $ 754,208,000.00. The minimum and maximum levels, 1.10% to 30.33%, on the liabilities side, represent a continuous extension of taxes and jeopardize a significant part of the future cash flow. |
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AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTORUN ANÁLISIS SOBRE LOS TRIBUTOS DIFERIDOS EN EL SECTOR DE CONSTRUCCIÓN CIVILUMA ANÁLISE SOBRE OS TRIBUTOS DIFERIDOS NO SETOR DE CONSTRUÇÃO CIVILConstruction Companies. Deferred Tax. Income Tax. CPC 32.Constructoras. Impuesto diferido. Impuesto sobre la renta. CPC 32.Construtoras. Imposto Diferido. Imposto de Renda. CPC 32.The purpose of this article was to analyze the adequacy of the accounting practices presented by the entities of the civil construction sector to the doctrinal and normative recommendations of the main bodies, as well as the numerical impact of deferred taxes. Twenty active construction companies were selected, classified in the ranking of the largest constructors in terms of constructed square meters, reported by Exame magazine. The items are cleared: a) explanatory notes: b) external audit; c) aliquots; d) express normative basis; e) accounting record; f) deferred assets recorded; g) recorded deferred liabilities. As a result, a consensus was reached regarding the accounting practices employed (CPC 32). As regards the asset and liability ratio, a minimum deferral of R$ 2,860,000.00 (calculated by construction company Cyrela) was recorded, representing 0.021% , and the highest amount of R 24,106,000 (verified by the Via Construtora Group). On the other hand, at the maximum level found, the deferred tax asset assumes 3.1% of total recorded assets of R $ 754,208,000.00. The minimum and maximum levels, 1.10% to 30.33%, on the liabilities side, represent a continuous extension of taxes and jeopardize a significant part of the future cash flow.El presente artículo tuvo como objetivo analizar la adecuación de las prácticas contables presentadas por las entidades del sector de construcción civil a las recomendaciones doctrinales y normativas de los principales órganos, así como el impacto, en términos numéricos, de los tributos diferidos. Se seleccionaron 20 empresas constructoras actuantes, clasificadas en el ranking de las mayores constructoras en términos de metros cuadrados construidos, reportados por la revista Exame. Se desvelan los ítems: a) notas explicativas: b) auditoría externa; c) alícuotas; d) base normativa expresa; e) registro contable; f) el activo diferido registrado; g) pasivo diferido registrado. En cuanto a la relación activa y pasiva, se registró el diferimiento mínimo, cuando existe, de R $ 2.860.000,00 (apurado por la constructora Cyrela) representando el 0,021% , y el mayor valor de R $ 24.106.000 (apurado por el Grupo Via Constructora). Por otro lado, en el nivel máximo constatado, el activo fiscal postergado asume el 3,1% del activo total registrado de R $ 754.208.000,00. Los niveles mínimos y máximos, del 1,10% al 30,33%, del lado pasivo, representan una prórroga continua de los impuestos y comprometen una parte significativa del flujo de caja futuroO presente artigo teve como objetivo analisar a adequação das práticas contábeis apresentadas pelas entidades do setor de construção civil às recomendações doutrinárias e normativas dos principais órgãos, bem como o impacto, em termos numéricos, dos tributos diferidos. Foram selecionadas 20 empresas construtoras atuantes, classificadas no ranking das maiores construtoras em termos de metros quadrados construídos, noticiadas pela revista Exame. Destamcam-se os itens: a) notas explicativas: b) auditoria externa; c) alíquotas; d) base normativa expressa; e) registro contábil; f) ativo diferido registrado; g) passivo diferido registrado. Como resultado apurou-se um consenso quanto às práticas contábeis empregadas – CPC 32. Quanto a relação ativo e passivo, registrou-se o diferimento mínimo, quando existente, de R$ 2.860.000,00 (apurado pela construtora Cyrela) representando 0,021%, e o maior valor de R$ 24.106.000 (apurado pelo Grupo Via Construtora). Por outro lado, no patamar máximo constatado, o ativo fiscal postergado assume 3,1% do ativo total registrado de R$ 754.208.000,00. Os patamares mínimos e máximos, 1,10% a 30,33%, do lado passivo, representam uma prorrogação contínua dos impostos e comprometem parte significativa do fluxo de caixa futuro. Portal de Periódicos Eletrônicos da UFRN2018-06-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/1366110.21680/2176-9036.2018v10n2ID13661REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 No. 2 (2018): Jul./Dez.; 194-211REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 Núm. 2 (2018): Jul./Dez.; 194-211REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 10 n. 2 (2018): Jul./Dez.; 194-2112176-903610.21680/2176-9036.2018v10n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/13661/9541Copyright (c) 2018 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessMendes, Paulo César de MeloBraz, Renan Palhares Torreão2019-10-09T22:27:32Zoai:periodicos.ufrn.br:article/13661Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:27:32Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR UN ANÁLISIS SOBRE LOS TRIBUTOS DIFERIDOS EN EL SECTOR DE CONSTRUCCIÓN CIVIL UMA ANÁLISE SOBRE OS TRIBUTOS DIFERIDOS NO SETOR DE CONSTRUÇÃO CIVIL |
