AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR

Detalhes bibliográficos
Autor(a) principal: Mendes, Paulo César de Melo
Data de Publicação: 2018
Outros Autores: Braz, Renan Palhares Torreão
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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spelling 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
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dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/13661/9541
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. 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
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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