title |
AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR |
spellingShingle |
AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR Mendes, Paulo César de Melo Construction Companies. Deferred Tax. Income Tax. CPC 32. Constructoras. Impuesto diferido. Impuesto sobre la renta. CPC 32. Construtoras. Imposto Diferido. Imposto de Renda. CPC 32. |
title_short |
AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR |
title_full |
AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR |
title_fullStr |
AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR |
title_full_unstemmed |
AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR |
title_sort |
AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR |
author |
Mendes, Paulo César de Melo |
author_facet |
Mendes, Paulo César de Melo Braz, Renan Palhares Torreão |
author_role |
author |
author2 |
Braz, Renan Palhares Torreão |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Mendes, Paulo César de Melo Braz, Renan Palhares Torreão |
dc.subject.por.fl_str_mv |
Construction Companies. Deferred Tax. Income Tax. CPC 32. Constructoras. Impuesto diferido. Impuesto sobre la renta. CPC 32. Construtoras. Imposto Diferido. Imposto de Renda. CPC 32. |
topic |
Construction Companies. Deferred Tax. Income Tax. CPC 32. Constructoras. Impuesto diferido. Impuesto sobre la renta. CPC 32. Construtoras. Imposto Diferido. Imposto de Renda. CPC 32. |
description |
The purpose of this article was to analyze the adequacy of the accounting practices presented by the entities of the civil construction sector to the doctrinal and normative recommendations of the main bodies, as well as the numerical impact of deferred taxes. Twenty active construction companies were selected, classified in the ranking of the largest constructors in terms of constructed square meters, reported by Exame magazine. The items are cleared: a) explanatory notes: b) external audit; c) aliquots; d) express normative basis; e) accounting record; f) deferred assets recorded; g) recorded deferred liabilities. As a result, a consensus was reached regarding the accounting practices employed (CPC 32). As regards the asset and liability ratio, a minimum deferral of R$ 2,860,000.00 (calculated by construction company Cyrela) was recorded, representing 0.021% , and the highest amount of R 24,106,000 (verified by the Via Construtora Group). On the other hand, at the maximum level found, the deferred tax asset assumes 3.1% of total recorded assets of R $ 754,208,000.00. The minimum and maximum levels, 1.10% to 30.33%, on the liabilities side, represent a continuous extension of taxes and jeopardize a significant part of the future cash flow. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-06-15 |
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/13661 10.21680/2176-9036.2018v10n2ID13661 |
url |
https://periodicos.ufrn.br/ambiente/article/view/13661 |
identifier_str_mv |
10.21680/2176-9036.2018v10n2ID13661 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/13661/9541 |
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info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
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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. 10 No. 2 (2018): Jul./Dez.; 194-211 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 Núm. 2 (2018): Jul./Dez.; 194-211 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 10 n. 2 (2018): Jul./Dez.; 194-211 2176-9036 10.21680/2176-9036.2018v10n2 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) |
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UFRN |
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UFRN |
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Revista Ambiente Contábil |
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Revista Ambiente Contábil |
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Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
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||prof.mauriciocsilva@gmail.com |
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